Find Your Route
ES

Spain E-Invoicing Mandate

Mandatory

B2G mandatory — B2B mandatory via SII

Mandatory since: July 2015
Enforcement active: July 2017
Enforcement: Strict enforcement
Required formats: FacturaE, UBL 2.1
AI Summary

Spain has one of the most established e-invoicing systems in the EU, combining a B2G mandate since 2015 with the SII (Immediate Supply of Information) real-time VAT reporting system for all B2B transactions. The national format is Facturae, an XML-based standard maintained by the Ministry. Spain operates through the FACe portal for government invoices and the AEAT (Tax Agency) web services for SII reporting.

Grounded in official sources listed below. Not a substitute for legal or tax advice.

Quick Answers

01
02
03
04

Who Is Affected

  • All businesses registered for VAT in Spain
  • B2G suppliers

Invoice Types in Scope

B2GB2B

Transmission Routes

Businesses operating in Spain can transmit e-invoices through one or more of the following routes, depending on the recipient type and technical infrastructure.

Government Portal Route

Submit invoices via the official government e-invoicing portal directly.
Direct API / Government Portal Route

Transmit invoices directly via the country's government platform or API without a Peppol intermediary.

Common Mistakes to Avoid

  • Not registering for SII on time — the deadline for enrollment has passed
  • Incorrect invoice numbering sequence
  • Missing mandatory fields in Facturae XML

Implementation Checklist

  1. 01

    Register for SII (Suministro Inmediato de Información)

    Critical Legal

    SII is Spain's real-time VAT reporting system. All businesses with VAT registration must enroll. Source: Agencia Tributaria (AEAT) SII guidance.

  2. 02

    Issue invoices in Facturae 3.2 or 4.0 format

    Critical Technical

    Spain uses Facturae as its national format, with UBL 2.1 accepted in some contexts. Facturae 4.0 is the current version. Source: Ministerio de Hacienda y Función Pública.

  3. 03

    Submit via FACe portal or web services

    Critical Operational

    Government invoices must go through FACe portal. B2B SII submissions are done via AEAT web services. Source: FACe portal documentation.

  4. 04

    Comply with 4-year archive requirement

    Critical Legal

    All invoices must be archived for at least 4 years (6 years for tax purposes in some cases). Source: Spanish tax code (Ley General Tributaria).

Need a Provider Shortlist?

Tell us your ERP, countries of operation, and transaction volume. We'll match you with vetted providers familiar with Spain's requirements.

Request Provider Shortlist

Tell us about your requirements and get matched with vetted e-invoicing providers. We'll recommend options based on your country, ERP, and route preferences.

By submitting this form, you agree to receive a response to your inquiry. We do not sell or share your information. This service is provided as-is for informational purposes.

E-Invoice Standards for Spain

EN 16931 Regional

CEN (European Committee for Standardization)

7 countries
UBL 2.1 Universal

OASIS Open

3 countries

ERP Systems for Spain

SAP S/4HANA Enterprise

SAP SE

Native support Yes
Complexity high
6 countries
Odoo Open Source

Odoo S.A.

Native support Add-on required
Complexity medium
6 countries

Official Sources

All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.

  • FACe — Spanish E-Invoicing Portal Government
    Ministerio de Hacienda y Función Pública Last verified: 2026-05-01

    Government portal for B2G e-invoicing in Spain

  • AEAT — SII Information Tax Authority
    Agencia Tributaria (Spanish Tax Agency) Last verified: 2026-05-01

    Real-time VAT reporting (SII) and B2B mandate framework

Last reviewed: 2026-05-10