E-Invoicing in Spain
Spain runs a dual system: B2G e-invoicing via FACe in Facturae format, and SII real-time tax reporting for large taxpayers (>€6M). VeriFactu, a new invoice integrity system, becomes mandatory in 2027. The B2B e-invoicing mandate under the Crea y Crece law is still pending final ministerial order — don't build for a date that hasn't been set yet.
Mandate Status
| Phase | Status | Scope |
|---|---|---|
| B2G | Live (Jan 2015) | All public administration suppliers |
| SII reporting | Live (Jul 2017) | Companies >€6M revenue |
| VeriFactu | Jan 2027 / Jul 2027 | Corporations Jan 2027, all others Jul 2027 |
| B2B e-invoicing | Pending regulation | Timeline TBD — awaiting ministerial order |
Technical Specifications
Implementation Notes
Spain's system is layered: existing B2G, live SII reporting, imminent VeriFactu, and a future B2B mandate. Each layer has distinct technical requirements.
SII real-time reporting. Companies over €6M revenue must report invoice data to AEAT within 4 days via the SII API. This is not e-invoicing — it's reporting of invoice metadata. But if your pipeline handles Spanish customers, you likely need SII integration regardless of the B2B mandate timeline.
VeriFactu (2027). VeriFactu adds integrity and traceability requirements to all invoicing software. Every invoice gets a hash chain linking it to the previous invoice, preventing retroactive tampering. Your ERP integration must support sequential hash generation. Corporations comply January 2027, all others July 2027.
B2G via FACe. Facturae 3.2.x is the required format with mandatory digital signature (XAdES). FACe uses administrative codes (OC, OG, UT) for routing — these are specific to each public entity and must be looked up per-recipient. Incorrect codes cause rejection with unhelpful error messages.
Common Rejection Patterns
| # | Code | Description | |
|---|---|---|---|
| 1 | ES-R-003 | FACe routing codes required | Fix guide |
| 2 | ES-R-004 | Digital signature required | Fix guide |
| 3 | BR-ES-01 | Spanish NIF/CIF required | Fix guide |
| 4 | ES-R-005 | SII reporting reference | Fix guide |
| 5 | ES-R-002 | Invalid FacturaE format | Fix guide |
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