Spain requires e-invoices for most companies supplying public bodies, through FACe, since 15 January 2015. Between businesses, the obligation is coming: according to the Agencia Tributaria, businesses with VAT turnover over EUR 8 million must issue and receive e-invoices from 6 October 2027, and all others from 6 October 2028. The software rules known as VERI*FACTU are a separate obligation.
This page summarises official Spanish sources and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your asesor fiscal can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Send e-invoices to public bodies | Sociedades anónimas and limitadas, foreign entities, branches of non-residents, UTEs and certain funds and groupings | 15 January 2015 | the public body's entry point, such as FACe | in force; public bodies may exclude invoices up to EUR 5,000 | Law 25/2013, art. 4 |
| Issue and receive e-invoices between businesses | Businesses and professionals established in Spain with VAT turnover over EUR 8 million in the previous year | 6 October 2027 | private platforms or the public e-invoicing solution | enacted | Agencia Tributaria |
| Issue and receive e-invoices between businesses | All other businesses and professionals | 6 October 2028 | private platforms or the public solution | enacted | Agencia Tributaria |
| Report invoice and payment status | Large businesses; then other legal entities; then individuals | 6 October 2027; 6 October 2028; 6 October 2029 | as above | enacted | Agencia Tributaria |
| Use invoicing software that meets the SIF rules (VERI*FACTU) | Corporate income tax payers; all other taxpayers | 1 January 2027; 1 July 2027 | certified invoicing software | in force, but a postponement to October 2028 has been announced | Agencia Tributaria, Ministry of Finance |
The B2B timetable starts from Order HAC/1028/2026, which regulates the public e-invoicing solution and entered into force on 6 October 2026, under Royal Decree 238/2026. During their first 12 months, large businesses must send a PDF with each e-invoice so that other businesses can read it (Agencia Tributaria, in Spanish).
What is the status of VERI*FACTU?
The official sources disagree on the date, so treat it as unsettled. The Agencia Tributaria's note, based on Royal Decree-law 15/2025, gives 1 January 2027 for entities that file corporate income tax and 1 July 2027 for all other taxpayers. On 5 October 2026 the Ministry of Finance announced its intention to postpone the outstanding obligations to October 2028, to coincide with the e-invoicing obligation for businesses with turnover up to EUR 8 million (Ministry of Finance, in Spanish). That announcement is a plan; check the Agencia Tributaria for the rule in force before you rely on either date.
VERI*FACTU concerns how invoicing software records and, in one mode, sends invoice records to the Agencia Tributaria. It does not decide the e-invoice format your customer receives.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Facturae 3.2.x | invoices to the public sector | national XML with a XAdES electronic signature |
| European standard (UBL or CII) | public procurement | FACe translates it into Facturae for the public body, using a Spanish CIUS |
| B2B e-invoices | from October 2027 | the Commission sheet describes UBL syntax, EN 16931 and business-rule checks under consultation |
FACe is the single entry point for e-invoices to the public sector. Its use is mandatory for central government and optional for regional and local governments, which may run their own entry points (European Commission).
What about the SII?
The SII is Spain's near real-time VAT reporting system. It is compulsory for businesses with annual turnover above EUR 6 million, those in the monthly refund register (REDEME) and VAT groups, who send invoice data within four working days (European Commission). It is a reporting duty, not an invoice exchange.
What can Klarbon do with Spanish invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Facturae file | open an e-invoice, free | in beta, version 3.2.2; only the first invoice in a batch is shown; the XAdES signature is not checked |
| Read a UBL or CII invoice | open an e-invoice, free | |
| Check a UBL or CII file against EN 16931 | check an e-invoice | not the Spanish B2B rules, which are not final |
Klarbon does not send invoices to FACe, act as a private exchange platform or certify invoicing software under VERI*FACTU.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Spain | B2G | Send | In law | Supplier legal entities within Article 4 of Law 25/2013 when invoicing covered public administrations. | Official source |
| Spain | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Spain | reporting | Report | In law | In-scope corporate income tax entities using affected invoicing systems. | Official source |
| Spain | reporting | Report | In law | Other in-scope taxpayers using affected invoicing systems. | Official source |
Frequently asked questions
Is B2B e-invoicing mandatory in Spain?
Not yet. According to the Agencia Tributaria, businesses with VAT turnover over EUR 8 million must issue and receive e-invoices from 6 October 2027, and all other businesses and professionals from 6 October 2028. The dates follow Royal Decree 238/2026 and Order HAC/1028/2026.
Do invoices to Spanish public bodies have to be electronic?
Yes, for most companies. Since 15 January 2015, Law 25/2013 requires public and private limited companies, foreign entities and several other types of entity to send e-invoices to public bodies through the relevant entry point, such as FACe. Public bodies may exclude invoices up to EUR 5,000.
What is Facturae?
Facturae is Spain's national XML invoice format, used with a XAdES electronic signature for invoices to the public sector. FACe also accepts invoices in the European standard and translates them for the public body.
Is VERI*FACTU the same as e-invoicing?
No. VERI*FACTU belongs to the rules for invoicing software (SIF), which must keep tamper-proof invoice records. The Agencia Tributaria's current note gives 1 January 2027 for corporate taxpayers and 1 July 2027 for everyone else; on 5 October 2026 the Ministry of Finance announced a plan to postpone these to October 2028.
Can Klarbon open a Facturae file?
Yes, in beta. Klarbon opens Facturae 3.2.2 invoices so you can read them; only the first invoice in a batch is shown. It does not check the XAdES signature and does not send anything to FACe or the Agencia Tributaria.
Sources
- Agencia Tributaria, implementation calendar for B2B e-invoicing (in Spanish) sede.agenciatributaria.gob.es
- Agencia Tributaria, extended deadline for invoicing software (SIF) (in Spanish) sede.agenciatributaria.gob.es
- Ministry of Finance, press note of 5 October 2026 on the planned VERI*FACTU postponement (in Spanish) hacienda.gob.es
- Law 25/2013 on e-invoicing to the public sector, consolidated text (BOE, in Spanish) boe.es
- European Commission, eInvoicing in Spain (country sheet) ec.europa.eu
Related
- E-invoices and bank statements, made clear
- Klarbon help centre
- E-invoicing rules by country
- Understanding Facturae
- Understanding AEB Norma 43
- Understanding XAdES signed XML
- Understanding PDF bank statement
- Understanding Spanish EN 16931 CIUS
- Understanding Spanish VERI*FACTU records and QR
- Understanding TicketBAI
- What is UBL?
- What is CII?
- What is EN 16931?
- What is Peppol BIS?