Invoicing compliance in Spain
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Timeline
Current and upcoming regulation for Spain.E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Spain regarding e-invocing, e-reporting and fiscalization.
Existing systems enforced in Spain regarding e-invocing, e-reporting and fiscalization.
VERI*FACTU enforced for B2B Companies
B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.
B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.
| System | Description | Invopop Coverage |
|---|---|---|
| VERI*FACTU | XML-based format for B2G invoices used on the government’s FACe platform | Yes |
VERI*FACTU enforced for self-employed autónomos
Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.
Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.
NaTicket roll-out (estimate)
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous for TicketBAI and VERI*FACTU.
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous for TicketBAI and VERI*FACTU.
VAT in the Digital Age (ViDA)
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.