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Invoicing compliance in Spain

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Timeline

Current and upcoming regulation for Spain.
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Now
E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Spain regarding e-invocing, e-reporting and fiscalization.
SystemDescriptionInvopop Coverage
Facturae
via FACe		XML-based format for B2G invoices used on the government’s FACe platformYes
SIINear real-time reporting B2B companies > 6M annual turnoverComing Q4 2025
TicketBAIThe Basque Country’s B2B invoicing and anti-fraud systemYes
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Facturae Spain

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TicketBAI

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The VERI*FACTU mandate is expected to be postponed by one year following the publication of The Royal Decree. However, the postponement requires approval from Congress before becoming official. This article will be updated once the postponement is officially confirmed.
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1 Jan 2026
VERI*FACTU enforced for B2B Companies
B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.
SystemDescriptionInvopop Coverage
VERI*FACTUXML-based format for B2G invoices used on the government’s FACe platformYes
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VERI*FACTU Spain

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1 Jul 2026
VERI*FACTU enforced for self-employed autónomos
Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.
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2027-2028
Ley Crea y Crece
Ley 18/2022 mandates electronic invoicing for all B2B transactions in Spain, requiring businesses and self-employed professionals to issue and receive digital invoices when dealing with other businesses (though not for consumer sales). This is not related to VERI*FACTU
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≈ 2028
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 for TicketBAI and VERI*FACTU.
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Future (tbd)
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.