E-invoicing in Spain.

The story

B2G e-invoicing has been mandatory since 2015 under Law 25/2013. Suppliers invoicing a Spanish public body for more than €5,000 submit Facturae-format invoices through the FACe platform.

The B2B mandate's legal basis, Ley 18/2022 ("Crea y Crece"), dates to September 2022. Its implementing regulation, Royal Decree 238/2026, has been in force since April 20, 2026. The compliance obligation itself starts only once the Ministry of Finance publishes a separate ministerial order setting the technical rules; that order had not been published as of August 2026. Commonly cited estimates place the mandate at roughly Q4 2027 for companies with turnover above €8 million, and roughly Q4 2028 for all other companies and freelancers, counted as 12 and 24 months from the ministerial order's publication. These dates are not fixed in law.

Once enforceable, invoices will be exchanged either through the tax agency's public solution (UBL format) or through private, interconnected platforms, which must also send a UBL copy of every invoice to the public solution, apply an advanced electronic signature, and accept interconnection requests from other platforms.

Recipients must also report invoice statuses: commercial acceptance or rejection, and full payment with its effective date. Both must be reported within four calendar days of the status occurring, excluding Saturdays, Sundays and national holidays, and full payment must always reach the public solution, whichever platform carried the invoice.

Spain's B2B e-invoicing mandate is separate from Veri*factu, a software-certification and anti-fraud regime becoming mandatory in January 2027 that governs how billing software generates and reports invoice records to the tax agency.