E-invoicing in Spain

Electronic invoicing in Spain is mandatory for transactions with all public organisations. In addition, it is also mandatory to send or receive electronic invoices for state contractors or subcontractors, and electronic invoicing between private companies will soon be implemented throughout the country. Apart from the e-invoice, in some cases there are other obligations related to tax reporting.

Spain

Shipping method

  • FACe
  • Others according to the Autonomous Community
  • FACeB2B
  • AEAT

Invoice format

  • Facturae
  • UBL
  • CII

Compulsory sending

  • B2G
  • State contractors and subcontractors
  • B2B (coming soon)

Legislation:

  • 2021 - 2022: Obligation for companies in the Basque Country (TicketBAI) to submit invoice information directly to the Provincial Councils and telematically.
  • March 2018: Obligation to use the electronic invoice for transactions between contractors and subcontractors of the State, which are in a public contract.
  • July 2017: Obligation to file VAT invoices directly with the AEAT and electronically, for companies with a turnover of more than 6 million per year (Immediate Supply of Information).
  • January 2015: Obligation to use electronic invoicing for transactions with the public administration.

Important dates

July 2025
Entry into force of the VeriFactu regulation which will affect invoicing software, companies and freelancers.
2026
Entry into force of the new electronic invoicing law, which obliges all Spanish companies to exchange electronic invoices in all their transactions.

Submit your e-invoices to Spain with B2Brouter

Electronic invoicing with public bodies

Send electronic invoices to any public administration in the country.

State contractors and subcontractors

Send and/or receive electronic invoices with contractors and subcontractors through FACeB2B. 

Business-to-business e-invoicing 

Send and receive e-invoices with any Spanish company and comply with the new B2B regulations. 

VeriFactu system 

Complies with the requirements of VeriFactu and the Anti-Fraud Law.

Tax reporting 

Submits mandatory tax reporting such as the Immediate Supply of Information or TicketBAI.