E-invoicing requirements in Spain

Explore the latest electronic invoicing, reporting and archival requirements.


Regulations

Electronic invoicing requirements

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

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Technical requirements

  • Platform - FACe

  • Format - Facturae v3.2.2

  • Archival period - Minimum 6 years

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B2G mandates

  • Receiving - All public bodies

  • Issuing - All suppliers of public bodies

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B2B mandates

  • E-invoicing mandate under "Crea y Crece" law (pending final approval and gazetting)

  • Expected 2027 (12 months after final regulations are approved and gazetted) – Applies to businesses with annual turnover > €8M

  • Expected 2028 (one year after initial phase) – Applies to all remaining businesses

  • Facturae will be replaced by UBL

E-invoicing requirements in Spain