Guide to e-invoicing requirements in Spain
While timelines have shifted and technical details are still being finalised, the direction is clear: digitisation is...
Overview of e-invoicing in Spain
Spain is making digital invoicing the standard for both public and private sectors. Public sector e-invoicing has been mandatory since 2015. A phased B2B mandate is in the works following the "Crea y Crece" law. For software providers, understanding these developments is critical to supporting customers across Spain.
B2G e-invoicing
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All public entities must accept electronic invoices for public contracts above EU value thresholds since 2015.
Use of the European Standard EN 16931 and Spain’s Facturae XML format is mandatory.
Invoices are submitted via the central FACe platform for central government and most administrations. Regional and local authorities may use FACe or their own solutions.
Invoices must be digitally signed in line with the XAdES standard. Suppliers can check invoice status online for greater transparency.
B2B e-invoicing
- Phase 1: E-invoicing becoming mandatory for large companies (annual turnover above €8 million).
- Phase 2: E-invoicing becoming mandatory for all other companies and professionals.
Formats will include Facturae by default. UBL, CII, and EDIFACT may also be used for compatibility.
E-invoicing standards and networks
Facturae XML is Spain’s national format for e-invoicing.
EU-standard compliance (EN 16931) is required for public contracts above threshold amounts.FACe processes B2G invoices, while FACeB2B is available for B2B exchanges.CIUS (Core Invoicing Usage Specifications) ensures alignment with both Spanish and EU rules.B2G e-invoices must include a digital signature for authenticity.Tax and compliance considerations
E-invoices must comply with VAT regulations, Spanish record-keeping rules, and digital signature requirements.
Spain mandates electronic archiving of invoices for a minimum period as set by national tax legislation.From July 2025, all invoices need a QR code for verification on the STA website (VERIFACTU). Software solutions must support this.The Spanish Tax Agency (AEAT) and General State Comptroller (IGAE) oversee compliance.More e-invoicing insights on our blog
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