Spain
Timeline
| 2015-01 | B2G e-invoicing (FacturaE) via FACe mandatory — suppliers to public bodies |
| 2026-01-01 | Verifactu certified invoicing-software requirements apply broadly — businesses using invoicing software |
| 2027-01-01 | Expected start of B2B e-invoicing for companies with turnover > €8M (pending final regulation) — large companies |
How to connect
- Register with a Peppol-certified Service Provider such as Verteco.
- Verify your company (NIF) and confirm identifier ownership.
- Your NIF is registered on the network and published to the SMP.
- Receive immediately; send from the portal, e-mail gateway or API.
Identifier schemes
9920 | Spanish NIF | 9920:ESA12345678 |
Supported formats
- FacturaE (B2G via FACe)
- Peppol BIS Billing 3.0 / EN 16931 (B2B exchange, cross-border)
Reporting & CTC model
hybrid
The B2B mandate foresees private exchange platforms alongside a public solution, with EN 16931-compliant formats and interoperability duties — Service Providers expect Peppol to serve as the practical interoperability backbone, as elsewhere in Europe.
Penalties
Crea y Crece foresees fines up to €10,000 for failing to offer or accept e-invoices; Verifactu non-compliance is sanctioned under the anti-fraud software rules.
Popular integrations
Frequently asked questions
When exactly does Spanish B2B e-invoicing become mandatory?
The clock starts with the publication of the implementing regulation — large companies one year after it, everyone else two years after. Current planning points to 2027; watch this page for updates.
What is Verifactu?
A separate set of rules requiring invoicing software to guarantee integrity and optionally report invoice records to the AEAT in real time. It applies regardless of the B2B exchange mandate.