> ## 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-invocing, e-reporting and fiscalization.

  | System                               | Description                                                              | Invopop Coverage |
  | ------------------------------------ | ------------------------------------------------------------------------ | ---------------- |
  | [Facturae](#facturae) <br />via FACe | XML-based format for B2G invoices used on the government's FACe platform | Yes              |
  | [SII](#sii)                          | Near real-time reporting B2B companies > 6M annual turnover              | Yes              |
  | [TicketBAI](#ticketbai)              | 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/ticketbai-spain" horizontal>
      Get covered →
    </Card>
  </Columns>
</Update>

<Update label="1 Jan 2027" tags={["B2B", "Spain"]}>
  **VERI\*FACTU enforced for B2B Companies**<br />
  B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI\*FACTU framework.

  | System                    | Description                                                              | Invopop Coverage |
  | ------------------------- | ------------------------------------------------------------------------ | ---------------- |
  | [VERI\*FACTU](#verifactu) | XML-based format for B2G invoices used on the government's FACe platform | 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="1 Jul 2027" tags={["Self-employed", "Spain"]}>
  **VERI\*FACTU enforced for self-employed autónomos**<br />
  Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI\*FACTU system.
</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. Effective dates for businesses depend on the upcoming Orden Ministerial.
</Update>

<Update label="Expected Oct 2026 (TBD)" tags={["B2B", "Spain"]}>
  **Orden Ministerial**<br />
  The technical Orden Ministerial that will start the rollout clock. Currently in draft (public consultation closed 8 May 2026). Once it enters into force, the 12- and 24-month deadlines below begin counting.
</Update>

<Update label="~ Oct 2027" tags={["B2B", "Spain"]}>
  **Crea y Crece B2B for large companies**<br />
  Companies with annual turnover above €8M must issue and receive structured electronic invoices through the new "sistema español de factura electrónica" — either via private interoperable platforms or via the AEAT's free Solución Pública. During the first year, invoices must also be accompanied by a legible PDF unless the recipient agrees otherwise. 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 {/* COVERAGE_STATUS: TBD */} |
</Update>

<Update label="~ Oct 2028" tags={["B2B", "Spain"]}>
  **Crea y Crece B2B for all remaining businesses**<br />
  All other businesses, self-employed professionals, and FACeB2B subcontractors of public-sector contracts must comply. Self-employed individuals (personas físicas) get an additional 12 months (until \~Oct 2029) to comply with the obligation to report invoice states.
</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 for 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>