Spain
ESSpain combines Facturae-based public-sector e-invoicing through FACe and other entry points, a phased B2B e-invoicing obligation with status reporting through private platforms and the AEAT’s public solution, and separate invoicing-software and VAT-reporting regimes (VERI*FACTU, SII, and TicketBAI in the Basque Country).
Guide reviewed .
Invoicing and electronic documents
FACe
The general entry point for invoices to the General State Administration. Most autonomous communities, over 8,000 local entities and 40 universities have also joined it. Suppliers submit through a web portal or web services.
Facturae 3.2 · Official source: Interoperable Europe · FACe, general entry point for General Administration e-invoices
Facturae
The national structured invoice format for invoices to public administrations, signed with an advanced electronic signature.
Facturae 3.2 XML with XAdES signature · Official source: BOE · Law 25/2013 on e-invoicing and the accounting register of invoices in the public sector (consolidated)
Public e-invoicing solution (Solución Pública de Facturación Electrónica)
The AEAT’s free platform for issuing and receiving B2B e-invoices and for reporting their status. It is the default channel when a recipient has not agreed to a private platform. It also acts as a repository; private platforms that do not use it must send it a faithful UBL copy of each invoice.
UBL copy; status messages · Official source: BOE · Royal Decree 238/2026 on mandatory e-invoicing between businesses and professionals
Private e-invoice exchange platforms
Certified providers that must interconnect with each other on request, transmit over AS2 or AS4, and convert between all admitted syntaxes. The royal decree’s preamble notes that Peppol BIS messages are valid because they use UBL and conform to EN 16931.
EN 16931 in UBL, CII, EDIFACT or Facturae · Official source: BOE · Royal Decree 238/2026 on mandatory e-invoicing between businesses and professionals
VERI*FACTU
The AEAT’s requirements for invoicing software. Invoices carry a QR code, and systems operating in VERI*FACTU mode send billing records to the AEAT. It governs invoicing software, not invoice exchange.
AEAT billing records · Official source: European Commission · eInvoicing in Spain
TicketBAI
The Basque provinces’ own invoicing-software system, similar to VERI*FACTU, applied in place of it to taxpayers under Basque foral rules.
TicketBAI invoice files sent to the provincial treasury · Official source: AEAT · VERI*FACTU FAQ, scope of application
Spain has several regimes, and each needs its own check. Invoices to public administrations go to the relevant entry point, usually FACe, in Facturae. B2B invoices fall under Royal Decree 238/2026 on the dates above. VERI*FACTU, TicketBAI and SII concern invoicing software and VAT records, not invoice exchange.
The decree’s articles do not name Peppol, but its preamble confirms that a Peppol BIS invoice is acceptable on a private platform because it is UBL and conforms to EN 16931. The platform must still meet the decree’s requirements: interconnection with other platforms, AS2 or AS4 transport, conversion between syntaxes, a UBL copy to the public solution, and status messages. See Royal Decree 238/2026.
Legal guide
B2G · public-sector invoices
Mandatory for listed entity typesUnder Law 25/2013, any supplier may e-invoice public administrations, and listed entity types must. Invoices go through the entry point of the State, the autonomous community or the local entity. The State’s entry point is FACe.
Official source: BOE · Law 25/2013 on e-invoicing and the accounting register of invoices in the public sector (consolidated)B2B · business invoices
Planned from 6 October 2027 (turnover above €8 million) and 6 October 2028 (others)Royal Decree 238/2026 applies when the buyer is a business or professional established in Spain. Simplified invoices are excluded, except qualified simplified invoices. Exchange runs through private platforms, the public solution or both. Invoices on private platforms need an advanced electronic signature.
Official source: BOE · Royal Decree 238/2026 on mandatory e-invoicing between businesses and professionalsInvoice and payment status reporting
Phased with the B2B obligationRecipients must tell the issuer of commercial acceptance or rejection and of full payment within four calendar days, excluding weekends and national holidays. They must also report full payment, with its date, to the public solution. For individuals and income-attribution entities this reporting starts on 6 October 2029.
Official source: AEAT · public e-invoicing solution and application dates (7 October 2026)Invoicing software · VERI*FACTU
Planned from 1 January 2027 and 1 July 2027Under Royal Decree-law 15/2025, corporate income tax payers must have compliant invoicing systems before 1 January 2027 and all other taxpayers before 1 July 2027.
Official source: AEAT · extension of the invoicing-software (VERI*FACTU) deadlineInvoicing software · territorial and subjective scope
Exclusions applySII taxpayers are outside the invoicing-software rules for their own invoices. So are taxpayers under Basque and Navarre foral direct-tax rules; the Basque provinces apply TicketBAI instead. Taxpayers domiciled in the Canary Islands, Ceuta and Melilla are included.
Official source: AEAT · VERI*FACTU FAQ, scope of applicationE-reporting · SII
Mandatory within its scopeBusinesses with annual turnover above €6 million, REDEME registrants and VAT groups must submit invoice records to the AEAT within four working days of issue.
Official source: European Commission · eInvoicing in SpainInvoicing software · TicketBAI (Gipuzkoa)
Mandatory since 1 June 2023TicketBAI became mandatory by sector from 1 July 2022 and has applied to all taxpayers with economic activities in Gipuzkoa since 1 June 2023.
Official source: Diputación Foral de Gipuzkoa · when TicketBAI appliesInvoicing software · Batuz (Bizkaia)
Phased in from 2024 to 2026Under Foral Regulation 8/2023, Batuz applied first to corporate taxpayers other than SMEs from 1 January 2024. Later groups followed until 1 January 2026.
Official source: Diputación Foral de Bizkaia · Batuz implementation calendar
Timeline
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Mandatory B2G e-invoicing
The e-invoicing obligation in Article 4 of Law 25/2013 takes effect.
Official source: BOE · Law 25/2013 on e-invoicing and the accounting register of invoices in the public sector (consolidated) -
B2B e-invoicing regulation published
Royal Decree 238/2026 implements the Crea y Crece law’s B2B e-invoicing requirement and enters into force on 20 April 2026, with application deferred.
Official source: BOE · Royal Decree 238/2026 on mandatory e-invoicing between businesses and professionals -
Public solution order in force
Order HAC/1028/2026 enters into force, starting the 12- and 24-month periods for the B2B obligation.
Official source: AEAT · public e-invoicing solution and application dates (7 October 2026) - Upcoming at review
VERI*FACTU for corporate taxpayers
Announced deadline for corporate income tax payers to use compliant invoicing systems.
Official source: AEAT · extension of the invoicing-software (VERI*FACTU) deadline - Upcoming at review
VERI*FACTU for other taxpayers
Announced deadline for all other taxpayers within the rules.
Official source: AEAT · extension of the invoicing-software (VERI*FACTU) deadline - Upcoming at review
B2B obligation for large businesses
Announced start for businesses and professionals with turnover above €8 million, including status reporting.
Official source: AEAT · public e-invoicing solution and application dates (7 October 2026) - Upcoming at review
B2B obligation for all other businesses
Announced start for all other businesses and professionals; legal entities at or below €8 million also report statuses.
Official source: AEAT · public e-invoicing solution and application dates (7 October 2026)
Peppol in Spain
- Directory participants
- 6,683
- Document families
- 11
Peppol Authority: OpenPeppol.
13 certified service providers based in Spain.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 5,792 participants
- ApplicationResponse4,493 participants
- 4,486 participants
- 1,211 participants
- CrossIndustryInvoice41 participants
- 21 participants
- 21 participants
- CrossDomainAcknowledgementAndResponse6 participants
- unknown5 participants
- 4 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
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| 2 | |
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| 7 | |
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| 11 | |
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| 3 | |
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| 66 | |
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| 92 | |
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| 72 | |
| 58 | |
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| 60 | |
| 43 | |
| 70 | |
| 114 | |
| 52 | |
| 106 | |
| 59 |
Registration dates in the current Directory snapshot.