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Key dates for e-invoicing in Spain

Spain is advancing toward a fully digital and compliant invoicing ecosystem. Here are the key milestones to stay ahead of.

Mandatory B2B e-invoicing

July 2017

Spain launches the SII (Immediate Supply of Information) VAT reporting system for large taxpayers.

E-reporting rollout

September 2022

The Crea y Crece Law is enacted, establishing mandatory B2B e-invoicing.

Royal Decree published

2025 - 2026

Final technical regulations and implementation timeline expected.

Following publication of the final regulations: 

Year 1 - Businesses with annual turnover above €8 million must comply. 

Year 2 - Mandatory B2B e-invoicing expands to all remaining businesses.

This mandate currently affects both e-invoicing and e-reporting

E-invoicing

E-invoicing

Mandatory

Mandatory for domestic B2B transactions

E-reporting

E-reporting

The Mandate

Who is in scope in Spain?

B2B

B2B

Mandatory
B2G

B2G

Mandatory
B2C

B2C

No mandate
Cross-border

Cross-border

VAT reporting obligations

Invoice formats

Supported formats in Spain

Invoices must comply with the Spanish e-invoicing mandate using one of the following approved formats.

Supported formats

Facturae

Supported formats

UBL 2.1

Supported formats

EN 16931 XML

Companies affected in

Spain

Companies

All businesses and self-employed professionals established in Spain

(for domestic B2B transactions)

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