E-invoicing rules · Spain (ES)
E-invoicing in Spain
Is e-invoicing mandatory in Spain?
Yes, from 2027. Under the Crea y Crece law and Royal Decree 238/2026, businesses with turnover above €8 million must issue B2B e-invoices from 6 October 2027 and all other in-scope businesses from 6 October 2028. Separately, the VERI*FACTU rules for certified billing software are expected to move to 2028.
Key dates
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Upcoming
Mandatory B2B e-invoicing for businesses with turnover above €8 million.
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Upcoming
Mandatory B2B e-invoicing for other in-scope businesses.
At a glance
- B2B status
- Adopted, not yet in force
- Public sector (B2G)
- Mandatory since 2015 through FACe (Facturae).
- Formats
- Facturae, UBL, CII, EDIFACT
- Transmission
- Private e-invoicing platforms or the public AEAT platform, with invoice status reporting.
- Reporting
- Invoice and payment status reported to the AEAT platform.
- Tax authority
- Agencia Tributaria (AEAT)
Freelancers and small businesses
SMEs follow in October 2028; some guidance places sole traders (autónomos) a year later. The Basque Country and Navarre run their own TicketBAI rules.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Spain
Spain uses Facturae, UBL, CII, EDIFACT. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Spain?
Yes, from 2027. Under the Crea y Crece law and Royal Decree 238/2026, businesses with turnover above €8 million must issue B2B e-invoices from 6 October 2027 and all other in-scope businesses from 6 October 2028. Separately, the VERI*FACTU rules for certified billing software are expected to move to 2028.
Which e-invoice formats are used in Spain?
Facturae, UBL, CII, EDIFACT. Transmission: Private e-invoicing platforms or the public AEAT platform, with invoice status reporting.
What does it mean for freelancers and small businesses in Spain?
SMEs follow in October 2028; some guidance places sole traders (autónomos) a year later. The Basque Country and Navarre run their own TicketBAI rules.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Agencia Tributaria (AEAT) or your tax adviser before you act. This page is general information, not tax advice.