E-invoicing in
Spain

On this page you will learn more on e-invoicing in Spain. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • 2015: All invoices sent to the public sector entities must be submitted electronically, should have a structured format (Facturae V3.2.X) and should be signed with an electronic signature based on a qualified certificate. 
  • 2018: Business relationships between contractors and subcontractors with public administrations are required to use electronic invoices through the FACeB2B platform.
  • April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).

Upcoming deadlines:

  • January 2024: All businesses and self-employed individuals registered in Spain will be required to use e-invoicing for their B2B, B2G and intrastate transactions.

Format

Facturae

Mandatory to send?

  • B2G: Yes (for invoices higher than EUR 5 000)
  • B2B: No

Network

FACe, FACeB2B, TicketBAI (in progress)

Mandatory to Receive?

  • B2G: Yes
  • B2B: No

(Tax) Authority

Agencia Tributaria

eSignature

Required (for B2G)

CTC Model

n/a

Supported by Storecove

Yes