- Spain’s AEAT has published key documents detailing the new SPFE e-invoicing system, giving the clearest view yet of the upcoming mandate.
- Rollout timeline: Oct 1, 2027 for businesses over €8 million turnover; Oct 1, 2028 for all other businesses and professionals; Oct 1, 2029 for self-employed invoice status reporting.
- SPFE will function as a central repository, interconnection hub, free invoicing tool for small businesses, and payment-status tracking system.
- Recipients must report invoice acceptance, rejection, and payment dates; issuers may optionally report collections or discrepancies, and each invoice will have a unique traceability code.
- Technically, the system will use UBL 2.5 and EN 16931:2026, with XSD and Schematron validation, secure web-service access, and a sandbox expected around Oct 1, 2026.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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