E-invoicing in Spain: where you stand
Public administrations have demanded Facturae since 1 January 2015. Between companies, the mandate is law but its start date is not in force yet: the calendar runs one year for companies from EUR 8 million of revenue and two years for everyone else, counted from the technical regulation. Check which case is yours.
Your invoice
- 1 January 2015You Every public body must accept structured e-invoices in Facturae, delivered through the FACe entry point (Law 25/2013).
- 2022You Crea y Crece (Law 18/2022) makes e-invoicing mandatory between companies and professionals. The calendar is left to a technical regulation.
- No date in force yetYou Compliance will land one year after the technical regulation for companies at EUR 8 million of revenue or more, two years for everyone else. Until it does, there is no start date to meet.
FAQ
Questions about the Spanish rules
What format does the public sector demand?
Facturae: a structured XML invoice, usually signed electronically, delivered through the FACe general entry point. Every public body has had to accept it since 2015. Writing one happens right here in the browser, no account.
When does the B2B mandate start?
No date is in force. The law counts one year for companies with a turnover of EUR 8 million or more and two years for everyone else, from the technical regulation. Until a date takes effect, invoice as you and your customer agree.
Does the mandate cover invoicing consumers?
No. The Crea y Crece law targets invoicing between companies and professionals. Consumer invoicing stays outside it.
Does anything change for my billing software?
Separately from e-invoicing, the Verifactu software rules make certified invoicing systems mandatory from 1 January 2026 for companies not already in the SII system.
Is this test official?
No. The test summarizes the published rules, but it does not replace advice on your own situation.