Mandatory E-Invoicing in Spain
Spain is introducing mandatory electronic invoicing for all domestic B2B transactions between businesses and self-employed professionals established in Spain. The legal basis is Article 12 of Law 18/2022 (“Crea y Crece”), developed by Royal Decree 238/2026 of 25 March and Order HAC/1028/2026 of 2 October, which regulates the public e-invoicing solution of the Spanish Tax Agency (AEAT) and started the implementation countdown on 6 October 2026.
Spain has chosen a hybrid, decentralised model: e-invoices can be exchanged through certified private e-invoicing platforms, through the free public solution (SPFE) operated by the AEAT, or a combination of both. Every invoice issued via a private platform must also be copied to the public solution, which acts as the central repository of the system.
Key dates:
6 October 2026 – Order HAC/1028/2026 enters into force and the adaptation periods start running
6 October 2027 – mandatory e-invoicing for businesses and professionals with an annual turnover above EUR 8 million (during the first 12 months their e-invoices must be accompanied by a readable PDF)
6 October 2028 – mandatory e-invoicing for all other businesses and self-employed professionals
6 October 2029 – invoice status reporting becomes mandatory also for individuals (IRPF taxpayers) with a turnover of up to EUR 8 million
In parallel, Spain is rolling out VERI*FACTU (Royal Decree 1007/2023) – certification requirements for invoicing software – and continues to operate the SII near-real-time VAT reporting system for large taxpayers. The goal of the reform is to fight late payments, reduce the VAT gap and align Spain with the EU “VAT in the Digital Age” (ViDA) package.
Infinite provides full integration with the Spanish e-invoicing ecosystem. Our Global e-Invoicing Platform issues and receives structured e-invoices in the admitted formats, forwards the mandatory copy to the AEAT public solution, automates invoice status reporting and archives your documents – all integrated with your existing ERP.
E-invoicing Standards in Spain
The Spanish system is built on structured e-invoices compliant with the European standard EN 16931. Four syntaxes are admitted: Facturae (the Spanish national format, already mandatory for B2G invoicing via FACe), UBL, CII and EDIFACT. PDF or paper invoices will no longer qualify as e-invoices for transactions in scope.
The main components of the system are:
Public e-invoicing solution (SPFE) – the free platform operated by the AEAT that issues and receives e-invoices, stores a copy of every invoice exchanged in the system and collects invoice status information,
Certified private e-invoicing platforms – providers that must hold ISO/IEC 27001 certification, support all admitted formats, interconnect with any other platform on request and forward a faithful copy of each invoice in UBL syntax to the public solution,
Invoice status reporting – recipients must report the acceptance or rejection of each invoice and its full payment, with dates, within 4 calendar days (excluding weekends and national holidays),
VERI*FACTU (Royal Decree 1007/2023) – requirements for invoicing software (integrity, traceability, QR code, optional real-time submission of billing records to the AEAT) for taxpayers not covered by the SII; the legal deadlines are 1 January 2027 for corporate taxpayers and 1 July 2027 for the self-employed, with a further postponement to October 2028 announced by the Ministry of Finance,
FACe / FACeB2B and SII – the existing B2G e-invoicing platform (Facturae invoices to public administrations, mandatory since 2015) and the near-real-time VAT reporting system for large taxpayers, in force since 2017.
