## 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](/facturacion/facturas)

## 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
- **FACe (B2G e-invoicing)**: https://face.gob.es  
- **AEAT VeriFactu (B2B reporting)**: https://www.agenciatributaria.es  
- **TicketBAI (Basque Country)**: https://www.ticketbai.eus

## Official references
- Facturae standard: https://www.facturae.gob.es  
- FACe portal: https://face.gob.es  
- Crea y Crece Law (BOE-A-2022-14680): https://www.boe.es/buscar/act.php?id=BOE-A-2022-14680