Spain e-Invoicing Mandate 2027
Interoperability · Private platforms plus a free AEAT public invoicing solution
E-invoicing is mandatory in Spain for B2G transactions and legislated but not yet applicable for B2B. The Crea y Crece B2B mandate was fleshed out by Real Decreto 238/2026, but its clock only starts when a pending ministerial order takes effect, giving businesses above EUR 8 million turnover twelve months and everyone else twenty-four. The separate Verifactu billing-software regime applies from January 2027.
| Status | Announced |
|---|---|
| Legal basis | Ley 18/2022 de creación y crecimiento de empresas (Crea y Crece), article 12; Real Decreto 238/2026 of 25 March 2026 developing the B2B e-invoicing system (BOE, 31 March 2026); Ley 25/2013 for B2G e-invoicing; Ley 11/2021 and Real Decreto 1007/2023 (Reglamento Verifactu), amended by Real Decreto 254/2025 and deferred by Real Decreto-ley 15/2025 of 2 December 2025 |
| Phase-in | 6 phases, 2015 to 2027 |
| Scope | B2G: Mandatory · B2B: Voluntary · B2C: Not required |
| Format | Facturae, UBL, CII (UN/CEFACT), EDIFACT · EN 16931 |
| Platform | Private e-invoicing platforms that must interconnect, plus a free public invoicing solution operated by the AEAT · 4-corner interoperability with invoice and payment-status reporting to the AEAT public solution |
| Penalties | Using or holding billing software that does not meet the Verifactu requirements: a fixed fine of EUR 50,000 per financial year for users, under article 201 bis of the Ley General Tributaria |
Phase-in timeline
2015 to 2027- 2015B2G e-invoicing in Facturae format via the FACe portal becomes mandatory for suppliers to public administrationsinvoices above EUR 5,000; lower-value invoices may be accepted on paper
- 2022Ley 18/2022 (Crea y Crece) introduces the future obligation for all businesses and professionals to issue and receive B2B e-invoices
- 2025Billing software developers and vendors must offer Verifactu-compliant products meeting the anti-fraud requirementssoftware producers and distributors
- 2026Real Decreto 238/2026 is published in the BOE, setting out formats, interoperability duties, payment reporting and the phased timetable for the B2B mandateToday
- 2027Verifactu-compliant billing systems become mandatory for corporate income tax payerscompanies subject to Impuesto sobre Sociedades
- 2027Verifactu-compliant billing systems become mandatory for the self-employed and remaining taxpayersautónomos and other obliged taxpayers
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B voluntary
- B2C not required
- Non-residents: out of scope
- Facturae
- UBL
- CII (UN/CEFACT)
- EDIFACT
- EN 16931
- Private e-invoicing platforms that must interconnect, plus a free public invoicing solution operated by the AEAT
- Periodic reporting (not real-time)
- 6 years
- Digital signature: optional
- Storage: Any (with access)
- Using or holding billing software that does not meet the Verifactu requirements: a fixed fine of EUR 50,000 per financial year for users, under article 201 bis of the Ley General Tributaria
- Producing, marketing or supplying non-compliant billing software: a fixed fine of EUR 150,000 per financial year for each different type of system concerned, and EUR 1,000 for each system sold without the required certificate declaration, under article 201 bis LGT
- Failing to allow a customer to receive and access B2B e-invoices, once the Crea y Crece obligation applies, is an administrative infringement sanctioned with a warning or a fine of up to EUR 10,000 under Ley 18/2022
Full technical breakdown: Spain guide on e-Invoice.app
Is e-invoicing mandatory in Spain?
Not yet. The mandate has been announced but is not in force. E-invoicing in Spain is mandatory for B2G transactions. Non-resident businesses are outside the scope of the mandate.
What are the Spain e-invoicing deadlines?
The next Spain e-invoicing deadline is 1 January 2027: Verifactu-compliant billing systems become mandatory for corporate income tax payers (companies subject to Impuesto sobre Sociedades).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | B2G e-invoicing in Facturae format via the FACe portal becomes mandatory for suppliers to public administrations | invoices above EUR 5,000; lower-value invoices may be accepted on paper | |
B2B | Ley 18/2022 (Crea y Crece) introduces the future obligation for all businesses and professionals to issue and receive B2B e-invoices | None | |
B2B B2C | Billing software developers and vendors must offer Verifactu-compliant products meeting the anti-fraud requirements | software producers and distributors | |
B2B | Real Decreto 238/2026 is published in the BOE, setting out formats, interoperability duties, payment reporting and the phased timetable for the B2B mandate | None | |
Upcoming | B2B B2C | Verifactu-compliant billing systems become mandatory for corporate income tax payers | companies subject to Impuesto sobre Sociedades |
Upcoming | B2B B2C | Verifactu-compliant billing systems become mandatory for the self-employed and remaining taxpayers | autónomos and other obliged taxpayers |
What format and platform does Spain require?
Spain has not yet mandated a specific e-invoicing format or transmission platform. Technical requirements will be confirmed by the Agencia Estatal de Administración Tributaria (AEAT) as the regime is finalised. Invoices must be retained for 6 years. For format specifications and implementation detail, see the full Spain technical guide on e-Invoice.app.
What are the penalties in Spain?
- Using or holding billing software that does not meet the Verifactu requirements: a fixed fine of EUR 50,000 per financial year for users, under article 201 bis of the Ley General Tributaria
- Producing, marketing or supplying non-compliant billing software: a fixed fine of EUR 150,000 per financial year for each different type of system concerned, and EUR 1,000 for each system sold without the required certificate declaration, under article 201 bis LGT
- Failing to allow a customer to receive and access B2B e-invoices, once the Crea y Crece obligation applies, is an administrative infringement sanctioned with a warning or a fine of up to EUR 10,000 under Ley 18/2022
What changed recently?
- Real Decreto 238/2026 of 25 March 2026 was published in the BOE, finally developing the Crea y Crece B2B e-invoicing system with permitted formats, interoperability duties and payment-status reporting. The decree entered into force on 20 April 2026, but the phase-in of 12 and 24 months starts only when a further ministerial order takes effect.
- Real Decreto-ley 15/2025 of 2 December 2025 postponed the Verifactu obligation by a year, to 1 January 2027 for companies subject to corporate income tax and 1 July 2027 for the self-employed.
Need the full Spain compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Spain country guide on our partner site e-Invoice.app.
Spain e-invoicing guide on e-Invoice.appSpain e-invoicing: frequently asked questions
What is the difference between Verifactu and the Crea y Crece e-invoicing mandate?
They are two separate regimes that are often confused. Verifactu, based on Real Decreto 1007/2023, regulates how billing software creates invoice records: it requires tamper-evident chained records, a hash, a QR code and optional real-time submission to the AEAT, and it applies to invoices of every kind including B2C. Crea y Crece, developed by Real Decreto 238/2026, regulates how structured B2B invoices are exchanged between businesses and reported to the AEAT. Most B2B businesses will eventually need both.
Has Verifactu been postponed?
Yes, twice. Real Decreto-ley 15/2025 of 2 December 2025 moved the obligation for corporate income tax payers from 1 January 2026 to 1 January 2027, and for the self-employed and other taxpayers from 1 July 2026 to 1 July 2027. The deferral did not change the deadline for software developers, who have had to supply compliant products since 29 July 2025.
Will businesses have to report when they pay an invoice?
Yes. Real Decreto 238/2026 requires invoice recipients to communicate the effective payment date and related information to the public solution within four days of payment, excluding Saturdays, Sundays and national holidays, a measure aimed at tackling late payment. The precise payment-status message set, authentication methods and interoperability rules for private platforms are covered in the detailed Spain guide on e-Invoice.app.
More detailed questions? See the full Spain guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Real Decreto 238/2026, de 25 de marzo (BOE-A-2026-7295) (Boletin Oficial del Estado)
- Facturacion electronica obligatoria (noticia de 31 de marzo de 2026) (Agencia Tributaria (AEAT))
- Sistemas informaticos de facturacion y Verifactu: preguntas frecuentes (Agencia Tributaria (AEAT))
- Publicado en el BOE el RD sobre factura electronica obligatoria B2B (Iberley)
- Aplazamiento de la entrada en vigor del Verifactu hasta el 1 de enero de 2027 (Fiscal Impuestos (CEF))
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