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Spain

Electronic invoicing requirements and mandates in Spain

#E-Invoicing in Spain

Spain's 'Crea y Crece' law (Ley 18/2022) mandates B2B e-invoicing, developed by Royal Decree 238/2026. The ministerial order (Orden HAC/1028/2026) was published in the BOE on 5 October 2026 and entered into force on 6 October 2026. Businesses with turnover above EUR 8 million must issue, send and receive e-invoices from 6 October 2027; all other businesses and professionals from 6 October 2028.

Mandatory
B2G Status
Phased
B2B Status

#E-Invoicing Status

B2G and B2B electronic invoicing requirements

B2G (Business to Government)

Mandatory
Effective: January 15, 2015

Electronic invoicing requirements for transactions with government entities.

B2B (Business to Business)

Phased Rollout
Effective: October 6, 2027

Electronic invoicing requirements for transactions between private businesses.

#Platform & Formats

Official Platform

FACe (B2G) / AEAT public e-invoicing solution and private platforms (B2B)
Visit Official Portal

Supported Formats

FacturaEUBLEN 16931

Additional Notes

Invoice and payment status must also be reported (individuals from 6 October 2029). VERI*FACTU is a separate billing-software requirement (Royal Decree 1007/2023): corporate income tax filers must adapt their billing systems by 1 January 2027, all other taxpayers by 1 July 2027. On 5 October 2026 the Ministry of Finance announced it will postpone these VERI*FACTU obligations to October 2028, aligned with B2B e-invoicing for businesses with turnover up to EUR 8 million. The change is not yet published in the BOE, so the 2027 dates remain law until it is. FACe is the B2G hub.

Open Banking + E-Invoicing in Spain

Combining e-invoicing with Open Banking creates powerful automation opportunities. Open Banking APIs enable real-time bank transaction access for automated invoice reconciliation, while Payment Initiation Services (PIS) allow instant payments directly from e-invoices.

🔄
Auto-Reconciliation
Match bank transactions with e-invoices automatically
💸
Instant Payments
Pay invoices with one click via PIS
📊
Cash Flow Visibility
Combine invoice & bank data for forecasting
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