Key takeaways
- Mandatory for all B2B transactions: Spain’s e-invoicing requirement will apply to all businesses and freelancers established in Spain. It starts on 6 October 2027 for turnover above €8 million and on 6 October 2028 for everyone else.
- Structured XML formats required: E-invoices must follow EN 16931 in UBL, CII, EDIFACT or Facturae. Invoices sent through private platforms need an advanced electronic signature.
- Part of Spain’s digital VAT transformation: The reform aligns with the EU’s VAT in the Digital Age (ViDA) initiative and will integrate with future real-time digital reporting systems.
In short: E-invoicing in Spain will become mandatory for B2B transactions with businesses and self-employed professionals established in Spain. The Crea y Crece Law (Law 18/2022) sets the obligation. Businesses with turnover above €8 million must comply from 6 October 2027, and all others from 6 October 2028. Invoices must use a structured format such as UBL or Facturae.
Update (October 2026): The start dates are now fixed. Order HAC/1028/2026 of 2 October regulates the public e-invoicing solution. It was published in the Official State Gazette (BOE) on 5 October 2026 and entered into force on 6 October 2026. That started the 12- and 24-month periods in Royal Decree 238/2026. According to the Spanish Tax Agency (AEAT), the obligation applies from 6 October 2027 for businesses above €8 million and from 6 October 2028 for everyone else.
Spain is joining the wave of EU VAT reforms that aim to close the VAT gap, reduce fraud and speed up digital transformation. Spain is following the lead of countries like France and Germany. It is putting in place a mandatory e-invoicing system for B2B transactions, with key obligations rolling out over the next few years.
You may be a Spanish business, or you may sell into Spain from abroad. Either way, you need to understand the scope, deadlines and digital reporting rules of Spain’s e-invoicing mandate. This guide covers everything you need to know, from the legal framework and timelines to how e-invoicing will work in practice.
What is e-invoicing in Spain?
E-invoicing in Spain (facturación electrónica) is the digital issuing, sending and storage of invoices in a structured electronic format. The goal is to replace paper or PDF invoices with machine-readable documents. This allows real-time validation, better data accuracy and stronger fiscal control.
Spain already requires e-invoicing for certain public sector transactions through the FACe platform. Under the new reforms, e-invoicing will also become compulsory for B2B (business-to-business) transactions.
What is the Crea y Crece Law?
The Crea y Crece Law is the Spanish law that created a nationwide obligation for B2B e-invoicing. Spain’s Crea y Crece Law (Law 18/2022) was published in September 2022. Its goals are to:
- Boost business productivity and reduce administrative burdens
- Combat tax fraud and improve VAT collection
- Ensure traceability and faster payment cycles, especially for SMEs
The Crea y Crece Law is the basis for mandatory e-invoicing between businesses established in Spain. It applies to most types of economic activity. It aligns with the broader EU VAT in the Digital Age (ViDA) initiative. However, it is a national initiative, brought in ahead of the EU-wide mandate.
Who is affected by the Spanish e-invoicing mandate?
The Spanish e-invoicing mandate affects all businesses and self-employed professionals established in Spain. The obligation will apply to:
- All companies and self-employed professionals established in Spain
- All B2B transactions, including those with domestic suppliers and clients
- Transactions where the customer is a business or professional with its seat, a permanent establishment or its habitual residence in Spain. Royal Decree 238/2026 ties the obligation to the customer. Non-resident suppliers with Spanish business customers should check their position
Royal Decree 238/2026 excludes some cases:
- Simplified invoices, except qualified simplified invoices
- Regulated electricity and gas market activities
- Airline clearing-house operations (IATA systems such as BSP and CASS) settled through those systems
Individuals and entities taxed under the income attribution regime get extra time for one part of the rules. They must report invoice and payment status only from 6 October 2029.
When does B2B e-invoicing become mandatory in Spain?
Mandatory B2B e-invoicing in Spain starts on 6 October 2027 for businesses with turnover above €8 million, and on 6 October 2028 for all other businesses and professionals. Related reading: Slovenia Amends Its B2B E-Invoicing Proposal.
- Turnover above €8 million in the previous calendar year: issue, send and receive e-invoices, and report invoice and payment status, from 6 October 2027.
- All other businesses and professionals: issue, send and receive e-invoices from 6 October 2028. Companies with turnover up to €8 million also report invoice and payment status from that date.
- Individuals and entities under the income attribution regime: report invoice and payment status from 6 October 2029.
Royal Decree 238/2026, published on 31 March 2026, sets out the rules for the system. The deadlines run from the entry into force of a ministerial order on the technical rules. That order, Order HAC/1028/2026, entered into force on 6 October 2026. Businesses with turnover above €8 million must comply 12 months after that date, and all others 24 months after it. Turnover is measured as in Article 121 of the Spanish VAT Law. You should start preparing well in advance. For a closer look, see Spain to Introduce Mandatory B2B E-Invoicing by Second Half of 2026.
Key dates
- 28 September 2022: the Crea y Crece Law (Law 18/2022) is adopted.
- 31 March 2026: Royal Decree 238/2026 is published. It entered into force on 20 April 2026.
- 6 October 2026: Order HAC/1028/2026 enters into force and starts the countdown.
- At least two months before 6 October 2027: the AEAT public solution must be available.
- 6 October 2027: e-invoicing applies to businesses with turnover above €8 million. Rules for private platforms also apply.
- 6 October 2028: e-invoicing applies to all other businesses and professionals.
- 6 October 2029: status reporting applies to individuals and income attribution entities.
How will e-invoicing work in Spain?
E-invoicing in Spain follows a decentralised exchange model with a central data copy. Invoices go from supplier to buyer, either through the free public solution run by the AEAT or through private platforms. Unlike Italy’s SDI, the tax authority does not clear each invoice before it is valid. Here’s how it will work:
1. Structured invoice format
Invoices must follow the European standard EN 16931 in one of four syntaxes: UBL, CII, EDIFACT or Facturae. Invoices issued through the public solution must use UBL. Private platforms must be able to convert invoices between all four syntaxes.
2. Digital signature
Invoices issued through private platforms must carry an advanced electronic signature. When you use the public solution, the AEAT’s own procedures guarantee integrity and authenticity.
3. Approved platforms
Invoices travel through the AEAT public solution or through a private platform. If the buyer has not agreed to receive invoices on a private platform, it is treated as having chosen the public solution. The new system replaces FACeB2B. FACe for invoices to public bodies is a separate system.
- Public solution: free to use, run by the AEAT, UBL only. It offers web forms for low volumes and web services for automated sending.
- Private platforms: must hold ISO/IEC 27001 or equivalent certification and use secure AS2 or AS4 transmission. They must connect to other platforms within one month of a request, free of charge.
4. Real-time transmission
Private platforms must send a faithful UBL copy of each invoice to the public solution at the moment of issue. This gives the AEAT a copy of every B2B invoice without clearing it first. Read more in our guide: Belgium to Launch Near Real-Time VAT Reporting by 2028.
5. Acknowledgment of receipt
Buyers must report whether they accept or reject each invoice, and when they pay it in full. The deadline is four calendar days, excluding weekends and national holidays. Without a rejection, the invoice is presumed accepted. This audit trail helps track late payment. For the first 12 months, businesses above €8 million must also give buyers a readable PDF version unless the buyer accepts the structured file alone.
How does e-invoicing relate to digital reporting requirements?
B2B e-invoicing sits alongside two other Spanish systems: the Immediate Supply of Information (SII) and VERI*FACTU. They have different scopes and dates, and one business may face more than one.
- SII: VAT ledger reporting for businesses that file VAT monthly. That covers large companies with turnover above €6 million, VAT groups and businesses in the monthly refund register (REDEME). Invoice records go to the AEAT within four days, excluding weekends and national holidays.
- VERI*FACTU: rules for invoicing software under Royal Decree 1007/2023. Software must create tamper-proof invoice records. Under Royal Decree-law 15/2025, companies filing corporate income tax must comply before 1 January 2027, and all other taxpayers before 1 July 2027. Businesses on the SII are excluded.
- B2B e-invoicing: the exchange of structured invoices between businesses, with status and payment reporting, from 6 October 2027 or 2028.
On 5 October 2026, the Ministry of Finance announced a plan to move the pending VERI*FACTU obligations to October 2028, in line with e-invoicing for smaller businesses. As of 8 October 2026, that change has not been adopted, and the AEAT still lists the 2027 dates. The Ministry also said further changes will take account of the EU’s VAT in the Digital Age (ViDA) reporting rules.
What should businesses do now?
To prepare for the Spanish B2B e-invoicing mandate, businesses should check their deadline, update their systems and choose a certified provider. In detail, companies should:
- Assess your eligibility: Work out your turnover and expected compliance deadline
- Update your invoicing systems: Make sure your ERP or billing software supports UBL or another accepted syntax, status reporting and, for private platforms, advanced electronic signatures
- Choose a compliant provider: Decide between the free AEAT public solution and a private platform that meets the Royal Decree’s security and interconnection rules
- Integrate with AEAT systems: Plan how you will report invoice acceptance, rejection and full payment within four calendar days
- Train your finance team: Make sure your staff understands the new requirements and workflows
- Monitor regulatory updates: Stay informed as the Spanish government finalizes rules, deadlines and exemptions
How Taxually can help
Whether you're a Spanish business or a foreign company with clients in Spain, CrossTax by Taxually simplifies e-invoicing and VAT compliance. It does this through automation, integration and local expertise.
Our platform helps you:
- Issue e-invoices in a compliant format
- Digitally sign and send invoices to customers and AEAT
- Stay compliant with the latest digital reporting and VAT reforms
- Scale your operations without adding compliance complexity
Do you need help with your VAT compliance? Book a free call with one of our VAT experts to find bespoke solutions for your business, optimize your VAT costs, and reach millions of new potential customers with our automated VAT solutions.
How Taxually handles this
Taxually’s e-invoicing API sends structured invoices to each country’s clearance platform, such as Italy’s SDI, Poland’s KSeF and Peppol networks, covering 32 countries from one integration. The VAT returns those invoices feed into are filed through CrossTax on the same platform.
Related guides
Frequently asked questions
When will e-invoicing become mandatory in Spain?
B2B e-invoicing becomes mandatory on 6 October 2027 for businesses with turnover above €8 million, and on 6 October 2028 for all other businesses and professionals. The dates run from Order HAC/1028/2026, which entered into force on 6 October 2026.
Who must comply with Spain’s e-invoicing rules?
Businesses and self-employed professionals must issue and receive e-invoices when the customer is a business or professional established in Spain. Simplified invoices, regulated electricity and gas activities and IATA clearing-house operations are excluded.
What does the €8 million threshold mean?
Businesses whose turnover, measured under Article 121 of the Spanish VAT Law, exceeded €8 million in the previous calendar year join first, from 6 October 2027. All others follow 12 months later, on 6 October 2028.
Which formats are accepted for Spanish e-invoicing?
Invoices must follow EN 16931 in UBL, CII, EDIFACT or Facturae syntax. The AEAT public solution accepts UBL only. Invoices sent through private platforms must carry an advanced electronic signature.
How will e-invoices be transmitted?
Through the free public solution run by the AEAT or through a private platform. Private platforms must send a UBL copy of each invoice to the public solution when it is issued. Buyers report acceptance, rejection and full payment within four calendar days.
Is VERI*FACTU the same as e-invoicing?
No. VERI*FACTU sets rules for invoicing software under Royal Decree 1007/2023. It currently applies from 1 January 2027 for corporate income taxpayers and from 1 July 2027 for others. The Ministry of Finance plans to move it to October 2028, but this is not yet law.
How does e-invoicing connect with Spain’s VAT reporting system?
E-invoicing runs alongside the SII, which already requires large companies, VAT groups and REDEME members to send VAT invoice records within four days. Businesses on the SII are excluded from VERI*FACTU but are still covered by B2B e-invoicing.
