Spain E-Invoicing
España · UBL / Facturae
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 €8M) and 1 October 2028 (all other businesses).
Legal basis: Ley Crea y Crece (Royal Decree 238/2026) · Agencia Tributaria (AEAT) ↗
B2B e-invoicing becomes mandatory in Spain on 1 October 2027 — 379 days away.
Start your compliance process now — software setup and testing typically takes 2–3 months.
Explore Spain E-Invoicing
Spain E-Invoicing Timeline
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.
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.
Royal Decree 238/2026 approved — 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.
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.
Verifactu mandatory for the self-employed and other businesses
The self-employed (autónomos) and businesses not subject to Corporate Income Tax must also use Verifactu-certified invoicing software from this date.
B2B e-invoicing mandatory for large businesses (>€8M turnover)
Structured B2B e-invoicing under the Crea y Crece law becomes mandatory for businesses with annual turnover above €8 million, per Royal Decree 238/2026.
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.
Top E-Invoicing Software for Spain
View all →| Provider | Rating | Pricing | Peppol BIS | Free Trial | Best For | |
|---|---|---|---|---|---|---|
H Holded✓ Verified | ★★★★☆4.3 | €29/mo | — | ✓ | freelancersmbmidmarket | Try Free → |
F FacturaDirecta✓ Verified | ★★★★☆4.2 | €10/moFree tier | — | ✓ | freelancersmb | Try Free → |
| ★★★★☆4.2 | €99/mo | ✓ | — | midmarketenterprise | Get Demo → | |
C Contasimple✓ Verified | ★★★★☆4.0 | €10.95/moFree tier | — | ✓ | freelancersmb | Start Free → |
S Sage 50 / Sage Business Cloud✓ Verified | ★★★½☆3.9 | €18/mo | ✓ | ✓ | smbmidmarketenterprise | Get Demo → |
Comparison data last verified: September 2026. Some links are affiliate links — see our editorial policy.
Latest Articles
Spain's SPFE Explained: UBL 2.5, Sender-Side Validation, and the Hybrid Model
How Spain's public e-invoicing platform (SPFE) actually works: UBL 2.5 format, XSD/Schematron sender-side validation, and the hybrid public/private routing model.
SII vs Verifactu in Spain: Which E-Invoicing Compliance System Applies to You?
SII and Verifactu are not the same Spanish tax obligation. Here's who must use SII, who must use Verifactu, and why large SII-registered businesses are exempt from Verifactu.
Verifactu for Autónomos: What Changes for Freelancers in Spain from 2027
How Spain's Verifactu rules apply to autónomos and freelancers from July 2027 — who's exempt under módulos, what direct estimation filers must do, and how to prepare.
Spain E-Invoicing Updates 2026: Verifactu Postponement, Royal Decree 238/2026, and What's Next
The latest Spain e-invoicing regulatory changes: the Verifactu postponement to 2027, Royal Decree 238/2026's B2B timeline, the Ministerial Order consultation, and what to watch next.
E-Invoicing in Spain 2027-2028: Complete Guide to Verifactu and the Crea y Crece B2B Mandate
Spain e-invoicing explained: the live FACe B2G mandate, Verifactu's postponed 2027 deadlines, and the Crea y Crece B2B mandate dated by Royal Decree 238/2026 at October 2027/2028.
Best E-Invoicing Software for Spain in 2027
Compare Verifactu-certified invoicing software for Spanish businesses and freelancers — Holded, FacturaDirecta, and Contasimple — ahead of the 2027 Verifactu and B2B mandate deadlines.