> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Spain's e-invoicing regulation timeline

> Key dates and milestones for Spain's e-invoicing and e-reporting requirements

<Card title="Invoicing compliance in Spain" size="20" icon="book-open-lines" href="/compliance/spain" horizontal>
  ← Back to main article
</Card>

## Timeline

Current and upcoming regulation for Spain.

<Update label="Now" tags={["B2B", "B2G", "Spain", "Basque Country"]}>
  **E-invoicing and e-reporting systems enforced to date**<br />
  Existing systems enforced in Spain regarding e-invoicing, e-reporting and fiscalization.

  | System | Description | Invopop Coverage |
  | - | - | - |
  | [Facturae](/compliance/spain) <br />via FACe | XML-based format for B2G invoices used on the government's FACe platform | Yes |
  | [SII](/compliance/spain) | Near real-time reporting for B2B companies above €6M annual turnover | Yes |
  | [TicketBAI](/compliance/spain) | The Basque Country's B2B invoicing and anti-fraud system | Yes |

  <Columns cols="2">
    <Card title="Facturae Spain" icon="https://assets.invopop.com/apps/facturae/icon.svg" href="/apps/facturae-spain" horizontal>
      Get covered →
    </Card>

    <Card title="TicketBAI" icon="https://assets.invopop.com/apps/ticketbai/icon.svg" href="/apps/spain" horizontal>
      Get covered →
    </Card>
  </Columns>
</Update>

<Update label="Apr 2026" tags={["B2B", "Spain"]}>
  **Real Decreto 238/2026 enters into force**<br />
  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.
</Update>

<Update label="6 Oct 2026" tags={["B2B", "Spain"]}>
  **Orden HAC/1028/2026 enters into force**<br />
  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.
</Update>

<Update label="5 Oct 2026" tags={["B2B", "Self-employed", "Spain"]}>
  **AEAT announces VERI\*FACTU postponement to October 2028**<br />
  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.
</Update>

<Update label="6 Oct 2027" tags={["B2B", "Spain"]}>
  **Crea y Crece B2B for large companies**<br />
  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.

  | System | Description | Invopop Coverage |
  | - | - | - |
  | Solución Pública / Plataformas privadas | EN 16931–compliant exchange (Facturae, UBL/Peppol BIS, CII, EDIFACT). Private platforms must send a UBL "copia fiel" to the AEAT Solución Pública at issuance. | TBD |
</Update>

<Update label="Oct 2028" tags={["B2B", "Self-employed", "Spain"]}>
  **VERI\*FACTU enforced for companies and self-employed autónomos**<br />
  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.

  | System | Description | Invopop Coverage |
  | - | - | - |
  | [VERI\*FACTU](/compliance/spain) | Certified invoicing software with digitally signed invoices and reporting to the AEAT | Yes |

  <Columns cols="2">
    <Card title="VERI*FACTU Spain" size="20" icon="https://assets.invopop.com/apps/verifactu/icon.svg" href="/apps/verifactu-spain" horizontal>
      Get coverage →
    </Card>
  </Columns>
</Update>

<Update label="6 Oct 2028" tags={["B2B", "Self-employed", "Spain"]}>
  **Crea y Crece B2B for all remaining businesses**<br />
  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.
</Update>

<Update label="6 Oct 2029" tags={["Self-employed", "Spain"]}>
  **Crea y Crece invoice-state reporting for individuals**<br />
  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.
</Update>

<Update label="≈ 2028" tags={["B2B", "Navarra"]}>
  **NaTicket roll-out (estimate)**<br />
  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.
</Update>

<Update label="Future (tbd)" tags={["B2B", "EU"]}>
  **VAT in the Digital Age (ViDA)**<br />
  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.
</Update>


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