Overview: Spain’s Electronic Invoicing Framework
Spain has long required electronic invoicing in the public sector (B2G) via the FACe platform using the FacturaE XML format under Law 25/2013. Now, new regulations under Veri*factu (as per Royal Decree 1007/2023) are being introduced to extend compliance to invoicing software itself—mandating standards for data integrity, traceability, and anti-fraud protections across all businesses.
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State Tax Administration Agency (AEAT).
B2G: Mandatory for the issuer for a legal period of 5 years.
B2B: *To be defined with the official publication of the B2B invoicing technical regulation.
B2G: Facturae, this is a structured format (XML) that suppliers and creditors are obliged to generate in their dealings with the public administration.
B2B: The accepted formats for invoicing between companies are: XML CII, UBL, EDIFACT, and Facturae (TBC).
Spain has an extensive electronic tax system, which for its proper functionality, is comprised of various subsystems. Among them, we find:
- SII - Suministro Inmediato de Información/ Immediate Supply of Information
- SILICIE - Suministro Inmediato de Libros Contables de Impuestos Especiales/Immediate Supply of Accounting Books for Special Taxes
- Ticket BAI and LROE - System for the declaration of invoices and Books of Registered Economic Operations in the Basque Country.
B2G: Electronic invoicing is mandatory in relations with public administrations, as well as in dealings between subcontractors and contractors in the public sector.
B2B: Spain is preparing for the implementation of electronic invoicing between companies and self-employed individuals during 2025 and 2026, following the official publication of the technical regulation of the B2B invoicing system.
B2G: Mandatory, an XAdES electronic signature must be applied to invoices addressed to the public administration.
B2B: Mandatory, an advanced electronic signature in accordance with the eIDAS Regulation on electronic identification and trust services must be applied (TBC).
B2G: A digital certificate is required for the mandatory signing of invoices. Alternatively, the "delegated electronic signature" service of a qualified technology provider can be used.
B2B: A digital certificate is necessary for the mandatory signing of invoices between companies (To Be Confirmed - TBC).
Key Implementation Dates
Who Will Be Affected
Infrastructure & Channels
Why Early Preparation Matters
Eaglessoft: Your Trusted Partner in Spain
At Eaglessoft, we help businesses in Spain navigate the FACe / Veri*factu regime with confidence:
QUESTIONS ABOUT THE BELGIUM REGULATION
Veri*factu is Spain’s new electronic invoicing system for B2B transactions, designed to report invoice data to the Spanish Tax Agency (AEAT) in near real time. FACe, on the other hand, is used for submitting e-invoices to public administrations (B2G).
The mandatory B2B e-invoicing rollout will begin gradually starting in 2025, depending on company size and turnover. Large enterprises will be the first to comply, followed by small and medium-sized businesses.
Spain supports Facturae (for FACe) and UBL / CII-compliant formats (for Veri*factu). Invoices must follow the EN 16931 European standard for structure and data consistency.
Invoices can be exchanged and reported through the FACe portal, Veri*factu system, or via Peppol network connections. Eaglessoft supports secure transmission via email or Peppol, depending on your business needs.
Yes. All e-invoices must be archived for at least four years in a format that ensures authenticity, integrity, and accessibility for audit purposes.
Eaglessoft simplifies your e-invoicing process with:
– Automatic conversion of ERP data into compliant invoice formats
– Secure delivery via Peppol or email
– Real-time monitoring of invoice status
– Compliant e-archiving and reporting features