E-invoicing mandate — Spain
Alongside or instead of an invoicing obligation there is a reporting duty: turnover or transaction data go to the tax administration continuously or periodically. The invoice itself often remains free in form.
The stages over time
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1/15/2015
Spain · to public authorities in force unverified
Legal basis: Ley 25/2013 / FACe · Last reviewed: 10/26/2026 -
10/6/2027 · in 344 days
Spain · B2B, first stage next deadline
Businesses and self-employed persons issue B2B invoices in structured form and report invoice statuses to the tax administration. Anyone using a private platform additionally transmits a faithful copy of every invoice to the public solution. The deadlines run from the entry into force of the ministerial order on the public solution.
Threshold: more than € 8 million turnover in the previous year.
Legal basis: Real Decreto 238/2026 · Orden HAC/1028/2026 · Last reviewed: 10/26/2026 -
10/6/2028 · in 710 days
Spain · B2B, all others enacted
The turnover threshold falls away; the obligation applies to all businesses and self-employed persons.
Legal basis: Real Decreto 238/2026 · Orden HAC/1028/2026 · Last reviewed: 10/26/2026
Platforms and authorities
FACe · Verifactu · Facturae
What Invoiceflair can do — Spain
Create and validate: Facturae Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.