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Spain has one of the most mature e-invoicing systems in Europe, having made electronic invoicing mandatory for public sector transactions since 2015. To further combat VAT fraud and improve financial efficiency, the Spanish government has expanded e-invoicing requirements to private sector transactions, with full adoption expected by 2025.
Spain’s Facturae system is a government-backed platform that allows businesses and government suppliers to issue, validate, and store electronic invoices in compliance with EU standards.
Regulatory authority
The Spanish Tax Agency (Agencia Tributaria - AEAT) manages e-invoicing compliance and enforcement.
E-invoicing requirements
Since 2015, all public sector suppliers must issue electronic invoices through Facturae. The government has introduced a phased plan for mandatory B2B e-invoicing, with larger businesses required to comply by 2024 and full adoption expected by 2025.
Accepted invoice formats
Invoices must be issued in Facturae XML format.
Transmission channels
Invoices must be submitted via Facturae, Spain’s official government e-invoicing platform. Peppol can also be used for international transactions.
Digital signatures
Digital signatures are mandatory to ensure invoice security and authenticity.
Archiving requirements
Invoices must be stored for six years.
How B2B e-invoicing works in Spain
Businesses generate invoices in Facturae XML format and submit them through Facturae or private e-invoicing networks.
How B2G e-invoicing works in Spain
Invoices must be issued through Facturae, validated by public entities, and archived for six years.
