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E-Invoicing & ViDA Mandate Tracker
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ES
Spain e-invoicing
EU · Interoperable (public + private)
Last updated October 15, 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, which now has firm dates – Orden HAC/1028/2026 was published in the BOE on 5 Oct 2026 and entered into force on 6 Oct 2026, starting the 12/24/36-month clocks.
Within 12 months
Applies to
B2B, B2G
January 1, 2027
Next phase deadline
Veri*Factu 1 Jan 2027 · B2B e-invoicing from 6 Oct 2027
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 from 6 October 2027
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, and it now has a date: 6 October 2027, set by Orden HAC/1028/2026 (BOE 5 Oct 2026, in force 6 Oct 2026). You must also report invoice and payment status, and for the first 12 months attach a legible PDF unless the recipient agrees otherwise. 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) – though the Ministry of Finance announced on 5 October 2026 that both dates will move to October 2028, which is not yet in force. Structured B2B e-invoicing reaches you on 6 October 2028 under Orden HAC/1028/2026, but you must be able to receive e-invoices from large suppliers from 6 October 2027.
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 were set later by the ministerial order on the public solution, Orden HAC/1028/2026.
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. The Ministry of Finance announced on 5 Oct 2026 that this date will move to Oct 2028; that change is not yet in force.
Next
1 July 2027
Veri*Factu — self-employed
The certified-software obligation extends to self-employed taxpayers (autónomos). The Ministry of Finance announced on 5 Oct 2026 that this date will move to Oct 2028; that change is not yet in force.
Future
6 October 2027
B2B e-invoicing — turnover above €8m
Orden HAC/1028/2026 (BOE 5 Oct 2026, in force 6 Oct 2026) started the Crea y Crece clock set by RD 238/2026: businesses and professionals with prior-year turnover above €8m must issue, send and receive structured e-invoices and report invoice and payment status from 6 Oct 2027. Everyone else follows on 6 Oct 2028, and individuals and income-attribution entities at or below €8m report invoice and payment status from 6 Oct 2029. For the first 12 months, above-€8m issuers must also attach a legible PDF unless the recipient agrees otherwise.
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 (corporate income tax payers) and 1 Jul 2027 (self-employed); the Ministry of Finance announced on 5 Oct 2026 that both dates will move to Oct 2028, but that change is not yet in force and the BOE still carries the 2027 dates. Separately, the Crea y Crece B2B mandate now has firm dates: Orden HAC/1028/2026 (BOE 5 Oct 2026, in force 6 Oct 2026) sets 6 Oct 2027 for businesses and professionals with prior-year turnover above €8m, 6 Oct 2028 for everyone else, and 6 Oct 2029 for invoice- and payment-status reporting by individuals and income-attribution entities at or below €8m. Permitted syntaxes are UBL, UN/CEFACT CII, EDIFACT and Facturae on the EN 16931 semantic model; above-€8m issuers must attach a legible PDF for their first 12 months unless the recipient agrees otherwise, and the AEAT public platform must be available at least two months before the first date.
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; Orden HAC/1028/2026 added 15 October 2026:
- BOE – Real Decreto 238/2026 on mandatory B2B e-invoicing (consolidated text, BOE 31 Mar 2026)
- AEAT – Orden HAC/1028/2026 on the public e-invoicing solution: BOE 5 Oct 2026, in force 6 Oct 2026, obligations from 6 Oct 2027 / 2028 / 2029
- 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, which now has firm dates – Orden HAC/1028/2026 was published in the BOE on 5 Oct 2026 and entered into force on 6 Oct 2026, starting the 12/24/36-month clocks.
When does e-invoicing become mandatory in Spain?
Status: Within 12 months. Next key date: Veri*Factu 1 Jan 2027 · B2B e-invoicing from 6 Oct 2027 (January 1, 2027).
Who has to comply with e-invoicing in Spain?
Two tracks. Veri*Factu certified-software rules from 1 Jan 2027 (corporate income tax payers) and 1 Jul 2027 (self-employed); the Ministry of Finance announced on 5 Oct 2026 that both dates will move to Oct 2028, but that change is not yet in force and the BOE still carries the 2027 dates. Separately, the Crea y Crece B2B mandate now has firm dates: Orden HAC/1028/2026 (BOE 5 Oct 2026, in force 6 Oct 2026) sets 6 Oct 2027 for businesses and professionals with prior-year turnover above €8m, 6 Oct 2028 for everyone else, and 6 Oct 2029 for invoice- and payment-status reporting by individuals and income-attribution entities at or below €8m. Permitted syntaxes are UBL, UN/CEFACT CII, EDIFACT and Facturae on the EN 16931 semantic model; above-€8m issuers must attach a legible PDF for their first 12 months unless the recipient agrees otherwise, and the AEAT public platform must be available at least two months before the first date.
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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