Spain
Europe
North America
Oceania
Spain
E-invoicing
Status
Live
Format
Facturae
Infrastructure
FACE
Model
Centralised
Scope & deadline
Mandatory for every company issuing invoices to public authorities
Status
Planned
Format
Facturae, CII, UBL, and EDIFACT
Infrastructure
Hybrid system: Public solution and private platforms
Model
DCTCE (Hybrid)
Scope & deadline
All national B2B invoices. Expected to enter in force in 2025
Status
Not required
Format
--
Infrastructure
--
Model
--
Scope & deadline
--
E-reporting
Status
Mandatory
Format
SII (XML)
Scope & deadline
Mandatory since 2017. Applies to large companies (turnover exceeding €6,010,121.04 in the previous year), VAT groups, and those registered in the REDEME (Monthly VAT Refund Register).
More info
Tax authority
Agencia Estatal de Administración Tributaria (AEAT)
Archiving period
6 years
E-signature
Optional
