# Spain — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Spain.

Country: Spain
ISO 3166-1 alpha-2: ES
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Agencia Estatal de Administración Tributaria (AEAT)
Tax authority website: https://sede.agenciatributaria.gob.es/
Archiving period: 6 years (Commercial Code); tax minimum 4 years, up to 10 years for capital assets
E-signature requirement: required
Last updated: 2026-08-19 10:07:30

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Facturae | FACe | Centralised | — | Mandatory since 2015 for invoices to public administrations above €5,000 |
| B2B | Upcoming | EN 16931-compliant: Facturae, UBL (incl. Peppol BIS), CII, EDIFACT | AEAT Solución Pública + interconnected private platforms | DCTCE (Hybrid) | 2027-01-01 | Approximately 12 months after the Orden Ministerial for turnover above €8M; approximately 24 months for all others |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Mandatory | SII (XML) | — | — | 2017-07-01 | Mandatory since 2017. Applies to large companies (turnover exceeding €6,010,121.04 in the previous year), VAT groups, and those registered in the REDEME (Monthly VAT Refund Register). |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### SII

Spain's near-real-time VAT reporting system run by the AEAT. Invopop normalises invoices to GOBL with the es-sii-v1 addon and submits the issued and received registers to the AEAT shortly after each invoice is recorded.

- **Issued and received registers** — Invopop builds the data for both the issued and received invoice registers that SII reports to the AEAT.
- **AEAT SII submission** — Invoice data is converted into the XML payloads submitted to the AEAT SII web service for near-real-time reporting.
- **Document and regime coding** — Each invoice is assigned the SII codes it expects, including document types F1 to F6 and special regime codes.
- **Customer identity mapping** — Customer identification is mapped to the SII identity type codes so non-standard tax IDs are reported correctly.
- **Corrective handling** — Rectified invoices and credit or debit notes are mapped to the correct SII correction types.
- **GOBL es-sii-v1 engine** — Reporting is powered by Invopop's open-source es-sii-v1 addon, kept aligned with current AEAT specifications.

Docs: https://docs.invopop.com/apps/spain

### Facturae

Spain's structured-XML invoice format for the public sector and private B2B. Invopop generates Facturae 3.2.2 with the es-facturae-v3 addon, applies the XAdES signature, and routes invoices to FACe, its regional equivalents, and FACeB2B.

- **Facturae 3.2.x XML** — Generated from GOBL via the es-facturae-v3 addon and the gobl.facturae library.
- **XAdES signature** — Applied by Invopop using its own certificate or the supplier's signing flow.
- **Portal routing** — Routes to FACe, regional portals such as e-FACT in Catalonia, and FACeB2B for private B2B.
- **Crea y Crece ready** — The same output covers the upcoming B2B reform once the regulation is in force.

Docs: https://docs.invopop.com/apps/spain

### VERI*FACTU

Spain's billing-software requirement enforced by the AEAT. Invopop submits each invoice record to the AEAT in real time or keeps a hash-chained log, provides the certified-software compliance statement, and prints the mandatory QR code.

- **VeriFactu XML** — Compliant XML is attached to the silo entry and submitted automatically to the AEAT as invoices are generated.
- **Mandatory QR code** — The QR per AEAT specifications is embedded on every PDF, or can be fetched to generate your own.
- **Hash chain** — Each record is linked to the previous one, and Invopop manages the chain for legal storage.
- **Supplier onboarding** — A registration link handles certificate upload, identity verification, and agreement signing.
- **White-label issuance** — Issue on behalf of clients or directly as your own organisation, in VeriFactu or Non-VeriFactu mode.

Docs: https://docs.invopop.com/apps/verifactu-spain

### TicketBAI

The invoice-signing regime for Spain's Basque Country, certified across Álava, Bizkaia, and Gipuzkoa. Invopop signs and chains each invoice, submits it to the correct provincial authority in real time, and prints the mandatory QR and TBAI identifier.

- **Per-province endpoints** — Submits to Bizkaia, Gipuzkoa, or Araba based on the supplier's territory.
- **Real-time submission** — Chained XML is sent to the foral tax authority as invoices are issued.
- **Mandatory QR + TBAI** — The generated PDF carries the QR code and TBAI identifier, also available via API.
- **No supplier certificate** — Invopop signs with its own sello de empresa, so suppliers upload nothing.

Docs: https://docs.invopop.com/apps/spain

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2015 — B2G Facturae mandatory

Invoices to Spanish public administrations above €5,000 must be issued as Facturae through FACe.

### 2017 — SII near real-time VAT reporting

Immediate Supply of Information reporting became mandatory for large taxpayers, REDEME registrants and VAT groups.

### 2022 — TicketBAI in the Basque Country

TicketBAI came into force across Álava, Bizkaia and Gipuzkoa.

### NOW — E-invoicing and e-reporting systems enforced to date

Existing systems enforced in Spain regarding e-invoicing, e-reporting and fiscalization.

| System | Invopop support | Notes |
|---|---|---|
| Facturae via FACe | supported | XML-based format for B2G invoices used on the government's FACe platform |
| SII | supported | Near real-time reporting B2B companies > 6M annual turnover |
| TicketBAI | supported | The Basque Country's B2B invoicing and anti-fraud system |

### 1 JAN 2027 — VERI*FACTU enforced for companies

B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.

| System | Invopop support | Notes |
|---|---|---|
| VERI*FACTU | supported | XML-based format for B2G invoices used on the government's FACe platform |

### 1 JUL 2027 — VERI*FACTU enforced for self-employed autónomos

Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.

### APR 2026 — Real Decreto 238/2026 enters into force

Spain's regulation developing the mandatory B2B e-invoicing system between businesses and professionals (Ley Crea y Crece) was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. Effective dates for businesses depend on the upcoming Orden Ministerial.

### EXPECTED OCT 2026 (TBD) — Orden Ministerial

The technical Orden Ministerial that will start the rollout clock. Currently in draft (public consultation closed 8 May 2026). Once it enters into force, the 12- and 24-month deadlines below begin counting.

### ~ OCT 2027 — Crea y Crece B2B for large companies

Companies with annual turnover above €8M must issue and receive structured electronic invoices through the new "sistema español de factura electrónica" — either via private interoperable platforms or via the AEAT's free Solución Pública. During the first year, invoices must also be accompanied by a legible PDF unless the recipient agrees otherwise. This is not related to VERI*FACTU.

| System | Invopop support | Notes |
|---|---|---|
| Solución Pública / Plataformas privadas | TBD | EN 16931–compliant exchange (Facturae, UBL/Peppol BIS, CII, EDIFACT). Private platforms must send a UBL "copia fiel" to the AEAT Solución Pública at issuance. |

### ~ OCT 2028 — Crea y Crece B2B for all remaining businesses

All other businesses, self-employed professionals, and FACeB2B subcontractors of public-sector contracts must comply. Self-employed individuals (personas físicas) get an additional 12 months (until ~Oct 2029) to comply with the obligation to report invoice states.

### ≈ 2028 — NaTicket roll-out (estimate)

Without any deadlines, Navarra's tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous to TicketBAI and VERI*FACTU.

### FUTURE (TBD) — VAT in the Digital Age (ViDA)

Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.

## Regulations

- Real Decreto 1619/2012 (Reglamento de facturación)
- Ley Crea y Crece (Ley 18/2022)
- Real Decreto 238/2026 (Technical framework, in force since 20 April 2026)
- Ley 25/2013 (B2G Facturae mandate)
- [Ley 37/1992 del IVA, art. 20 (VAT exemptions)](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740)
- Ley General Tributaria 58/2003 (Four-year tax archival minimum)
- Código de Comercio, art. 30 (Six-year retention)

## Integrations

- Ticketbai API
- PDF Invoice
- Facturae
- Verifactu API
- SII API

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## Source

- Canonical page (human): https://www.invopop.com/coverage/spain
- This document (markdown): https://www.invopop.com/coverage/spain.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/spain