System status
LIVE DATA SYNC
Crea y Crece law — B2B mandate awaiting royal decree; SII e-reporting in place.
Europe · ISO ES · Last updated 2025-03-05
Status
Maturity
CTC model
Go-live
Peppol
E-reporting
B2G
FACe / Facturae
B2B
Expected 12–24 months after decree
B2C
Taxpayers in scope
Main authority
Next deadline
Verifactu obligation for SMEs
SII goes live
Crea y Crece law published
Verifactu obligation for SMEs
B2B status
Phased — Expected 12–24 months after decree
B2G status
Mandatory — FACe / Facturae
Accepted formats
XML standards
Pending curation
EN 16931 alignment
Pending curation
Peppol
Peppol BIS 3.0 supported
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
Required
Yes
Model
Real-time reporting
Reports to
AEAT via SII; Verifactu for billing software.
Frequency
Within 4 days for SII; per invoice for Verifactu.
Authorities
Format publishers & specs
https://www.facturae.gob.es
https://www.agenciatributaria.es
Spain has published the ministerial order outlining the technical and regulatory details for the upcoming mandatory B2B e-invoicing system under the 'Crea y Crece' framework, starting the official implementation countdown.
Key points of the technical regulation for electronic invoicing between companies in Spain.
Spain is moving closer to mandatory B2B e-invoicing, with its tax authority, AEAT, targeting October 1, 2026, as the date on which the Ministerial Order governing the technical rules of the Public Electronic Invoicing Solution is intended to take effect.
New version detected in the official publication ecosystem of Ministerio de Hacienda. A meaningful technical change was detected in Facturae format. Recorded from the official source only; MANDEXA does not add information the source does not state.
Spain’s Senate has adopted a non-binding motion asking the Government to merge three parallel digital compliance regimes – VERI*FACTU, the SII real-time reporting system, and mandatory B2B e-invoicing – into a single transaction-based reporting model.
Royal Decree confirms 1 July 2026 entry into force for SMEs and self-employed.
Official information and landing page by the Spanish Tax Agency (AEAT) regarding the public electronic invoicing system (Sistema Público de Factura Electrónica - SPFE) and general e-invoicing guidelines.
Query tool for taxpayers to verify billing records submitted to the AEAT under the Verifactu system.
Official portal providing information and guidance on the Spanish certified computer invoicing systems (SIF) and the Verifactu electronic billing specifications.
An informative note from the AEAT announcing an extension of the deadline for developers and businesses to adapt their computer billing systems (SIF) to the Verifactu technical regulations.
Access to the Spanish Tax Agency's (AEAT) official invoicing application portal, related to the Verifactu/TIKE billing system.
A calculator tool provided by the Spanish Tax Agency (AEAT) to calculate the deadlines for rectifying invoices. This is highly relevant for tax compliance and meeting reporting deadlines under the SII (Suministro Inmediato de Información) real-time e-reporting system.
Information database updates for VAT in 2026, which encompasses Spain's upcoming digital tax reporting obligations, billing system requirements (Veri*factu), and electronic invoicing regulations.