Spain

Since 2015, all invoices to the public sector must be sent electronically via the state platform FACe using the Facturae format. In 2017, the next step was taken with the introduction of the SII, managed by the Spanish Tax Agency. Instead of filing VAT returns retroactively, large companies (and selected smaller segments) must submit invoice data to the SII no later than four days after the transaction is recorded.

Starting in 2027, new e-invoicing obligations will be introduced. Businesses in Spain must begin using certified invoicing software, VERI*FACTU, to report invoices to the tax authorities. This requirement takes effect on January 1, 2027, for corporations and on July 1, 2027, for other taxpayers.

Spain has decided to introduce mandatory B2B e-invoicing under the Ley Crea y Crece law. The reform was delayed, but the final ministerial order was published in October 2026, and the timeline is now confirmed. The requirements take effect on October 6, 2027, for companies with an annual turnover exceeding 8 million euros, and on October 6, 2028, for all other companies.

Businesses must be able to both send and receive structured e-invoices, and they must report the status of their invoices to the tax authority, including when they have been paid. For certain smaller businesses, this status and payment reporting applies from October 2029. During the first year, companies above the 8 million euro threshold must also provide a readable copy, such as a PDF, to customers who cannot yet receive e-invoices.

 FacturaE will continue to be used for B2G transactions, while UBL and CII are included in the new models. Once the B2B reform is fully implemented, all invoices must be issued in an approved XML-based format. The approved standards include FacturaE, UBL, CII, and EDIFACT.