E-invoicing in Spain

B2B e-invoicing law (Crea y Crece) passed with dates pending final regulation; B2G via FACe already mandatory. Verifactu invoicing-record requirements rolling out.

Current obligation

corporate taxpayers (Verifactu) must invoicing-record software compliance.

IN FORCE NOW

System: Verifactu / FACe (B2G) · Formats: FacturaE, Verifactu-registered records · All countries

Full timeline

1 January 2026in force

corporate taxpayers (Verifactu) must invoicing-record software compliance.

Formats accepted

FacturaE, Verifactu-registered records. All must conform to EN 16931.

Penalties

Pending final regulation.

Make a compliant invoice

Open the free generator

Questions about e-invoicing in Spain

When does e-invoicing become mandatory in Spain?

Spain's e-invoicing mandate is in force now: corporate taxpayers (Verifactu) must invoicing-record software compliance.

Which e-invoice format is required in Spain?

Spain requires FacturaE, Verifactu-registered records. All must conform to EN 16931.

What happens if a business in Spain does not comply?

Pending final regulation.

Source: sede.agenciatributaria.gob.es. Not legal advice.