Electronic invoicing in Spain: everything you need to know about regulations and compliance

Legal requirements for electronic invoicing in Spain

The reform of electronic invoicing in Spain is part of a drive to improve the quality of service. European harmonization and modernisation administrative .

Through the law Create and Grow The Spanish government is gradually imposing paperless invoicing for businesses.

A gradual reform of electronic invoicing

Spain introduces electronic invoicing mandatory for all B2B and B2G companies with the adoption of the Create and Grow published in the Spanish Official Journal (BOE) September 29, 2022 .

This reform has several objectives:

• Reducing VAT fraud estimated at 35 billion euros per year in the European Union, according to the European Commission.

• Facilitating tax audits by imposing a standardized format for all transactions.

• Speed up payment processing by limiting disputes and errors linked to paper or PDF invoices.

Companies concerned and implementation schedule

The introduction of electronic invoicing in Spain follows a progressive timetable depending on the size of the company:

Companies that do not have no tax presence in Spain are not affected by this obligation, unless new directives are adopted.

Exceptions to electronic invoicing

Certain companies and transactions are temporarily excluded from the scheme:

• Micro-businesses at simplified tax regime could benefit from a deferral (to be confirmed in forthcoming legislation).

• B2C transactions are not yet concerned by this reform, but their integration could be envisaged in the medium term.

• Certain regulated professions may be exempted, subject to validation by the Tax Agency .

How electronic invoicing works in Spain

To ensure total transparency of exchanges Spain imposes a standardized format and official platforms for issuing and receiving electronic invoices.

Mandatory electronic invoice format

Spain requires the use of format Facturae , a standard XML developed by Tax Agency . This structured format ensures :

• Automatic invoice integration in accounting software.

• Rapid control by the tax authorities .

• Compatibility with European electronic invoicing systems .

The role of the FACe (Factura Electrónica) network

The Spanish government has set up FACe a platform dedicated to electronic invoice management.

• For the public sector (B2G) all companies must send their invoices via FACe.

• For the private sector (B2B) A similar system is currently being developed for the centralized transmission of invoices between companies.

FACe guarantees transaction traceability and enables tax authorities to carry out real-time controls .

Mandatory information on an electronic invoice in Spain

To be valid, an electronic invoice in Spain must contain the following information precise, standardized information .

This information makes it possible to tax compliance to avoid rejection by the authorities, and to guarantee transaction traceability .

Essential information

Each electronic invoice must include the following information:

• Sender and recipient information :

  • Name or company name

  • Tax identification number (TIN)

  • Full address

• Transaction-specific information :

  • The unique invoice number assigned chronologically

  • Invoice issue date

  • The amount excluding VAT, the applicable VAT rate and the amount including VAT

  • A detailed description of the products or services supplied

• Authentication and security :

  • The electronic signature to guarantee integrity and authenticity of the document

  • The unique transaction code awarded by the government platform

Specific requirements for B2G and B2B

Obligations differ depending on whether the invoice is issued to a public organization (B2G) or private company (B2B) .

• For the public sector (B2G) :

  • All invoices must be transmitted via FACe .

  • A unique identifier is generated for each transaction to ensure tracking.

• For the private sector (B2B) :

  • Companies must use an electronic invoicing platform compliant with tax authorities' requirements.

  • Integration with accounting software is essential to automate invoice transmission and management.

Spain has thus aligned itself with European regulations, making it easier to interoperability between different billing systems within the EU.

Electronic invoicing for foreign companies in Spain

Non-resident companies should check whether they are affected by Spain's e-invoicing obligation.

Regulations distinguish between companies with a permanent establishment in Spain and those operating internationally with no local presence.

Who is affected among non-Spanish companies?

Obligations vary according to company structure:

• Companies with a permanent establishment in Spain

  • Electronic invoicing obligation on a par with Spanish companies.

  • Using the format Facturae and transmission via the FACe platform (B2G) or future B2B platforms.

• Foreign companies with no establishment in Spain

  • If they invoice a Spanish company, they are not concerned by mandatory electronic invoicing.

  • However, they must ensure that they comply with tax obligations relating to intra-Community VAT.

VAT and e-reporting obligations

Some operations require additional tax declarations, particularly for intra-EU transactions.

• the TVA declaration via the SII (Immediate Supply of Information)

  • For large companies (sales > €6M) : reporting en near-real time transactions.

  • For other companies monthly or quarterly declaration, depending on the tax system.

• Transactions forwarded to Spanish tax authorities

  • Spain imposes tighter controls on transactions B2B cross-border .

  • Spanish companies must declare their dealings with foreign customers even if they are not subject to electronic invoicing.

Foreign companies therefore need to be well prepared tax implications and reporting obligations before operating in Spain.

Penalties for non-compliance with electronic invoicing

Failure to comply with Spain's e-invoicing obligations can result in financial and administrative penalties.

The Spanish tax authorities apply penalties proportionate to the seriousness of the offence.

Fines and penalties

Companies that fail to comply with the regulations are liable to penalties of up to 10 000 € depending on the nature of the offence :

• No electronic invoicing even though it is compulsory:

  • Fine of up to 10 000 € .

• Non-transmission of invoices via FACe or the future B2B system :

  • Penalties calculated on the amount of invoices concerned .

• Incorrect data or invoice not in Facturae format :

  • Proportional fine of up to 1% of invoice amount .

Risks for businesses

Beyond financial penalties, not complying with electronic invoicing obligations can have serious consequences for companies:

• Rejection of non-compliant invoices which prevents VAT recovery.

• Blocking payments by Spanish customers in the event of an invalid invoice.

• Additional risk of tax audits for companies not complying with the new rules.

Compliance is therefore essential to avoid these sanctions and ensure the smooth flow of commercial transactions in Spain.

How do I comply with Spanish regulations?

To avoid penalties and ensure the validity of transactions, companies must implement solutions adapted to electronic invoicing in Spain.

This involves the use of compatible software, integration with official platforms and ongoing regulatory monitoring.

Choosing Facturae-compatible software

Spain requires the use of format Facturae a standardized XML file. To comply with this standard, it is essential to :

• Use certified billing software able to generate invoices in Facturae 3.2.x the version currently required by the tax authorities.

• Check compatibility with the Agencia Tributaria and official platforms such as FACe for transactions with the public sector.

• Ensure that the software incorporates a electronic signature to guarantee the authenticity and integrity of invoices.

Connect to official platforms

Companies must send their invoices via the official channels set up by the Spanish government:

• FACe A mandatory platform for transactions with the public sector.

• Future B2B network Electronic invoicing: under development to centralize electronic invoicing between private companies.

To ensure compliance, we recommend :

• Check if its ERP or accounting software enables integration with these platforms.

• Perform transmission tests to ensure that invoices are accepted by the system.

Anticipating future changes in legislation

The regulatory framework for electronic invoicing in Spain is still evolving. To avoid any unpleasant surprises, we advise you to :

• Watch for Agencia Tributaria announcements and the Spanish government concerning the obligation of B2B electronic invoicing.

• Keep up to date Facturae format updates and new technical requirements.

• Set up a regulatory watch or work with a Spanish tax expert to anticipate changes.

With these best practices, companies can ensure a smooth transition to electronic invoicing and avoid administrative complications.

Heropay helps you with electronic invoicing in Spain

Electronic invoicing is becoming an unavoidable requirement for all companies operating in Spain, with key deadlines as early as 2025 for large companies and 2026 for SMEs.

To meet these new obligations, Heropay offers you a simple, progressive solution that is 100% compliant with Spanish tax regulations.

Here's how Hero takes you step by step:

• From June 2025 you can issue electronic invoices in Facturae format directly from your Heropay account with ease. Our solution will integrate electronic signature mandatory and will comply with the XML standard imposed by the Agencia Tributaria.

• From summer 2025 you can also receive and pay your electronic invoices while ensuring their traceability via official platforms such as FACe for the public sector, or the future Spanish B2B network.

• From September 2025 go to our financing solutions on your Spanish B2B receivables to improve your cash flow, without waiting for payment deadlines.

• Late 2025 Heropay will be connected to a PDP partner to guarantee the transmission of your invoices to the Spanish tax authorities and the future centralized B2B network.

• And in 2026 , Heropay will become PDP allowing you to centralize the issuing, receiving and financing of your electronic invoices in Spain and abroad.