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E-Invoicing & ViDA Mandate Tracker
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Spain e-invoicing
EU · Interoperable (public + private)
Last updated September 21, 2026
B2G e-invoicing has been mandatory since 2015. Two further tracks: Veri*Factu certified billing software from 2027, and the Crea y Crece B2B e-invoicing mandate, whose 12/24-month clock starts only when the ministerial order on the public solution is published.
Within 12 months
Applies to
B2B, B2G
January 1, 2027
Next phase deadline
Veri*Factu 1 Jan 2027 · B2B e-invoicing TBC
Does this apply to me?
Two 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 B2B first wave (12 months after the ministerial order)
As a larger established business (turnover above €8m) you are almost certainly in the SII real-time VAT ledger regime, which is compulsory above €6,010,121.04 – and SII taxpayers are excluded from Veri*Factu. Your first new obligation is structured B2B e-invoicing, which starts 12 months after the ministerial order on the public solution (draft: 1 Oct 2027). Start platform selection and ERP mapping now.
In scope — Spain later phase (from 1 July 2027)
Veri*Factu certified billing software applies from 1 July 2027 (1 January 2027 if you pay corporate income tax); structured B2B e-invoicing starts 24 months after the ministerial order (draft: 1 Oct 2028) – but you must be able to receive e-invoices from large suppliers from the first wave.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
15 January 2015
Suppliers to public administrations (B2G)
Facturae e-invoices via the FACe platform have been mandatory for suppliers to public administrations since 15 January 2015 (Ley 25/2013).
Done
20 April 2026
RD 238/2026 in force
The implementing regulation of the Crea y Crece B2B mandate entered into force (BOE 31 Mar 2026); the obligation dates hang on the ministerial order on the public solution.
Done
1 January 2027
Veri*Factu — corporate income tax payers not in SII
Corporate income tax payers must use certified, tamper-evident billing software (Veri*Factu) that records and can report each invoice. Taxpayers in the SII real-time VAT ledger regime are excluded.
Next
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
RD 238/2026 (published 31 Mar 2026, in force 20 Apr 2026) implements the Crea y Crece mandate; the clock now hangs on the ministerial order on the public solution – 12 months after it for turnover above €8m, 24 months for everyone else, 36 months for invoice-status reporting by sole traders. The April 2026 draft order targets 1 Oct 2026, which would put the waves at 1 Oct 2027 / 2028 / 2029 (draft).
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G
Model
Interoperable (public + private)
Formats
UBL (reference syntax), UN/CEFACT CII, EDIFACT, Facturae (RD 238/2026 art. 7); Facturae via FACe for B2G
Region
EU
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
B2B e-invoicing: warning or fine up to €10,000 for failing to issue e-invoices or give customers access (art. 12 Ley 18/2022). Veri*Factu: €50,000 per year for using non-compliant billing software; €150,000 per year per system type for producers/sellers (art. 201 bis LGT).
Sources
Official sources checked on 21 September 2026:
- BOE – Real Decreto 238/2026 on mandatory B2B e-invoicing (consolidated text, BOE 31 Mar 2026)
- AEAT – Information note: extended Veri*Factu adaptation deadlines (RDL 15/2025: 1 Jan 2027 / 1 Jul 2027)
- AEAT – Veri*Factu: who is obliged and which transactions are covered (SII users excluded)
- AEAT – SII FAQ: who must use Immediate Supply of Information (turnover > €6,010,121.04)
Frequently asked questions
What is the e-invoicing mandate in Spain?
B2G e-invoicing has been mandatory since 2015. Two further tracks: Veri*Factu certified billing software from 2027, and the Crea y Crece B2B e-invoicing mandate, whose 12/24-month clock starts only when the ministerial order on the public solution is published.
When does e-invoicing become mandatory in Spain?
Status: Within 12 months. Next key date: Veri*Factu 1 Jan 2027 · B2B e-invoicing TBC (January 1, 2027).
Who has to comply with e-invoicing in Spain?
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.
Which e-invoice format is required in Spain?
UBL (reference syntax), UN/CEFACT CII, EDIFACT, Facturae (RD 238/2026 art. 7); Facturae via FACe for B2G. Model: Interoperable (public + private).
What are the penalties for non-compliance in Spain?
B2B e-invoicing: warning or fine up to €10,000 for failing to issue e-invoices or give customers access (art. 12 Ley 18/2022). Veri*Factu: €50,000 per year for using non-compliant billing software; €150,000 per year per system type for producers/sellers (art. 201 bis LGT).
Latest e-invoicing coverage – Spain
News, guides and rulings tagged for this country.
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