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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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← All mandates
ES
EU · Interoperable (public + private)
Two parallel tracks: Veri*Factu certified-software rules in 2027, plus a B2B e-invoicing mandate awaiting its final implementing regulation.
Within 12 months
Applies to
B2B
January 1, 2027
Next phase deadline
Veri*Factu from 1 Jan 2027
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
37
1
Is your business established in Spain (registered office, branch or fixed establishment)?
Next question
38
Verdict
73
74
2
How large is your Spain business?
75
76
Caution
Spain: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Spain's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Spain
With no establishment and no registration or trade in Spain, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Spain.
In scope
In scope — Spain first wave (from 1 January 2027)
As a larger established business (a company (not self-employed)), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.
In scope — Spain later phase (from 1 July 2027)
Your issuing obligation begins 1 July 2027, but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Start over
A single date hides the rollout. Here's the full sequence.
1 July 2027
Veri*Factu — self-employed
The certified-software obligation extends to self-employed taxpayers (autónomos).
Future
To be confirmed
B2B e-invoicing mandate
The separate Crea y Crece B2B e-invoicing mandate begins once its implementing royal decree is published; large firms ~1 year after, others ~2.
1 January 2027
Veri*Factu — corporates
Companies must use certified, tamper-evident billing software (Veri*Factu) that records and can report each invoice.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Interoperable (public + private)
Formats
Facturae, UBL, EDI
Region
EU
STATUS
Scope
Two tracks: Veri*Factu certified-software rules from 1 Jan 2027 (corporates) and 1 Jul 2027 (self-employed), plus a separate B2B e-invoicing mandate under the Crea y Crece law.
Up to €50,000 per financial year for using non-compliant billing software under the Veri*Factu / anti-fraud rules.
News, guides and rulings tagged for this country.
Alertas
December 11, 2025
Perspectivas generales
September 18, 2025
October 11, 2024
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