Spain

General information

In Spain, e-invoicing has been mandatory in the public sector (B2G) since 2015, regulated by Law 25/2013 and implemented using the Facturae (XML) format via the FACe platform. This obligation was extended in 2018 to include contractors and subcontractors for invoices exceeding EUR 5,000.

In the B2B sector, technical regulations are being developed under Law 18/2022 to introduce mandatory e-invoicing between 2025 and 2026. Accepted formats include XML, CII, UBL, EDIFACT, and Facturae (pending confirmation).

Spain's tax system, which includes SII, SILICIE, and Ticket BAI, facilitates digital invoicing and instant data exchange. By July 2025, all billing systems must comply with the VeriFact regulation, which establishes technical and functional standards for invoicing processes.

The e-invoicing process in Spain:

Invoice creation: In the B2G sector, invoices must be generated in the Facturae (XML) format. In the B2B sector, accepted formats include XML CII, UBL, EDIFACT, and Facturae (pending confirmation).
Submission: In the B2G sector, invoices are submitted electronically via the FACe platform. In B2B transactions, invoices will be transferred in accordance with future technical specifications set to be introduced by 2025.
Validation: Invoices are verified to ensure compliance with the technical and functional requirements outlined in relevant regulations, such as the VeriFactu regulation.
Processing: Once validated, invoices are registered in the electronic system. For B2G transactions, a mandatory digital signature or a delegated electronic signature is required.
Archiving: Invoices must be stored in IT systems in compliance with legal requirements and regulations governing bookkeeping.

Any questions left unanswered? We’re happy to help!

If you are not yet sure which EDI solution is right for you or if you have any other questions about a successful EDI start, please contact our experienced EDI experts.

E-Mail
EDI consultation +43 1 505 86 02 850