Invoicing compliance in Spain
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Current and upcoming regulation for Spain.B2BB2GSpainBasque Country
E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Spain regarding e-invoicing, e-reporting and fiscalization.
Existing systems enforced in Spain regarding e-invoicing, e-reporting and fiscalization.
Facturae Spain
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TicketBAI
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B2BSpain
Real Decreto 238/2026 enters into force
Spain’s regulation developing the mandatory B2B e-invoicing system between businesses and professionals (Ley Crea y Crece) was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. Its third final provision ties the effective dates to the entry into force of the Orden Ministerial regulating the Solución Pública.
Spain’s regulation developing the mandatory B2B e-invoicing system between businesses and professionals (Ley Crea y Crece) was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. Its third final provision ties the effective dates to the entry into force of the Orden Ministerial regulating the Solución Pública.
B2BSpain
Orden HAC/1028/2026 enters into force
The Orden HAC/1028/2026, of 2 October, regulating the Solución Pública de Facturación Electrónica entered into force on 6 October 2026. Under the third final provision of Real Decreto 238/2026, this is the date from which the 12-, 24- and 36-month Crea y Crece deadlines below are counted.
The Orden HAC/1028/2026, of 2 October, regulating the Solución Pública de Facturación Electrónica entered into force on 6 October 2026. Under the third final provision of Real Decreto 238/2026, this is the date from which the 12-, 24- and 36-month Crea y Crece deadlines below are counted.
B2BSelf-employedSpain
AEAT announces VERI*FACTU postponement to October 2028
The AEAT published an informative note announcing that the pending obligations of Real Decreto 1007/2023 (VERI*FACTU) will be postponed to October 2028, so that they coincide with the Crea y Crece e-invoicing mandate for businesses and professionals with annual turnover of €8M or less. The former deadlines of 1 January 2027 (companies) and 1 July 2027 (self-employed) no longer apply once the amendment is approved. A follow-up amendment will converge the scope and technical aspects of both regulations with ViDA in mind, while keeping the integrity, conservation, traceability and unalterability requirements substantially equivalent.
The AEAT published an informative note announcing that the pending obligations of Real Decreto 1007/2023 (VERI*FACTU) will be postponed to October 2028, so that they coincide with the Crea y Crece e-invoicing mandate for businesses and professionals with annual turnover of €8M or less. The former deadlines of 1 January 2027 (companies) and 1 July 2027 (self-employed) no longer apply once the amendment is approved. A follow-up amendment will converge the scope and technical aspects of both regulations with ViDA in mind, while keeping the integrity, conservation, traceability and unalterability requirements substantially equivalent.
B2BSpain
Crea y Crece B2B for large companies
Companies and professionals whose VAT turnover exceeded €8M in the previous calendar year must issue and receive structured electronic invoices and report invoice and payment states through the new “sistema español de factura electrónica” — either via private interoperable platforms or via the AEAT’s free Solución Pública. During the first 12 months, their e-invoices must be accompanied by a PDF that guarantees legibility for other businesses. The specific obligations of private exchange platforms under RD 238/2026 also apply from this date. This is not related to VERI*FACTU.
Companies and professionals whose VAT turnover exceeded €8M in the previous calendar year must issue and receive structured electronic invoices and report invoice and payment states through the new “sistema español de factura electrónica” — either via private interoperable platforms or via the AEAT’s free Solución Pública. During the first 12 months, their e-invoices must be accompanied by a PDF that guarantees legibility for other businesses. The specific obligations of private exchange platforms under RD 238/2026 also apply from this date. This is not related to VERI*FACTU.
B2BSelf-employedSpain
VERI*FACTU enforced for companies and self-employed autónomos
Companies and other taxpayers not covered by SII or TicketBAI must use certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework. Postponed from 1 January / 1 July 2027 by the AEAT announcement of 5 October 2026, to coincide with the 6 October 2028 Crea y Crece phase below.
Companies and other taxpayers not covered by SII or TicketBAI must use certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework. Postponed from 1 January / 1 July 2027 by the AEAT announcement of 5 October 2026, to coincide with the 6 October 2028 Crea y Crece phase below.
VERI*FACTU Spain
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B2BSelf-employedSpain
Crea y Crece B2B for all remaining businesses
All other businesses and professionals must issue and receive electronic invoices. From the same date, legal entities and other organisations must also report invoice and payment states.
All other businesses and professionals must issue and receive electronic invoices. From the same date, legal entities and other organisations must also report invoice and payment states.
Self-employedSpain
Crea y Crece invoice-state reporting for individuals
Self-employed individuals (personas físicas) and entities under the income attribution regime (atribución de rentas) must start reporting invoice and payment states, 36 months after the Orden Ministerial.
Self-employed individuals (personas físicas) and entities under the income attribution regime (atribución de rentas) must start reporting invoice and payment states, 36 months after the Orden Ministerial.
B2BNavarra
NaTicket roll-out (estimate)
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous to TicketBAI and VERI*FACTU.
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous to TicketBAI and VERI*FACTU.
B2BEU
VAT in the Digital Age (ViDA)
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.