Spain imposes 2 separate filing obligations under e-invoicing. The earliest is Veri*Factu, due 1 January 2026 (corporate income tax payers); 1 July 2026 (others). Checked against the authority on 4 October 2026.
Two unrelated regimes. Veri*Factu is live but excludes SII filers — which is most large groups. The B2B mandate is law with no start date.
Spain also has obligations under Pillar Two. See the Pillar Two page →
None stated for Veri*Factu
AEAT states plainly that no prior registration is required. Compliance rests on a declaración responsable from the software producer, not the taxpayer, and no third-party certification is needed. For the B2B mandate, a group must choose a private platform or the public solution, which AEAT commits to making available at least two months before the obligation applies.
| Charge | Local name | In force from |
|---|---|---|
| Billing records | Veri*Factu / sistemas informáticos de facturación | 1 January 2026 for corporate income tax payers; 1 July 2026 for others — but SII filers are excluded |
| B2B e-invoicing | Facturación electrónica obligatoria (Crea y Crece) | Not yet applicable — awaits a ministerial order |
Also: sistemas informáticos de facturación · RRSIF
Invoicing software must produce standardised, tamper-evident billing records with a QR code on each invoice.
Also: Crea y Crece
Mandatory structured B2B e-invoicing with four-business-day payment-status reporting.
Veri*Factu breaches sit in art. 201 bis LGT as grave infringements. Amounts could not be read from the primary text. RD 238/2026 itself contains no sanctions provisions.
2 separate obligations: Veri*Factu; Facturación electrónica B2B.
1 January 2026 (corporate income tax payers); 1 July 2026 (others). Filed by: Spanish invoicing obligations under Ley 37/1992 — but SII filers are expressly excluded by art. 3.3 RD 1007/2023, which exempts most large groups.. Channel: Records transmitted continuously to AEAT, or retained under integrity and traceability requirements.
Not yet running — Real Decreto 238/2026 is in force but application awaits a ministerial order not yet published. Filed by: Businesses above EUR 8m turnover 12 months after the enabling order; all others at 24 months. Channel: Public solution or an interconnected private platform; EN 16931 in CII, UBL, EDIFACT or Facturae.
None stated for Veri*Factu. AEAT states plainly that no prior registration is required. Compliance rests on a declaración responsable from the software producer, not the taxpayer, and no third-party certification is needed. For the B2B mandate, a group must choose a private platform or the public solution, which AEAT commits to making available at least two months before the obligation applies.
Veri*Factu breaches sit in art. 201 bis LGT as grave infringements. Amounts could not be read from the primary text. RD 238/2026 itself contains no sanctions provisions.
Every row on this page was checked against the authority's own published page on 4 October 2026. Verified against AEAT and the BOE. Penalty amounts under art. 201 bis LGT could not be read and are not stated.
Saurabh Satija, “Spain e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-spain, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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