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Spain's e-invoicing regulation timeline

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Executive summary

In Spain, e-invoicing compliance is governed by a complex, regionally differentiated system designed to ensure transparency, prevent fraud, and align with EU digitalization standards. The country relies on multiple overlapping frameworks rather than a single unified system, reflecting both regional fiscal autonomy and incremental regulatory evolution. VERI*FACTU is already available and will become mandatory for all invoices starting January 1, 2026, except for companies already reporting via SII or TicketBAI. It requires digitally signed invoices, a QR code linking to AEAT verification. TicketBAI applies in the Basque Country (Álava, Bizkaia, Gipuzkoa) and mandates certified software for digitally signed XML invoices, including QR codes and unique identifiers. Facturae is required for B2G transactions. XML invoices are reported through the FACe platform. SII mandates near-real-time VAT reporting for large companies and select taxpayers. This article also provides insight and further resources to understand invoice regulation in Spain.

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Invoicing in Spain

Spain’s numerous invoicing and reporting systems stems from its decentralized fiscal structure, where regions like the Basque Country and Navarra manage their own tax authorities, alongside the national AEAT. Instead of a unified reform, Spain has evolved through incremental, purpose-specific initiatives. This layered approach reflects the country’s effort to balance regional autonomy, EU digitalization mandates, and the fight against tax fraud, but it has produced a patchwork of systems that coexist under overlapping jurisdictions.
  • VERI*FACTU enforced in 2027, required for self employed individuals and companies not covered by SII or TicketBAI.
  • TicketBAI required for issuers with tax obligations to the foral agencies of Ávala, Biskaia and Gupizcoa.
  • Facturae is required when businesses invoice Spanish public administrations (B2G), requiring invoices in XML format submitted through the FACe platform.
  • SII mandates near-real-time reporting of invoice data to the Spanish Tax Agency (AEAT) for large companies.

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Spain

VERI*FACTU will be mandatory for companies from January 1st, 2027. The rest of tax payers from 1 July 2027. Companies reporting with SII or TicketBAI are exempt from reporting with VERI*FACTU.
Spain’s upcoming e-reporting and fiscalization regulation requiring businesses to use approved software that records and digitally signs each invoice to ensure transparency and prevent fraud. The format requires a QR code which links to the online verification service of the AEAT.
ScopeB2C, B2B, B2G
FormatVERI*FACTU (XML)
ComplianceFiscalization and e-reporting (not e-invoicing)
InfrastructureHybrid: public and private platforms
ModelReal Time Invoice Reporting and fiscalization
Effective dateMandatory for businesses issuing B2C, B2B, B2G invoices from Jan 1, 2027
AgencyAEAT
Invopop SupportVERI*FACTU Spain App
https://assets.invopop.com/apps/verifactu/icon.svg

VERI*FACTU Spain

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Facturae is the Spanish XML-based format for electronic invoices used in B2G transactions. It requires a digital signature and aligns with EN 16931 (EU) for electronic invoicing. Invoices in Facturae format are submitted at FACe, a centralized government platform. Note that the supplier must issue a VERI*FACTU or TicketBAI invoice in addition to the Facturae invoice.
ScopeB2G
FormatFacturae
Compliancee-invoicing and e-reporting
InfrastructureFACe
ModelCentralized
Effective dateMandatory for companies issuing invoices to public authorities since 2017
AgencyAgencia Estatal de Administración Tributaria (AEAT)
Invopop supportFacturae Spain App (invoicing, reporting done through FACe)
https://assets.invopop.com/apps/facturae/icon.svg

Facturae Spain

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Companies reporting to TicketBAI or SII are exempt from issuing VER*FACTU

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Álava, Gipuzkoa and Bizkaia

Spain’s Haciendas Forales are the provincial tax authorities of the Basque Country (Álava, Bizkaia, and Gipuzkoa), which possess unique fiscal autonomy under the Spanish Constitution. These provinces manage variations of the TicketBAI standard which Invopop simplifies. Read our comprehensive article What is the TicketBAI regulation in Euskadi? for more information.
TicketBAI is the Basque Country’s electronic invoicing and anti-fraud system. It requires businesses to use certified software that generates a digitally signed XML file for every invoice and automatically sends it to the corresponding provincial tax authority (Álava, Bizkaia, or Gipuzkoa). Each invoice must also include a QR code and TBAI identifier, allowing verification by both customers and tax inspectors. Full compliance now mandatory across the Basque Country.
ScopeB2C, B2B, B2G
FormatTicketBAI (XML)
InfrastructureHybrid system: Public solution and private platforms
Compliancee-invoicing and e-reporting
ModelReal Time Invoice Reporting
RegionÁlava, Bizkaia and Gupizkoa
Effective dateSince January 1st, 2022
AgenciesAgencia Foral de Gupizkoa
Hacienda Foral de Álava
Hacienda Foral de Bizkaia
Invopop supportTicketBAI Spain App
https://assets.invopop.com/apps/ticketbai/icon.svg

TicketBAI Spain

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Upcoming format/reporting announced in September 2026 by the tax authorities of Navarra. The government has not published information about this implementation, but has stated that it will be based on TicketBAI and VERI*FACTU. Details and Invopop support will be announced once the technical specification is made available.
Upcoming format/reporting announced in September 2026 by the tax authorities of Navarra. The government has not published information about this implementation, but has stated that it will be based on TicketBAI and VERI*FACTU. Details and Invopop support will be announced once the technical specification is made available.

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E-reporting

Involves sending invoice data to tax authorities in real-time or near real-time, typically as part of government initiatives to improve tax compliance and reduce VAT fraud.
SII allows AEAT to receive VAT-related information almost in real time. It aims to reduce errors in VAT declarations, improve fraud detection, and streamline administrative reporting. Obligatory for large companies with an annual turnover > €6 million and optional for smaller companies that want faster reconciliation with the Tax Agency.
ScopeB2C, B2B, B2G
FormatSII (XML)
ComplianceFiscalization and e-reporting
Effective dateMandatory since 2017
NotesApplies to large companies (turnover exceeding €6,010,121.04 in the previous year), VAT groups, and those registered in the REDEME (Monthly VAT Refund Register).
Invopop supportSpain App
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Spain

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Regulation

Complete (B2B) Invoice
  • Invoice number and series (where applicable). The numbering of invoices within each series shall be consecutive.
    • Series for the following invoices are mandatory:
      • Those issued by the customers or by third parties (each needs its own series).
      • Correction invoices (Credit/Debit notes).
      • In forced collection proceedings, invoices issued by winning bidders who are business owners or professionals .
  • Issue date.
  • Full name or complete business name of both the party issuing the invoice and the customer.
  • Tax ID Number assigned by the Spanish tax authorities or another EU Member State. The customer’s Tax ID Number must also be included when:
    • It’s a tax-exempt sale of goods between EU countries.
    • The customer is responsible for paying the tax on the transaction.
    • The transaction takes place within the Spanish tax territory (TAI), and the business owner or professional issuing the invoice is considered to be based in that territory.
  • Address of both the party issuing the invoice and the customer.
  • Description of the goods or services, including all information needed to calculate the taxable amount, such as the unit price before tax, and any discounts or reductions not already included in that unit price.
  • The tax rate or rates applied to the transactions.
  • The tax amount being charged, which must be shown separately.
  • The date when the transactions took place or when advance payment was received, if different from the invoice date.
  • In sales of new vehicles, the first use date and the distance traveled or hours of navigation or flight up to delivery.
  • If any of the following apply, it must be mentioned: tax-exempt transaction, customer issues the invoice, reverse charge (customer pays the tax), Travel Agency special scheme, or second-hand goods special scheme
Simplified Invoice
  • Number and, if relevant, series.
  • Date of issue.
  • Date of the transaction if different from the issue date.
  • Tax ID Number (NIF) and full name or business name of the issuer.
  • Description of the goods delivered or services provided.
  • Tax rate, and optionally the phrase “VAT included”
  • Total amount.
  • For correction invoices, reference to the invoice being corrected.
  • If any of the following apply, it must be mentioned: tax-exempt transaction, customer issues the invoice, reverse charge (customer pays the tax), Travel Agency special scheme, or second-hand goods special scheme.
The tax authority may require additional information in certain situations, but this can never exceed what’s required for a complete invoice. In certain situations it may authorize that simplified invoices that don’t include some of the above requirements. These authorizations must be properly published.
You don’t have to issue invoices in the following scenarios:
  1. Tax-exempt transactions under Article 20 of Law 37/1992, with some exceptions: you still need to invoice for healthcare and hospital services, property sales, and goods exempt because you couldn’t claim back the VAT you paid.
  2. If you’re under the Equivalence Surcharge Regime (a special VAT system). However, you must invoice for property sales that aren’t tax-exempt (unless they’re part of enforcing a guarantee).
  3. If you’re under the Simplified Tax Regime, unless your tax is calculated based on how much you earn. You still need to invoice when selling fixed assets.
  4. Other cases where the Tax Agency gives you permission - they might waive the invoice requirement for certain industries or specific companies to keep business running smoothly.
Important: Even in these four cases, you must issue an invoice if:
  • Your customer is a business/professional or a private individual who needs it for tax purposes
  • You’re selling to another EU country
  • You’re exporting goods
  • Your customer is a government body or a legal entity that isn’t acting as a business
  1. If you’re in farming, livestock, or fishing under the special regime for those sectors. You’ll need to issue an “agricultural receipt” for compensation reimbursements if you bought from others in the same regime. You always need to invoice for property sales.
  2. Financial and insurance transactions - no matter who you’re dealing with, even other businesses. Exception: you do need to invoice for taxable transactions (that aren’t exempt) in mainland Spain, the Balearic Islands, or another EU country.
The archival period of invoices dictated by the AEAT is the following:
  • 4 years: This is the minimum general requirement for most invoices for tax purposes. Starting from the date for filing the corresponding tax return, according to General Tax Law 58/2003.
  • 6 years: Commercial regulations require you to keep business documentation for 6 years, including invoices, correspondence, and supporting documents, under Article 30 of the Commercial Code.
  • 10 years (or longer): Some special cases require longer retention periods:
    • Capital assets/investments: Must be kept for up to 10 years.
    • Public grants: Invoices related to EU public funding may need to be kept for up to 10 years, depending on European regulations.
    • Legal disputes or inspections: You may need to keep invoices longer if there’s an ongoing lawsuit or tax inspection, such as in cases of tax fraud.
There is no official certification for VERI*FACTU from the AEAT (the Spanish tax agency). Instead, each developer, company, or provider that implements an invoicing software must provide an electronically signed declaration where they certify that their system meets all the requirements established in the regulations. This document is binding and must be kept available for the Tax Authority.The AEAT requires that this declaration be available and always visible within the system itself, and it must include certain control elements such as the installation number, issuer data, software version, and system ID.If you are a white label user of Invopop (you issue invoices in the name of third parties), you are required to display a link to this “declaración responsable” in your software. Here is the template from the AEAT, and our own for your reference: Declaración responsable VERI*FACTU - Invopop. Some of our customers have asked us if it is necessary to mention Invopop in their declaración responable. It is not required, but we appreciate it.
The Spanish Tax Agency (AEAT) requires that companies formally authorize Invopop to issue invoices on their behalf. To comply with this regulation, the supplier’s legal representative must sign an agreement granting Invopop the necessary consent to generate and manage invoices in their name. This signed authorization ensures that all invoicing activities carried out by Invopop are legally valid and recognized by the AEAT.For this process, the supplier can sign the agreement PDF with a valid digital certificate, such as one issued by the FNMT, or a handwritten signature with a company stamp (sello de empresa), in which case the user must provide a valid ID such as DNI, NIE or passport. In the case of self-employed individuals (autónomos) a company stamp is not required.View the representation agreeement process.
  1. VAT (IVA: Impuesto sobre el Valor Añadido)
  • Standard: 21%
  • Reduced: 10%
  • Super-reduced: 4%
  • Each of these can include an Equivalence Surcharge for retailers (eqs).
  • Variants exist for special sectors, e.g., agriculture, modules.
  1. IGIC (Impuesto General Indirecto Canario)
  • Zero: 0%
  • Reduced: 3%.
  • General: 7,00%
  • Incremented: 9,5% and 15,0%
  • Special: 20%
  1. IPSI (Ceuta & Melilla)
  • General: 4% Melilla, 3% Ceuta
  • Reduced: 0,5%
  • Incremented: 10%
  1. IRPF Rates (Personal Income Tax)
  • Professional rates: 15%
  • Professional starting rate: 7.0%
  • Rental or Interest Capital: 19.0%
  • Modules Rate: 1%
Our blog posts are comprehensively researched and a great source of information regarding electronic invoicing, reporting and fiscalization. We recommend the following reads:

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