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Spain E-Invoicing

Espaรฑa ยท UBL / Facturae

B2B: UpcomingB2G: MandatorySince October 2027

Spain has two parallel e-invoicing tracks: Verifactu, an anti-fraud invoice-software certification mandatory from 1 January 2027 (companies) / 1 July 2027 (self-employed), and the Crea y Crece B2B e-invoicing mandate, dated by Royal Decree 238/2026 at 1 October 2027 (turnover above โ‚ฌ8M) and 1 October 2028 (all other businesses).

Legal basis: Ley Crea y Crece (Royal Decree 238/2026) ยท Agencia Tributaria (AEAT) โ†—

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B2B e-invoicing becomes mandatory in Spain on 1 October 2027 โ€” 421 days away.

Start your compliance process now โ€” software setup and testing typically takes 2โ€“3 months.

View Regulations โ†’

Explore Spain E-Invoicing

Spain E-Invoicing Timeline

ConfirmedPast

B2G e-invoicing mandatory via FACe

Structured e-invoicing (Facturae format) becomes mandatory for suppliers to Spanish public administrations via the FACe platform, under Ley 25/2013.

Applies to: allSource โ†—
ConfirmedPast

Verifactu postponed by one year (Real Decreto-ley 15/2025)

The Spanish government postpones the mandatory Verifactu invoicing-software dates by exactly one year, moving them from 2026 to 2027, to allow more time for technical adaptation.

Applies to: allSource โ†—
ConfirmedPast

Royal Decree 238/2026 approved โ€” B2B mandate gets concrete dates

The Council of Ministers approves Royal Decree 238/2026, giving the Crea y Crece B2B e-invoicing mandate its first confirmed dates: October 2027 for large businesses, October 2028 for everyone else.

Applies to: allSource โ†—
Confirmed

Verifactu mandatory for companies (Corporate Income Tax taxpayers)

Invoicing software used by companies subject to Impuesto sobre Sociedades must be Verifactu-certified: tamper-evident hash chaining, QR codes, and near-real-time AEAT submission.

Applies to: all
Confirmed

Verifactu mandatory for the self-employed and other businesses

The self-employed (autรณnomos) and businesses not subject to Corporate Income Tax must also use Verifactu-certified invoicing software from this date.

Applies to: sme
Confirmed

B2B e-invoicing mandatory for large businesses (>โ‚ฌ8M turnover)

Structured B2B e-invoicing under the Crea y Crece law becomes mandatory for businesses with annual turnover above โ‚ฌ8 million, per Royal Decree 238/2026.

Applies to: large
Confirmed

B2B e-invoicing mandatory for all remaining businesses

All remaining VAT-registered businesses, SMEs, and freelancers must comply with the structured B2B e-invoicing mandate.

Applies to: all

Top E-Invoicing Software for Spain

View all โ†’
ProviderRatingPricingPeppol BISFree TrialBest For
H
Holdedโœ“ Verified
โ˜…โ˜…โ˜…โ˜…โ˜†4.3โ‚ฌ29/moโ€”โœ“
freelancersmbmidmarket
Try Free โ†’
F
FacturaDirectaโœ“ Verified
โ˜…โ˜…โ˜…โ˜…โ˜†4.2โ‚ฌ10/moFree tierโ€”โœ“
freelancersmb
Try Free โ†’
โ˜…โ˜…โ˜…โ˜…โ˜†4.2โ‚ฌ99/moโœ“โ€”
midmarketenterprise
Get Demo โ†’
C
Contasimpleโœ“ Verified
โ˜…โ˜…โ˜…โ˜…โ˜†4.0โ‚ฌ10.95/moFree tierโ€”โœ“
freelancersmb
Start Free โ†’
โ˜…โ˜…โ˜…ยฝโ˜†3.9โ‚ฌ18/moโœ“โœ“
smbmidmarketenterprise
Get Demo โ†’

Comparison data last verified: August 2026. Some links are affiliate links โ€” see our editorial policy.

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