Explore the latest e-invoicing, reporting and archival requirements

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 mandate under the Ley Crea y Crece (Royal Decree published in the Official State Gazette – BOE-A-2026-7295)

  • 12 months after publication in the BOE – Applies to businesses with annual turnover > €8M

  • 24 months after publication in the BOE – Applies to all remaining businesses

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

Real-time-reporting

  • Near real-time reporting continues via the SII (Suministro Inmediato de Información), while VERI*FACTU requirements will apply from 2027 (with extended deadlines for companies and freelancers).

  • TicketBAI real-time reporting in Basque country

Articles about Spain

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compliance

regulations

vida

Spain B2B e-invoicing mandatory: Royal Decree approved

Spain has approved the Royal Decree under the Crea y Crece law, making B2B electronic invoicing mandatory for companies and professionals. Discover more.

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The OECD’s global playbook for real-time VAT reporting & why it matters now

The OECD has quietly released what may become the most influential tax digitalization guidance of the next decade. Its new report on Digital Continuous Transactional Reporting for VAT sets out how governments should transition to real-time reporting, without disrupting global trade, overwhelming businesses, or compromising data privacy.

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EU VAT gap report 2025: Key updates and findings

This article has been updated to reflect the European Commission’s most recent VAT gap report (2025 edition), which provides the latest analysis on the difference between VAT legally due and VAT actually collected for the year 2023. The report also introduces, for the first time, an assessment of the VAT policy gap, the revenue foregone due to reduced rates and exemptions, providing a more comprehensive understanding of total VAT losses across EU Member States.

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compliance

peppol

regulations

Beyond the basics: Understanding XRechnung, ZUGFeRD, and the “dialects” of European e-invoicing

European e-invoicing is built on a common standard, but implemented through multiple local and cross-border “dialects.” In this article, we go beyond EN 16931 to explain how formats like XRechnung, ZUGFeRD/Factur-X, and Peppol BIS actually work in practice and how to choose the right one depending on where you do business.

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vida

regulations

compliance

VAT in the Digital Age agreement reached - a milestone in the EU tax digitalisation

EU adopts VAT in the Digital Age (ViDA) reforms! E-invoicing, reporting changes start from 2025, aiming to reduce VAT fraud and improve compliance.

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compliance

regulations

peppol

The e-invoicing maze: Navigating global compliance models

The global electronic invoicing landscape is rapidly evolving, with countries aiming to reduce the national VAT gap. Read on to learn more about the various compliance models, advantages of automation, and strategies like the promising Decentralised CTC and Exchange (DCTCE) model.

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compliance

regulations

vida

VERI*FACTU vs. non-VERI*FACTU: Key differences for e-invoicing in Spain

Navigate the complexities of Spanish e-invoicing. Discover the crucial differences between VERI*FACTU and Non-VERI*FACTU platforms and how to stay compliant with AEAT requirements.

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compliance

regulations

vida

The latest tax compliance updates Q2 2024

As we move into the second quarter of 2024, it's time to take a look at the countries that are making further progress towards mandatory electronic invoicing processes.

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compliance

banqup

regulations

Hear from our country experts on France, Spain and Poland’s upcoming B2B mandates

Explore our round-table discussion and learn the opportunities and obstacles businesses in Poland, France, and Spain face as they prepare for their B2B mandates.

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compliance

regulations

vida

Which countries have announced electronic invoicing changes in 2023?

As part of our latest webinar “Embrace the future of e-invoicing compliance: A global perspective”, we explored the progress of electronic invoicing mandates throughout 2023.

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compliance

regulations

vida

Spain's electronic invoicing draft royal decree unveiled

A new decree is on the horizon that aims to revolutionise electronic invoicing and drive business growth in Spain.

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compliance

regulations

vida

Our take on 2023's global electronic invoicing changes

Discover our take on 2023's global e-invoicing changes. We discuss the impact on businesses and the influence of further changes throughout Europe.

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compliance

regulations

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Spain’s mandatory B2B electronic invoicing announcement

The Spanish government has recently announced a new mandate for business-to-business (B2B) electronic invoicing.

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compliance

peppol

regulations

What is Peppol?

Discover Peppol, what it means, where it's used, who can connect and the processes to take.

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banqup

announcements

Unifiedpost Group (now Banqup Group) enters Italian and Spanish markets

Unifiedpost Group (now Banqup Group) announces today two acquisitions in the Italian and Spanish markets and adds more than 85,000 SMEs to its one-stop-shop platform.

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