🇪🇸 E-invoicing mandate
E-invoicing in Spain: deadlines and requirements
Every national e-invoicing milestone for Spain, with the required format and the official source — checked on 28 Oct 2026.
Next deadline · 1 Jan 2027
VERI*FACTU invoicing software — corporate taxpayers
—days
Timeline
1 Jan 2027Confirmed
VERI*FACTU invoicing software — corporate taxpayers
—
days to go
Corporate-income-tax taxpayers must use compliant invoicing software (not a structured e-invoice exchange).
Format: Compliant billing software (SIF)
Source: Agencia Tributaria1 Jul 2027Confirmed
VERI*FACTU invoicing software — all other taxpayers
—
days to go
Self-employed and other in-scope taxpayers must use compliant invoicing software.
Format: Compliant billing software (SIF)
Source: Agencia Tributaria6 Oct 2027Confirmed
B2B e-invoicing — turnover above €8m
—
days to go
Businesses with previous-year turnover above €8 million issue structured e-invoices and report payment status.
Format: UBL, CII, EDIFACT or Facturae
Source: Agencia Tributaria6 Oct 2028Confirmed
B2B e-invoicing — all other businesses
—
days to go
Remaining businesses and professionals issue structured e-invoices.
Format: UBL, CII, EDIFACT or Facturae
Source: Agencia Tributaria
Frequently asked questions
- When does e-invoicing become mandatory in Spain?
- Next: VERI*FACTU invoicing software — corporate taxpayers on 2027-01-01.
- Which e-invoice format is required in Spain?
- Compliant billing software (SIF); UBL, CII, EDIFACT or Facturae.