eInvoicing in Spain

Mandates and Compliance: While Spain has a Business-to-Government (B2G) mandate requiring public sector entities to accept electronic invoices compliant with the European Standard (EN 16931), there is currently no Business-to-Business (B2B) or Business-to-Consumer (B2C) mandate. However, a recent amendment to Law 18/2022 will require all B2B transactions to be conducted using eInvoices, with compliance timelines based on annual revenue.
eInvoicing Infrastructure: The FACe platform serves as the single-entry point for eInvoicing, allowing submission and tracking of invoices for public administrations. This platform ensures compliance with the European standard and integrates a national standard (Facturae) for eInvoicing, alongside mandatory features like QR codes for verification.
Real-Time VAT Reporting and Monitoring: Spain has implemented a real-time VAT reporting system (SII) for businesses with annual turnovers above EUR 6 million, requiring invoice data submission within four days of issuance. The FACe platform also monitors eInvoicing developments, with data publicly available for analysis. Starting January 1, 2026, all companies outside the SII mandate will need to adopt the VERIFACTU system for invoice clearance.