Electronic invoicing in Spain
Digitize and simplify the management of your electronic invoices with Comply Platform, the solution that complies with Spanish regulations and is compatible with the new required formats.
Comply Platform is secure and traceable, and it is ready for the upcoming business-to-business e-invoicing obligation.
Compliance: upcoming obligations and deadlines
Pending European Union approval, new deadlines have been set for managing electronic invoicing in Spain.
- The VERI*FACTU regulation will take effect on January 1, 2026, establishing requirements for systems that support invoicing processes.
- On March 5, 2025, the government introduced a bill to implement the new FE B2B guidelines. The deadline to comply with B2B invoicing obligations is 2027/2028.
Features of e-invoicing in Spain
Factura*e and the evolution of invoicing platforms
The Spanish regulatory framework
Since 2015, public administrations and their suppliers have been required to issue electronic invoices. In 2021, the Spanish government passed the "Creación y Crecimiento de Empresas" bill, which will gradually introduce electronic invoicing for business-to-business and business-to-consumer transactions.
The e-reporting system (SII)
Spain has had an extensive electronic tax system since 2017, including the SII (Suministro Inmediato de Información), through which companies invoicing more than €6 million must send VAT summaries to the Spanish Tax Agency (Agencia Estatal de Administración Tributaria).
Other e-invoicing systems
- Factura*e has been in effect since 2018 and is mandatory for invoicing public administrations (B2G).
- VeriFactu is intended for companies with revenues up to €6 million and will be mandatory for B2G, B2B, and B2C transactions by 2026.
- TicketBAI is already in place and mandatory in the Basque Country. It operates similarly to VeriFactu.
What will change with Factura*e?
Factura*e refers to the proprietary XML layout adopted by the FACe and FACeB2B systems in version 3.2. However, this version is not compliant with the EN 16931 standard. The new draft will replace it with the UBL format, which includes the CII and EDIFACT formats.
The FACe and FACeB2B platforms and their evolution
- FACe is an electronic invoice distribution platform that forwards invoices to local and central public administrations (B2G).
- FACeB2B facilitates invoice transmission between subcontractors and contractors of public sector contracts. It is fully compatible with VERI*FACTU.
The latest draft introduces certified private platforms that can process all four formats under the decree and communicate with other private and public platforms.
VERI*FACTU Regulation
Starting in 2026, computerized billing systems (PILs) must send a summary of each invoice to the Spanish Tax Agency.
All invoices must include a QR code with information about the invoice and a URL link to the Tax Agency's document verification service.
Issuing and receiving with Comply Platform
Thanks to the Direct Extraction Plug-in, Comply Platform can extract data and issue electronic invoices in the FACTURAe and UBL formats required by the Spanish government. The Comply Platform plug-in is compatible with your corporate ERP system, including SAP ECC, S/4 HANA, Microsoft Business Central 365, and Sage.
Comply Platform automatically receives electronic invoices from international platforms and systems. It also enables the digital, automated management of accounts payable from receipt to registration of the invoice in your ERP in full compliance with Spanish tax regulations.
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Electronic invoicing in Spain
Regulatory and practical aspects
F.A.Q.
What formats are accepted for e-invoicing in Spain?
- The UN/CEFACT XML CII invoice format is applicable to all sectors.
- The UBL invoice and credit note format is defined in ISO/IEC 19845:2015.
- The EDIFACT invoice format aligns with ISO 9735.
- The current version of the Facturae format is used for invoicing between businesses and professionals. The government's FACeB2B platform to enable B2B electronic invoicing has been available since 2018.