Key compliance facts
Standard
VERI*FACTU XML schema (SupplyInformation.xsd / SupplyResponse.xsd); SII real-time reporting
Authority
AEAT — Agencia Estatal de Administración Tributaria
Mandatory For
SII — large taxpayers (> €6M) since 2017; VERI*FACTU — Corporate Tax from 1 Jan 2027, SMEs/self-employed from 1 Jul 2027; Crea y Crece — pending
Effective Date
2017 (SII mandatory) · Dec 2, 2025 (RDL 15/2025 postpones VERI*FACTU) · Jan 1, 2027 (Corporate Tax) · Jul 1, 2027 (SMEs/self-employed)
About Spain E-Invoicing
Spain operates several parallel digital invoicing frameworks. The Immediate Supply of Information (SII) — real-time VAT reporting — has been mandatory since 2017 for large taxpayers (turnover > €6M) and VAT group/REDEME participants. The newer VERI*FACTU regime, established by Royal Decree 1007/2023, sets requirements for billing software used by Spanish-resident taxpayers to ensure authenticity, integrity, traceability and accessibility of invoice records (immutable records, QR codes). On 2 December 2025, Royal Decree-Law 15/2025 (approved by Congress 12 December 2025) postponed VERI*FACTU by one further year: now 1 January 2027 for taxpayers subject to Corporate Income Tax, and 1 July 2027 for SMEs and self-employed (IRPF). Taxpayers already reporting through SII (or in REDEME) are exempt from VERI*FACTU. The software-provider deadline of 29 July 2025 remains in force for offering compliant systems. Non-compliant systems face fines up to €50,000/year. A separate B2B e-invoicing mandate ('Crea y Crece' Law / Ley Crea y Crece) is still pending technical regulations and is likely to launch in January 2027 or later. Free AEAT invoicing applications are available to support SMEs.
Implementation Phases
- ✓
SII mandatory
2017Real-time VAT reporting mandatory for large taxpayers (> €6M).
- ✓
Royal Decree 1007/2023
Dec 5, 2023VERI*FACTU framework established for certified billing software.
- ✓
Software provider deadline
Jul 29, 2025Producers/vendors must offer compliant billing systems.
- ✓
Royal Decree-Law 15/2025
Dec 2, 2025Postpones VERI*FACTU by 1 year; approved by Congress 12 Dec 2025.
- ○
VERI*FACTU Corporate Tax
Jan 1, 2027Mandatory for Corporate Income Tax taxpayers.
- ○
VERI*FACTU SMEs/self-employed
Jul 1, 2027Mandatory for SMEs and self-employed (IRPF).
Key Compliance Facts
- Operating authority: AEAT — Agencia Estatal de Administración Tributaria
- VERI*FACTU postponed: 1 Jan 2027 (Corp. Tax) / 1 Jul 2027 (SMEs)
- Postponement under Royal Decree-Law 15/2025 (2 Dec 2025)
- SII (Immediate Supply of Information) mandatory since 2017
- SII / REDEME participants exempt from VERI*FACTU
- Software provider deadline remains 29 Jul 2025
- Penalties: up to €50,000/year for non-compliant systems
- Crea y Crece B2B mandate pending technical regulations
- Free AEAT invoicing application available
- ~8% of SMEs had VERI*FACTU-ready tools by late 2025
Frequently Asked Questions
Is e-invoicing mandatory in Spain?
SII — large taxpayers (> €6M) since 2017; VERI*FACTU — Corporate Tax from 1 Jan 2027, SMEs/self-employed from 1 Jul 2027; Crea y Crece — pending. Status: Phased Rollout.
Which authority regulates e-invoicing in Spain?
AEAT — Agencia Estatal de Administración Tributaria
What e-invoicing standard does Spain use?
VERI*FACTU XML schema (SupplyInformation.xsd / SupplyResponse.xsd); SII real-time reporting
What is the e-invoicing model in Spain?
VERI*FACTU certified billing software (post-audit); SII real-time reporting for large taxpayers; B2B e-invoicing (Crea y Crece) separate
When did Spain e-invoicing take effect?
2017 (SII mandatory) · Dec 2, 2025 (RDL 15/2025 postpones VERI*FACTU) · Jan 1, 2027 (Corporate Tax) · Jul 1, 2027 (SMEs/self-employed)