Spain is one of many European countries to adopt e-invoicing for taxpayers. With several standards to comply with, additional regional VAT compliance and the upcoming EU framework VAT in the Digital Age, understanding Spain’s e-invoicing requirements can be complex.
Our regulatory experts break down what you need to know, from specific B2B and B2G standards to required formats. Bookmark this page to stay up to date with the latest e-invoicing requirements in Spain.
Electronic invoicing in Spain has been mandatory for all transactions between public administrations and their suppliers since 2015.
Businesses are under varying e-invoicing obligations depending on the nature of their transactions. Electronic invoices will soon be mandated for business-to-business (B2B) transactions, whereas business-to-government (B2G) transactions may already qualify for e-invoicing. More information on the specifics of a company’s compliance obligations can be found below.
From an e-invoicing perspective, Spain is a post-audit country, transitioning to CTC. There is not an e-invoice clearance requirement, but Spain has been an early adopter of the CTC method in the EU with the introduction of mandatory near real-time invoice data reporting.
Currently, Spain’s tax authority is transitioning to adopt a mandatory B2B e-invoicing requirement that will significantly affect the country’s e-invoicing process.
The country is set to implement B2B e-invoicing in a phased approach, with it initially affecting large taxpayers and all other taxpayers joining them a year later.
On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree 238/2026 mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree aligns with the EU’s ViDA initiative.
The mandate covers all domestic B2B transactions where the recipient is a company or professional established in Spain; B2C transactions are excluded.
The system follows a hybrid architecture with two channels: accredited private platforms, which must be freely interoperable with each other, and a free public solution operated by the AEAT. Taxpayers may use either or both, but if a private platform is chosen, a copy of every invoice in UBL syntax must reach the AEAT public solution, which serves as both a repository and a payment-monitoring tool.
E-invoices must conform to the EN 16931 semantic model and be issued in one of four admitted syntaxes—CII, UBL, EDIFACT, or FacturaE—with private platforms required to support transformation between all four.
Since 2015, e-invoicing has been mandatory in Spain in the public sector. Law 25/2013 mandates that all invoices sent to public sector entities must be sent electronically and signed with an eSignature. All public entities receive invoices through one common point of entry, namely FACe.
An exception to the rule allows paper invoices to be sent to public administrations if the transaction amount is under 5,000 euros.
Implementation dates are triggered by a forthcoming Ministerial Order, regulating the public solution’s technical specifications.
Spain’s Council of Ministers adopts the Royal Decree mandating electronic invoicing for domestic B2B transactions
Potential date for B2B e-invoicing to become mandatory for large companies (>€8M turnover). During the following 12 months, these businesses must also provide a PDF copy alongside each e-invoice (unless the recipient expressly waives this)
Potential date for B2B e-invoicing to become mandatory for all other businesses
Invoice status reporting deferred for sole traders/IRPF attribution entities (≤€8M).
Spain’s approved e-invoicing format for B2G transactions is FacturaE and it follows the XAdES standard and uses XML signatures. The central platform to send e-invoices to public administrations is FACe, though business transactions are to be processed through web service FACeB2B.
Under Spain's mandatory B2B e-invoicing, electronic invoices must be structured, machine-readable documents aligned with the EN16931 European semantic data model. Four syntaxes are admitted:
Peppol BIS messages are also considered valid, as they use UBL syntax and comply with EN16931.
UBL is mandatory for interactions with Spain's public e-invoicing solution.
There are several e-invoicing standards in play in Spain, governing how the process is carried out by taxpayers.
The format of e-invoices for B2G transactions must meet set standards, for example. Namely, electronic invoices must follow the FacturaE format – an XML-based national standard that is used in tandem with a secure eSignature which follows the XAdES standard.
Once e-invoicing for B2B transactions comes into effect, the format of e-invoices must comply with the EN 16931 standard. The following will be accepted:
For B2B e-invoicing, two additional syntaxes are also admitted: CII (UN/CEFACT Cross Industry Invoice) and FacturaE.
In terms of communication for e-invoicing in Spain, FACe is the singular hub for submitting electronic invoices in B2G supplies.
For B2B supplies, Spain's framework establishes a hybrid public/private architecture. Businesses may exchange invoices via private platforms or through the public e-invoicing solution operated by AEAT (Spain's tax authority).
Beyond invoice exchange, the B2B framework also mandates status communications. Invoice recipients must report commercial acceptance or rejection, and full effective payment—including the payment date—to the public solution within four calendar days of the payment date. These status messages are structured using the UBL ApplicationResponse format. Invoice issuers may additionally report collection or non-payment on a voluntary basis.
Spain is a notoriously complex country where VAT compliance is concerned. The tax authority has numerous rules in place that businesses need to be aware of to be fully compliant. For an overview read this comprehensive page about VAT compliance in Spain.
IPT in Spain
While not VAT, Insurant Premium Tax (IPT) is still an important tax that companies need to keep in mind.
By now, you will be fully aware that tax compliance in Spain isn’t simple for many businesses. You don’t have to do things alone, though – Sovos can help, combining local tax expertise with complete compliance solutions.
Speak with a member of our team today to free yourself up and focus on what truly matters: your business.
Would you like to learn more about e-invoicing compliance in general? Our dedicated guide for e-invoicing can help you.