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Spain

Upcoming

Crea y Crece law — B2B mandate awaiting royal decree; SII e-reporting in place.

Europe · ISO ES · Last updated 2025-03-05

Agencia Tributaria
01

Country overview

Status

Upcoming

Maturity

Implementing

CTC model

Real-time reporting

Go-live

2026

Peppol

Supported

E-reporting

Required

B2G

Mandatory

FACe / Facturae

B2B

Phased

Expected 12–24 months after decree

B2C

Not required

Taxpayers in scope

All resident VAT taxpayers (phased by size)

Main authority

Agencia Tributaria (AEAT)

Next deadline

2026-07-01

Verifactu obligation for SMEs

02

Regulatory timeline

  1. E-reporting

    SII goes live

  2. Announced

    Crea y Crece law published

  3. B2B

    Verifactu obligation for SMEs

03

B2B requirements

B2B status

Phased — Expected 12–24 months after decree

ES · B2B
In scope
Domestic B2B between resident businesses.
Format requirements
UBL, CII, Facturae or EDIFACT (EN 16931 compliant).
Transmission model
Interoperable private platforms + AEAT public solution.
04

B2G requirements

B2G status

Mandatory — FACe / Facturae

ES · B2G
Public sector platforms
FACe (central) and regional points of entry.
Required formats
Facturae 3.2.2 signed with XAdES.
05

Mandatory invoice fields

Mandatory field requirements for Spain have not been curated from an official specification yet. We only publish field-level requirements once they are derived from the applicable national specification or validation artefacts.
06

Technical requirements

Accepted formats

Facturae 3.2.2UBL 2.1

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

FACeB2BPrivate platformsPeppol (planned)

APIs / portal

Pending curation

Digital signatures

Pending curation

Archiving format

Pending curation

Retention

Pending curation

07

VAT & tax calculation

VAT calculation reference for Spain is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.
08

E-reporting / CTC

SII near real-time VAT ledger reporting since 2017. Verifactu billing software rules.

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.

09

Authorities & official links

Authorities

Format publishers & specs

10

News & updates

2025-02-15·ES·Verifactu
GUIDANCE

Verifactu certified billing-software regulation published

Royal Decree confirms 1 July 2026 entry into force for SMEs and self-employed.

Effective 2026-07-01Source
11

Practical implementation notes

Implementation playbook for Spain will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.