Key takeaways
- Mandatory for all B2B transactions: Spain’s e-invoicing requirement will apply to all businesses and freelancers established in Spain, with phased deadlines starting from 2027.
- Structured XML formats required: E-invoices must follow compliant standards such as FacturaE, UBL, CII, or EDIFACT, and include a digital signature for authenticity.
- 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.
Spain is joining the wave of EU VAT reforms aimed at closing the VAT gap, reducing fraud, and accelerating digital transformation. Following the lead of countries like France and Germany, Spain is implementing a mandatory e-invoicing system for B2B transactions, with key obligations rolling out over the next few years.
Whether you're a Spanish business or sell into Spain from abroad, it’s essential to understand the scope, deadlines, and digital reporting requirements that come with Spain’s e-invoicing mandate. In this guide, we break down 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 (facturación electrónica) in Spain refers to the digital issuance, transmission, and storage of invoices in a structured electronic format. The goal is to replace traditional paper or PDF invoices with machine-readable documents, enabling real-time validation, better data accuracy, and improved fiscal control.
Spain already mandates e-invoicing in certain public sector transactions through the FACe platform, but under the new reforms, e-invoicing will become compulsory for B2B (business-to-business) transactions as well.
The Crea y Crece Law
Spain’s Crea y Crece Law (Law 18/2022), published in September 2022, introduced a nationwide obligation for B2B e-invoicing. 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 law provides the foundation for mandatory e-invoicing between businesses established in Spain and applies to most types of economic activity. It aligns with the broader EU VAT in the Digital Age (ViDA) initiative, although it is a national initiative implemented ahead of the EU-wide mandate.
Who is affected by the Spanish e-invoicing mandate?
The Spanish e-invoicing obligation will apply to:
- All companies and self-employed professionals established in Spain
- All B2B transactions, including those with domestic suppliers and clients
- Eventually, non-resident businesses with a Spanish VAT registration may also be impacted, depending on future regulatory developments
Exemptions are still being clarified, but early indications suggest that certain micro-enterprises or specific sectors may receive transitional relief.
Timeline for mandatory B2B e-invoicing in Spain
The e-invoicing rollout is phased, depending on a company’s turnover:
As final technical specifications and government validation processes are still being refined, no specific dates have yet been confirmed. However, businesses should begin preparing well in advance.
How will e-invoicing work in Spain?
Spain is expected to adopt a hybrid model, similar to Italy’s SDI system and France’s PPF/PDP setup. Here’s how it will function:
1. Structured invoice format
Invoices must be issued in one of the compliant XML formats (FacturaE, UBL, CII, or EDIFACT).
2. Digital signature
Invoices must be digitally signed to ensure authenticity and integrity.
3. Approved platforms
Invoices must be sent through a government-certified platform, either the existing FACe system or an authorized private service provider.
4. Real-time transmission
E-invoices must be transmitted in real time (or near real time) to the customer and tax authority. This improves traceability and accelerates payment processing.
5. Acknowledgment of receipt
Buyers must confirm receipt of invoices within a specified timeframe, creating a digital audit trail that supports payment enforcement and VAT compliance.
How does e-invoicing relate to digital reporting requirements?
Spain’s move toward mandatory e-invoicing is part of a broader push for digital reporting requirements (DRR). These reforms aim to replace the current Immediate Supply of Information (SII) system with a more standardized, real-time reporting model.
Future developments may include:
- Consolidation of e-invoicing and VAT reporting into a single digital workflow
- Mandatory submission of invoice data to the Spanish Tax Agency (AEAT)
- Cross-border invoice exchange within the EU via the ViDA digital infrastructure
What should businesses do now?
To prepare for the upcoming Spanish B2B e-invoicing mandate, companies should:
- Assess your eligibility: Determine your turnover and expected compliance deadline
- Update your invoicing systems: Ensure your ERP or billing software supports approved XML formats and digital signatures
- Choose a compliant provider: Evaluate e-invoicing service providers that are certified by Spanish authorities
- Integrate with AEAT systems: Plan for real-time invoice transmission and future digital reporting updates
- 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 through automation, integration, and local expertise.
Our platform helps you:
- Issue e-invoices in a compliant format
- Digitally sign and transmit 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.
Frequently asked questions
When will e-invoicing become mandatory in Spain?
The obligation will begin in phases, starting no earlier than 2027 for large companies with an annual turnover above €8 million, followed by SMEs in 2028 or later.
Who must comply with Spain’s e-invoicing rules?
All businesses and self-employed professionals established in Spain will be required to issue e-invoices for B2B transactions. Non-resident businesses with a Spanish VAT registration may also be included later.
Which formats are accepted for Spanish e-invoicing?
Invoices must use structured XML formats such as FacturaE, UBL, CII, or EDIFACT, and must include a digital signature to ensure authenticity.
How will e-invoices be transmitted?
They must be sent in real time through a certified platform—either the government’s FACe system or an approved private provider—and acknowledged by the buyer.
How does e-invoicing connect with Spain’s VAT reporting system?
E-invoicing is part of Spain’s shift toward real-time digital reporting, expected to replace the current SII system and integrate with EU-wide ViDA reforms.
