As a business owner, you’re likely juggling countless responsibilities, so the last thing you need is another complex regulation to manage. However, if you work with companies in Spain, it’s crucial to understand the new e-invoicing rules. Here’s a breakdown of what’s happening and what it means for you.

Spain is introducing a mandatory system requiring businesses to issue, send, and receive invoices electronically. This system will incorporate private e-invoicing platforms and a public solution managed by the Spanish Tax Authority (AEAT). Part of the "Crea y Crece" Law 18/2022, this initiative aims to improve business efficiency, reduce administrative costs, and combat tax fraud.

Timeline:

2027: Large businesses with a turnover exceeding €8 million must comply with mandatory B2B e-invoicing in Spain.

2028: Mandatory B2B e-invoicing extends to all businesses in Spain.

Why Should You Care? The new regulations will impact all businesses in Spain. Here are the main challenges:

Legal Compliance: Non-compliance could result in administrative penalties, including fines of up to €10,000.

Costs: While there are initial implementation costs, long-term savings are possible through automation.

Operational Continuity: Updating current invoicing systems will be essential. This includes new software, staff training, and ensuring compatibility with your Spanish partners’ systems.

Competitive Advantage: Early adoption can streamline operations, boost efficiency, and even unlock new revenue streams.

QR Codes: Invoices will require a QR code for digital tracking.

This initiative aligns with the EU’s ViDA plan for European e-invoice exchange and reporting, which takes effect by July 2030.

 

 

2027: Large businesses mandatory B2B e-invoicing

Verifactu, Spain-certified electronic invoice software, will become mandatory from 1 January 2026. During the first 12 months following the Royal Decree's implementation, companies will be required to issue e-invoices with an accompanying PDF document to ensure legibility for businesses not yet obligated to receive e-invoices. These regulations will apply to all large businesses in Spain with an annual turnover of €8 million or more.

Approved Invoice Formats Will Be:

Facturae

CII

UBL

EDIFACT

You will need to use software that supports these formats.

 

 

2028: All businesses mandatory B2B e-invoicing

The regulations are the same as those outlined in the 2027 mandate, with the only difference being that all companies in Spain, regardless of size, are now required to issue e-invoices electronically. The date is not yet completely fixed. However, this regulation will come into effect 24 months after the publication of the final regulations, maintaining the one-year difference with the 2027 regulation.

 

 

What Do You Need to Do?

Here are some actionable steps for your business:

Assess Your Current Systems: Evaluate your existing invoicing and accounting systems to determine if they are prepared for the changes.

Select a Certified Platform: Choose an invoicing provider that supports the regulations of all the countries your business operates in, while meeting your overall business needs. Opt for a certified and trusted supplier like Space Invoices.

Train Your Staff: Ensure your employees are familiar with the new processes and requirements.

Stay Informed: Keep track of regulatory updates, as changes can occur.

 

 

Present Regulations

Currently, only B2G transactions are mandated to use e-invoicing in Spain. However, B2B and B2C e-invoicing remain voluntary, allowing businesses time to adapt and prepare for the upcoming mandates.

Click here for a complete Invoicing Guide for Spain.

 

 

Looking For Compliant Spanish E-invoicing Supplier?

With Space Invoices, you can rely on a single API for global invoicing compliance, including both current and future Spanish regulations. Our API simplifies e-invoicing processes, saving you time, cutting costs, and eliminating manual errors. Instead of spending valuable time on invoicing, let us handle it for you—while giving you the opportunity to earn invoicing revenue.

For more details on our API and compliance capabilities, click here or contact us.

 

This guide is for informational purposes only, as regulations and timelines can change frequently. While we strive to monitor updates and maintain the accuracy of our content, we recommend consulting with a tax professional or e-invoicing specialist for the most reliable and personalized advice. This content was last updated on January 17, 2025.

Additional reading:

• 2030 Intra Community E-invoicing Mandatory EU ViDA
• 3 Best White-Label Invoicing APIs for B2B SaaS, Fintech, and Neobank Platforms
• Ask Your Developer: Key Insights for the Build vs Buy Debate in Invoicing API