Updated 25 September 2026. Spain has two reforms running at once. VeriFactu regulates the software that produces invoices and arrives in 2027. The Crea y Crece law requires structured B2B e-invoices and now has a Royal Decree behind it, with the first deadline expected in October 2027. Neither is in force yet, which gives asesorías a window to fix supplier-invoice capture first.
Is e-invoicing mandatory in Spain in 2026?
No, not for B2B. Public-sector suppliers have used Facturae through FACe since 2015, but private businesses may still exchange PDFs and paper in 2026. Royal Decree 238/2026 was approved on 24 March 2026 and published in the BOE on 31 March 2026, and the clock starts only when the accompanying ministerial order is published.
When does the B2B mandate start in Spain?
On the current expected timetable, 1 October 2027 for companies with turnover above €8 million and 1 October 2028 for all other businesses and professionals, with invoice-status reporting for smaller self-employed traders from 1 October 2029. Those dates assume the ministerial order enters into force on 1 October 2026, as VATupdate reported on 9 June 2026.
Which format and platform does Spain use?
A public solution, the SPFE (Solución Pública de Facturación Electrónica) run by the AEAT, alongside certified private platforms. The SPFE accepts UBL XML aligned with EN 16931, while private platforms may also exchange Facturae, CII and EDIFACT. The AEAT published the SPFE technical guidance in June 2026, including XSD and Schematron validation rules.
What does VeriFactu change for accounting firms?
It changes the software, not the exchange. From 1 January 2027 corporate income tax filers, and from 1 July 2027 everyone else, must issue invoices from systems that keep an unalterable record and can send it to the AEAT. Royal Decree-law 15/2025 of 2 December set those dates, and firms should check that each client's invoicing tool will be certified in time.
Which VAT rates apply in Spain and how does Invoreg map them?
21 % standard, 10 % reduced and 4 % super-reduced, plus exempt and reverse-charge lines, with IGIC instead of IVA in the Canary Islands. Invoreg reads the rate on each line and maps it to the matching tax code in your accounting software, including recargo de equivalencia. Spain's VAT compliance gap was 7.6 % in 2023, below the EU average of 9.5 %.
What should an accounting firm in Spain do now?
Use the year before October 2027 to move supplier invoices onto line-level capture, because that is the data both reforms will need. Confirm each client's invoicing software has a VeriFactu plan for 1 January or 1 July 2027, then route inbound supplier invoices to Invoreg by email so vendors, items and tax codes already exist in your accounting software when e-invoice exchange begins.
What Invoreg handles in Spain today
- Spanish NIF and CIF numbers (ES + 9 characters) on vendor records
- 21 %, 10 % and 4 % IVA per line, plus exempt, reverse-charge and recargo de equivalencia lines, mapped to the tax codes in your accounting software
- Spanish- and Catalan-language invoices, tickets and facturas simplificadas
- Foreign supplier invoices that will remain outside SPFE and private-platform exchange
- Duplicate detection when the same invoice arrives from a supplier and again through a client's forwarded email
Related
Sources
- E-invoicing mandate deadlines — Invoice Navigator, accessed September 2026
- AEAT publishes technical guidance on the public electronic invoicing solution (SPFE) — VATupdate, 9 June 2026
- Information note: extension of the deadline for adapting invoicing computer systems — Agencia Tributaria, accessed September 2026
- Spain B2B e-invoicing Royal Decree 2026 — Fonoa, 2026
- B2B e-invoicing: European deadlines 2026–2027 — Symtrax, accessed September 2026
- The EU's Questionable VAT Policy — Tax Foundation, 2 February 2026