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Spain e-invoicing

EU · Interoperable (public + private)

Two parallel tracks: Veri*Factu certified-software rules in 2027, plus a B2B e-invoicing mandate awaiting its final implementing regulation.

Within 12 months

Applies to

B2B

January 1, 2027

Next phase deadline

Veri*Factu from 1 Jan 2027

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Spain (registered office, branch or fixed establishment)?

How large is your Spain business?

Spain: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Spain's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Spain

With no establishment and no registration or trade in Spain, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Spain.

In scope — Spain first wave (from 1 January 2027)

As a larger established business (a company (not self-employed)), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.

In scope — Spain later phase (from 1 July 2027)

Your issuing obligation begins 1 July 2027, but receiving capability is needed earlier — don't wait for your own deadline to prepare.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 January 2027

Veri*Factu — corporates

Companies must use certified, tamper-evident billing software (Veri*Factu) that records and can report each invoice.

1 July 2027

Veri*Factu — self-employed

The certified-software obligation extends to self-employed taxpayers (autónomos).

Future

To be confirmed

B2B e-invoicing mandate

The separate Crea y Crece B2B e-invoicing mandate begins once its implementing royal decree is published; large firms ~1 year after, others ~2.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B

Model

Interoperable (public + private)

Formats

Facturae, UBL, EDI

Region

STATUS

Within 12 months

Scope

Two tracks: Veri*Factu certified-software rules from 1 Jan 2027 (corporates) and 1 Jul 2027 (self-employed), plus a separate B2B e-invoicing mandate under the Crea y Crece law.

Penalties & grace period

Up to €50,000 per financial year for using non-compliant billing software under the Veri*Factu / anti-fraud rules.

Latest e-invoicing coverage – Spain

News, guides and rulings tagged for this country.

Alerts

December 11, 2025

Read the full Spain guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail.

Read the guide →

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