Electronic Invoicing in Spain: How It Works and Deadlines

Compared to other European countries, Spain is still in the early stages of adopting the new standards for electronic invoicing. The country, however, is moving rapidly in that direction.

With the entry into force of the Ley Crea y Crece and the introduction of the technical standard Veri*Factu, the transition toward a mandatory electronic invoicing system harmonized with other European systems finally has firm dates. Businesses and professionals operating in Spain will have to start complying from 2027.

How electronic invoicing works in Spain

The Spanish invoicing system, traditionally managed by the Agencia Estatal de Administración Tributaria (AEAT), is based on three key documents:

• Factura Ordinaria, the standard used in B2B transactions, which contains all the tax details of the supplier and customer (name, NIF/CIF, address, etc.);
• Factura Simplificada, used for B2C invoicing, i.e. to end customers, for amounts up to 400 euros (in some sectors, such as retail and transport, this limit is raised to 3,000 euros);
• Factura Rectificativa, used for reversals, returns and corrections.

It is in this context that the Ley Crea y Crece (Creación y Crecimiento de Empresas), or Law 18/2022, approved in September 2022, comes in, introducing mandatory electronic invoicing for B2B transactions between businesses and professionals established in Spanish territory.

Electronic invoicing - which had been mandatory since 2015 in the public sector (FACe and FacturaE), but only for amounts over 5,000 euros - is thus being extended to the entire private market, excluding only sales to end consumers (B2C).

Crea y Crece: what's new for electronic invoicing in Spain

The Crea y Crece law establishes some key points for Spanish electronic invoicing:

• Single format for B2B: the electronic invoice officially becomes the only valid format for documenting transactions;
• Formats and technical standards: invoices must be issued in structured, machine-readable formats (such as FacturaE or European standards compliant with EN 16931, like UBL or EDIFACT);
• Tracking obligation: businesses are required to track and report the status of the invoice (receipt, acceptance or rejection, and the actual payment date) in order to monitor collection times;
• Platforms: companies can use the Tax Agency's (AEAT) public platform or private platforms, provided the latter are able to interconnect with each other free of charge.

These rules apply exclusively to B2B transactions in which both parties are established in Spain. They do not apply to transactions with end consumers (B2C) or to transactions with foreign or non-resident entities.

Invoicing in Spain: the Veri*Factu system

The second pillar of the Spanish invoicing system is Veri*Factu (Sistemas de emisión de facturas verificables), an anti-fraud measure recently updated by Royal Decree 254/2025.

While the Crea y Crece law defines how tax documents are transmitted, Veri*Factu ensures the integrity and security of the software used to issue invoices. Specifically, the regulation requires accounting and point-of-sale software to generate unalterable records, print a QR code on the document, and send sales data to the Tax Agency (AEAT) in real time.

The only businesses not affected by the introduction of the Veri*Factu system are large companies with annual revenue exceeding 6 million euros, as they are already subject to the immediate VAT reporting system known as SII (Suministro Inmediato de Información).

Gradual rollout: the deadlines

Spain's transition toward electronic invoicing involves a series of gradual adjustments, both for the transmission method (Ley Crea y Crece) and for the technical requirements of invoicing software (Veri*Factu).

As for the mandatory electronic invoicing requirement in the B2B sector, the timeline depends on the final publication date of the related implementing Technical Regulation, which appeared in the Boletín Oficial del Estado (BOE) on 31 March 2026. Deadlines depend on the size of the company:

• 31 March 2027: Large companies with annual revenue exceeding 8 million euros have 12 months to fully convert their invoicing workflows;
• 31 March 2028: All other businesses, including self-employed professionals, have 24 months from the publication of the implementing Regulation.

Within 36 months, i.e. in 2029, it will become mandatory for everyone to report the progress and payment status of invoices.

As for Veri*Factu, the deadlines are closer. Software producers are already required to sell only solutions that comply with the technical requirements as of 29 July 2025. Businesses and professionals operating in Spain, however, will need to keep two specific dates in mind:

• 1 January 2027: all legal entities and companies must adapt their IT systems;
• 1 July 2027: the obligation is extended to self-employed workers and individuals.

From 2027, therefore, businesses will be required to use certified software for issuing invoices. Documents, however, can still be sent in PDF format until the electronic invoicing obligation set out by the Ley Crea y Crece becomes operative.

Rules for foreign businesses and penalties

The reform of Spanish invoicing also pays particular attention to the EU and international context. Foreign companies with a Spanish VAT number are obviously required to comply with the new rules, relying on compatible formats (or the European Peppol network) to ensure interoperability in cross-border invoicing.

Spain does not require periodic submission of tax documentation, but the authorities have the power to carry out any checks they deem necessary, and can therefore request structured XML data from businesses in line with OECD guidelines.

Failure to comply with the new provisions results in administrative penalties that can reach 10,000 euros for each individual error, along with proportional fines of up to 1% of the total amount of irregular invoices.

For the use of uncertified or tampered software, the penalties are even more severe, and also involve software providers. Merchants using this kind of software face a fixed fine of 50,000 euros for each fiscal year in which the uncertified or altered software was used (or held). For providers, the fixed fine is 150,000 euros per year, plus a penalty of 1,000 euros for each program (or license) sold without the required certification.