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. Although the reform has been delayed, it has been approved by the Council of Ministers; the final ministerial order is the only remaining step. If the decision is issued in October 2026, the law will take effect on October 1, 2027, initially for companies with an annual turnover exceeding 8 million euros, and for all companies starting October 1, 2028.

 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.