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E-Invoicing in Spain

What standard applies?​

Spain operates under two coexisting e-invoicing standards. For business-to-government (B2G) transactions, the mandatory format is Facturae 3.2.2, submitted through the national FACe portal. This requires XML documents digitally signed with XAdES-EPES signatures. For business-to-business (B2B) transactions, the new VeriFactu system—introduced under the Ley Crea y Crece (Law 18/2022)—mandates real-time invoice reporting to the Spanish Tax Agency (AEAT). B2B e-invoicing can use any structured format such as UBL, Facturae, or Factur-X, but must be sent via an accredited third-party operator.

Who is affected and when?​

The B2G e-invoicing obligation has been in force since 2015 under Law 25/2013, requiring all suppliers to public administrations to issue Facturae-compliant invoices via FACe. The new Crea y Crece Law significantly expands obligations to the private sector. Starting July 1, 2025, companies with annual turnover exceeding €8 million must issue and receive B2B e-invoices through VeriFactu. All other businesses will follow from January 1, 2026. The AEAT will maintain a centralized, real-time registry of all invoices, using cryptographic chaining (hashing) to ensure integrity and prevent fraud.

How Frihet helps​

Frihet ensures full compliance with both Spanish B2G and B2B e-invoicing mandates. Our platform supports Facturae 3.2.2 with XAdES signing for seamless integration with the FACe portal. For B2B compliance under the Crea y Crece Law, Frihet enables VeriFactu reporting through accredited operators and supports TicketBAI in regions like the Basque Country and Navarre. We provide automated invoice generation, validation, submission, and audit trail capabilities, ensuring real-time compliance with AEAT requirements. Link: see invoicing in Frihet

Format details​

The Facturae 3.2.2 standard uses XML schema with embedded XAdES-EPES digital signatures. Invoices must include three government administrative codes: managing body, processing unit, and accounting office—each corresponding to the recipient public entity. For VeriFactu, invoices are recorded in a centralized AEAT registry using a blockchain-like hash chain to guarantee immutability. Standard VAT rates in Spain are 21% (general), 10% (reduced), 4% (super-reduced), and 0% (exempt). All e-invoices must clearly state applicable VAT and tax base.

Government portal​

Official references​