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Spain

EuropeMandatory

Spain mandates B2G e-invoicing in FacturaE format and provides real-time VAT reporting through the SII (Suministro Inmediato de Información) system. B2B mandate starts in 2026.

Legal Framework

Legal Basis

Regulated under Ley 25/2013 (B2G e-invoice) and Ley Crea y Crece (B2B e-invoice).

Key Regulations

  • B2G mandate: Mandatory for public suppliers since January 15, 2015
  • SII system: Real-time VAT reporting for large taxpayers (2017)
  • Ley Crea y Crece: Legal basis for B2B e-invoice mandate
  • Managed by AEAT (Agencia Estatal de Administración Tributaria)

Technical Requirements

Technical Requirements

Format

  • FacturaE 3.2.2: Spanish national e-invoice XML format (B2G)
  • UBL/CII EN 16931: Planned format for B2B

Transmission

  • FACe: B2G central platform
  • SII: Electronic reporting of VAT ledgers within 4 days

Signing

  • XAdES electronic signature required (B2G)
  • Qualified electronic certificate

Document Types

  • FacturaE
  • SII VAT Reporting

Key Dates

2015-01-15

B2G e-invoice mandate

2017-07-01

SII mandatory reporting start

2026-07-01

B2B e-invoice mandate (planned)

Sample Documents

FacturaE Sample Invoice
FacturaE 3.2.2 XML

FACe compliant Spanish e-invoice sample

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TaxTen Service

TaxTen provides e-invoicing in FacturaE format and real-time VAT reporting by integrating with Spain's FACe platform and SII system.

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