Spain

Regulations

E-invoicing requirements in Spain

Banqup Group has a compliant inbound and outbound solutionWe are following the B2B developments and already have a strategy in place so that we are compliant with future regulations

‍Technical requirements

• Platform - FACe

• Format – Facturae v3.2.2 (B2G) / UBL (B2B – future standard)

• Archival period - Minimum 6 years

‍B2G mandates

• Receiving - All public bodies

• Issuing - All suppliers of public bodies

‍B2B mandates

• E-invoicing under the Ley Crea y Crece (Royal Decree published in BOE-A-2026-7295). The draft Ministerial Order is expected to enter into force on 1 October 2026, defining the operation of the public invoicing platform

• Expected October 2027 (12 months after entry into force): mandatory B2B e-invoicing for businesses with annual turnover > €8M

• Expected October 2028 (24 months after entry into force): mandatory for all

• Facturae will be replaced by UBL (aligned with EU standard EN 16931)

E-reporting

• Near-real-time reporting continues via SII. VERI*FACTU will apply from 2027, with extended deadlines for companies and freelancers

• TicketBAI real-time reporting in Basque country