Spain is introducing mandatory B2B e-invoicing as part of its Ley Crea y Crece(Law 18/2022) initiative to digitize business transactions, improve payment transparency, and reduce late payments. The framework is supported by Royal Decree 238/2026, which establishes the legal and technical foundation for structured B2B invoice exchange.

At the same time, Spain is rolling out VeriFactu, a separate invoicing software compliance initiative focused on invoice integrity, traceability, and tax reporting. These are two distinct but complementary requirements that many businesses will need to address simultaneously.

Topic	What Does the Spanish E-Invoicing Mandate Mean?
Status	Mandatory B2B e-invoicing is being introduced in phases starting October 2027.
Who is affected?	Spanish businesses and self-employed professionals exchanging domestic B2B invoices.
Model	Hybrid model combining private e-invoicing platforms and a public AEAT platform (SPFE).
Formats	Facturae, UBL, CII, and EDIFACT, compliant with EN 16931.
B2G	Mandatory since 2015 through the FACe platform using Facturae.
B2B	Mandatory from October 2027 for businesses with turnover above €8 million and October 2028 for all others.
B2C	Currently outside the scope of the B2B mandate.
Payment Status Reporting	Spain requires invoice lifecycle reporting, including acceptance, rejection, and payment status.
VeriFactu	Separate invoicing software compliance requirement effective from 2027.

What is Mandatory in Spain Today?

Spain already has mandatory electronic invoicing for B2G transactions. Since January 2015, suppliers to Spanish public administrations must submit invoices through the FACe platform using the Facturae XML format.

The upcoming reform extends structured electronic invoicing to domestic B2B transactions.

Understanding Spain's Two Digital Invoicing Initiatives

One of the biggest sources of confusion in Spain is that businesses often hear about two different projects.

VeriFactu regulates the invoicing system itself, not how invoices are exchanged between businesses.

Spain's Hybrid E-Invoicing Model

Unlike countries that rely solely on Peppol or a centralized tax platform, Spain is implementing a hybrid model.

Businesses will be able to exchange invoices through:

Private Platforms

Certified service providers and commercial invoicing networks.

Public Platform (SPFE)

The Solución Pública de Facturación Electrónica (SPFE) operated by AEAT. This public platform will act as a universal repository and interoperability layer.

The model is designed to ensure interoperability between private operators and the public solution.

Invoice Formats in Spain

Spain supports several structured formats aligned with EN 16931, including:

Spain's Rollout Timeline

B2G E-Invoicing

Mandatory since 15 January 2015 through FACe.

1 January 2027

VeriFactu becomes mandatory for corporate taxpayers.

1 July 2027

VeriFactu becomes mandatory for self-employed individuals and most remaining taxpayers.

1 October 2027

Mandatory B2B e-invoicing begins for businesses with annual turnover above €8 million.

1 October 2028

Mandatory B2B e-invoicing extends to all remaining businesses and self-employed professionals.

Unique Feature: Invoice Status Reporting

Spain goes beyond invoice exchange by requiring visibility into the invoice lifecycle.

Businesses will be required to report status events such as:

• Invoice receipt
• Invoice acceptance
• Invoice rejection
• Payment notification

The objective is to improve payment transparency and combat late payment practices.

Who Must Comply?

The mandate applies to domestic B2B transactions between businesses and professionals established in Spain.

Generally excluded:

• B2C transactions
• Certain simplified invoices
• Certain cross-border transactions
• Cases where no invoice obligation exists

Practical Checklist for Businesses

1. Map all Spanish B2B, B2G, and international invoice flows.
2. Assess support for Facturae, UBL, CII, and EDIFACT.
3. Evaluate whether to use the SPFE platform, a private provider, or both.
4. Prepare for invoice lifecycle and payment status reporting.
5. Review ERP, finance, procurement, and AP/AR workflows.
6. Assess VeriFactu readiness and invoicing software compliance.
7. Review archiving and audit requirements.
8. Test invoice exchange with customers and suppliers before go-live.

How Descartes Supports E-Invoicing in Spain

Descartes helps organizations manage both current and future Spanish compliance requirements through a single integrated platform.

Our solution provides:

• Support for Facturae, UBL, CII, EDIFACT, and EDI formats
• Connectivity with customers, suppliers, and invoicing platforms
• ERP integration for automated invoice processing
• Support for B2G and B2B invoice exchange
• Invoice lifecycle tracking and status management
• Scalability for VeriFactu and future reporting requirements
• Multi-country support for European and global compliance

With Descartes, businesses can prepare for Spain's evolving digital invoicing requirements while reducing manual effort, improving visibility, and supporting broader automation initiatives.

Related Content