Spain

Implementation of mandatory e-invoicing in Spain

• January 2015: E-invoicing became mandatory for all suppliers to the Spanish public sector. Companies must use the government-approved Facturae XML format and submit invoices via the FACe portal (Punto General de Entrada de Facturas Electrónicas).
• September 29, 2022: The Spanish government approved the Ley Crea y Crece, a legislative reform to encourage business growth and combat late payments. A key element is the mandatory use of e-invoicing for all B2B transactions, applicable to all Spanish companies and freelancers.
• Starting 2025: Businesses with annual turnover over €8 million will be required to issue and receive structured e-invoices.
• 2026: The obligation extends to all other businesses and self-employed professionals, regardless of turnover.

Who needs e-invoices in Spain?

• Public Sector Suppliers: Required to issue e-invoices via FACe.
• Large Enterprises: Businesses with turnover > €8M will need to comply with the upcoming B2B e-invoicing mandate.
• Exporters: E-invoicing is mandatory for transactions involving cross-border VAT reporting.
• Non-Resident Businesses: Required to issue e-invoices for transactions with Spanish public entities if registered for VAT in Spain

E-Invoicing vs. E-Billing

Key features of Spain’s e-invoicing system

• Submission Platforms: Invoices must be submitted via FACe for public sector transactions or SII for VAT reporting.
• Validation: The platform ensures compliance with mandatory fields, digital signatures, and VAT rules.
• Archiving: E-invoices must be stored electronically for 6 years in compliance with Spanish tax laws.

E-Invoicing dataset

• Buyer/Seller IDs: NIF (Tax Identification Numbers).
• Invoice Details: Invoice number, issue date, and payment terms.
• Goods and Services: Line-item descriptions, quantities, unit prices, and subtotals.
• Taxes: Applicable VAT rates and amounts.
• Transaction Info: Total payable amount, currency, and payment method.
• Delivery Details: Ensures authenticity and integrity of the invoice.

E-Invoicing across transaction types

• Upcoming mandate will make e-invoices mandatory for all B2B transactions.
• Integrated with AEAT for real-time VAT reporting.

• E-invoicing is not mandatory for B2C transactions but is encouraged to enhance transparency and simplify tax reporting.

• Mandatory for all suppliers to public administrations via the FACe platform.
• Invoices must comply with Facturae standards and include a digital signature.

Penalties for non-compliance

• Fines: Up to €10,000 per violation for failing to meet public sector requirements.
• Operational Delays: Rejected invoices may lead to payment delays and strained client relationships.
• Legal Risks: Audits and reputational damage for repeated noncompliance