Briefing document & Podcast: E-Invoicing in Spain – VATupdate
Spain’s B2B E-Invoicing Mandate — Key Takeaways
- Phased Rollout
- Jan 1, 2026: Mandatory use of VeriFactu for real-time invoice reporting
- 2027: Large businesses (turnover > €8M) must adopt full B2B e-invoicing
- 2028: All other businesses required to comply
- Compliance Requirements:
- Structured formats (Facturae XML, UBL, CII)
- Invoices must include timestamp, invoice number, software ID, hash of previous invoice, and QR code
- Exemptions apply to SII users and those not obligated to issue invoices
- Preparation Steps:
- Assess current systems and choose compliant software
- Train staff and monitor regulatory updates
- Engage tax and IT experts to ensure smooth implementation
Source Tradeshift
Spain’s E-Invoicing Mandate: Key Updates and Compliance Steps for Businesses in 2025
- Upcoming B2B E-Invoicing Mandate: Spain is progressing towards mandatory business-to-business (B2B) e-invoicing, with a draft Royal Decree under public consultation. Key updates include the elimination of paper invoicing exceptions and the adoption of the UBL standard for data exchange.
- Timeline of Regulations: The process began with a draft regulation submitted to the European Commission in February 2024, followed by the release of an updated draft in March 2025 detailing technical requirements for the e-invoicing system, including private platforms and a public solution managed by the tax authority.
- Current Status and Legislative Framework: While B2B e-invoicing is not yet mandatory, it is supported by the “Crea y Crece” law aimed at improving payment efficiency and reducing commercial debt. Spain implemented mandatory e-invoicing for business-to-government (B2G) transactions in 2015, requiring suppliers to use the standardized FacturaE XML format.
Source: avalara.com
Source vatcalc
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
