Asked about Spanish e-invoicing, factura electrónica Spain, FACe, Facturae, Veri*factu, VERI*FACTU, SII (Suministro Inmediato de Información), AEAT e-invoicing, B2B e-invoicing mandate Spain, RD 1007/2023, RD 238/2026, Ley Crea y Crece, QR tributario, anti-fraud invoicing software, SPFE (Solución…
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B2G e-invoicing mandatory since
15 January 2015Ley 25/2013
SII mandatory since (large taxpayers, monthly filers)
1 July 2017Ley 18/2022 (Ley Crea y Crece); RD 1007/2023
Veri*factu effective date — companies (corporate income tax payers)
1 January 2027RD 1007/2023 (RRSIF)
Veri*factu effective date — self-employed (IRPF economic activities)
1 July 2027RD 1007/2023 (RRSIF)
B2B e-invoicing Phase 1 — businesses with turnover > EUR 8M
1 October 2027Ley 18/2022 (Ley Crea y Crece); RD 238/2026
B2B e-invoicing Phase 1 — turnover threshold
EUR 8,000,000Ley 18/2022 (Ley Crea y Crece); RD 238/2026
B2B e-invoicing Phase 2 — all remaining businesses and professionals
1 October 2028Ley 18/2022 (Ley Crea y Crece); RD 238/2026
Veri*factu production (voluntary) available since
April 2025RD 1007/2023 (RRSIF)
SII mandatory — annual turnover threshold
EUR 6,000,000Reglamento del IVA (RD 1624/1992); Orden HFP/417/2017
SII submission deadline — calendar days from invoice date
4 calendar days from invoice dateOrden HFP/417/2017
SII submission deadline — 2017 transitional period
8 days during 2017 transitional periodOrden HFP/417/2017
B2B e-invoice payment status reporting deadline
4 calendar days (excluding weekends/holidays)RD 238/2026
IVA standard rate (tipo general)
21%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 90
IVA reduced rate (tipo reducido) — food, water, hospitality, transport
10%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 91
IVA super-reduced rate (tipo superreducido) — bread, milk, medicines, books
4%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 91
IVA rate — essential food items (temporary, extended through 2025)
0%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA); RDL 20/2022 and extensions
IRPF standard professional withholding rate
15%Ley 35/2006 del IRPF; RD 439/2007 (Reglamento IRPF), Art. 95
IRPF professional withholding rate — new professional (first 3 years)
7%Ley 35/2006 del IRPF; RD 439/2007 (Reglamento IRPF), Art. 95
Equivalence surcharge — IVA 21% rate
5.2%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 161
Equivalence surcharge — IVA 10% rate
1.4%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 161
Equivalence surcharge — IVA 4% rate
0.5%Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 161
Tax retention period for invoices
4 yearsLey General Tributaria, Art. 66
Commercial retention period for invoices
6 yearsCódigo de Comercio, Art. 30
Fixed assets / capital goods IVA adjustment retention period
9 yearsLey 37/1992 del Impuesto sobre el Valor Añadido (LIVA), Art. 107 et seq.
Penalty — failure to issue/provide B2B e-invoice
Up to EUR 10,000 per incident (6-month grace period after mandate start)Ley 18/2022 (Ley Crea y Crece)
Penalty — using non-certified invoicing software (user)
Up to EUR 50,000 per yearLey General Tributaria, Art. 201 bis
Penalty — developing/selling non-compliant invoicing software (vendor)
Up to EUR 150,000 per yearLey General Tributaria, Art. 201 bis
SII late submission penalty — % of invoice amount per late/incorrect record
0.5% of invoice amount per late/incorrect recordLey General Tributaria; Orden HFP/417/2017
SII late submission penalty — minimum per quarter
EUR 300 per quarterLey General Tributaria; Orden HFP/417/2017
SII late submission penalty — maximum per quarter
EUR 6,000 per quarterLey General Tributaria; Orden HFP/417/2017
SII failure to report — penalty per missing record
EUR 150 per missing recordLey General Tributaria; Orden HFP/417/2017
SII failure to report — maximum per quarter
EUR 6,000 per quarterLey General Tributaria; Orden HFP/417/2017
Penalty — failure to maintain archives / tampering (per invoice)
EUR 150 per missing or flawed invoiceLey General Tributaria
Veri*factu hash algorithm
SHA-256RD 1007/2023 (RRSIF)
Rounding precision for tax calculations
2 decimal places (standard arithmetic rounding)Reglamento de Facturación (RD 1619/2012)
Tax calculation formula per line
base imponible × tipo impositivo / 100, rounded to 2 decimal placesReglamento de Facturación (RD 1619/2012)
Invoice total formula
sum of taxable bases + sum of IVA amounts − sum of retencionesReglamento de Facturación (RD 1619/2012)
SII reporting content
Summary invoice data (libro registro de facturas emitidas/recibidas) — not full XML invoiceOrden HFP/417/2017
B2G digital signature requirement
XAdES-EPES (enveloped XML signature) mandatoryLey 25/2013; Facturae 3.2.2 schema
B2G format version
Facturae 3.2.2 (XML)Ley 25/2013
Intra-EU supplies reporting form
Modelo 349 (recapitulative statement)Ley 37/1992 del Impuesto sobre el Valor Añadido (LIVA); RD 1624/1992
Quarterly VAT return form
Modelo 303Orden EHA/3786/2008 (Modelo 303)
Annual VAT summary form
Modelo 390Orden EHA/3786/2008 (Modelo 390)
Self-employed annual IRPF return form
Modelo 100Ley 35/2006 del IRPF; Orden HAP/258/2015 and successive annual orders
Quarterly IRPF prepayment form (self-employed)
Modelo 130Ley 35/2006 del IRPF; RD 439/2007 (Reglamento IRPF)
Corporate income tax return form
Modelo 200 (Impuesto sobre Sociedades)Ley 27/2014 del Impuesto sobre Sociedades
Quarterly withholding return form
Modelo 111Ley 35/2006 del IRPF; RD 439/2007 (Reglamento IRPF)
Annual withholding summary form
Modelo 190Ley 35/2006 del IRPF; RD 439/2007 (Reglamento IRPF)
Quick Reference
| Field | Value |
|---|---|
| Country | Spain (Reino de España) |
| Currency | EUR |
| B2G platform | FACe (Punto General de Entrada de Facturas Electrónicas) |
| B2G format | Facturae 3.2.x (XML) |
| Real-time reporting | SII (Suministro Inmediato de Información) -- since 2017 |
| Anti-fraud system | Veri*factu (RD 1007/2023 -- RRSIF) |
| B2B e-invoicing system | SPFE (Solución Pública de Facturación Electrónica) + private platforms |
| Governing body | Agencia Estatal de Administración Tributaria (AEAT) |
| Key legislation | Ley 25/2013 (B2G); Ley 18/2022 (Ley Crea y Crece, B2B); RD 1007/2023 (RRSIF/Veri*factu); RD 238/2026 (B2B technical rules) |
| FACe URL | https://face.gob.es |
| AEAT Veri*factu | https://www.agenciatributaria.gob.es (sede electrónica) |
| B2G mandatory since | 15 January 2015 |
| SII mandatory since | 1 July 2017 (large taxpayers, monthly filers) |
| Veri*factu effective | 1 January 2027 (companies); 1 July 2027 (self-employed) |
| B2B e-invoicing Phase 1 | 1 October 2027 (turnover > EUR 8M) |
| B2B e-invoicing Phase 2 | 1 October 2028 (all businesses) |
| Current status | B2G and SII fully operational; Veri*factu services in production (voluntary since April 2025); B2B mandate pending ministerial order |
| Skill version | 1.0 |
Spain operates three distinct but overlapping e-invoicing/reporting systems:
Who Must Comply
| System | Who | Since/From |
|---|---|---|
| FACe (B2G) | All suppliers to Spanish public entities | 15 January 2015 |
| SII | Companies with annual turnover > EUR 6M, monthly VAT filers, REDEME members, large corporate groups | 1 July 2017 |
| Veri*factu (RRSIF) | Corporate income tax payers (Impuesto sobre Sociedades) | 1 January 2027 |
| Veri*factu (RRSIF) | Self-employed (IRPF economic activities) and other obligados tributarios | 1 July 2027 |
| B2B e-invoicing | Businesses with turnover > EUR 8M | 1 October 2027 |
| B2B e-invoicing | All remaining businesses and professionals | 1 October 2028 |
Under RD 1007/2023 (RRSIF), all invoicing software must be certified in one of two modes:
SII participants may continue using SII instead of Veri*factu, but their software must still comply with RRSIF technical requirements.
Verifactu vs Non-Verifactu Modes
| Mode | Description |
|---|---|
| Veri*factu | Real-time online transmission of invoice records (registros de facturación) to AEAT; includes QR tributario on every invoice; automatic chain integrity via hash linking |
| Non-Veri*factu | Offline storage of invoice records with strict integrity, inalterability, traceability, and completeness guarantees; no real-time transmission but audit-ready on demand |
B2B E-Invoicing Requirements
| Requirement | Detail |
|---|---|
| Structured format | EN 16931-based: CII, UBL, Facturae, or EDIFACT |
| Exchange channel | SPFE (public solution, free) or certified private platforms |
| Invoice lifecycle | Must report: acceptance/rejection, full payment date/amount |
| Payment reporting | Recipients must report payment within 4 calendar days (excluding weekends/holidays) |
| Interoperability | Private platforms must support all accepted formats and transform between them |
B2G Facturae Format
| Parameter | Value |
|---|---|
| Format | Facturae 3.2.2 (XML) |
| Schema | Defined by Spanish Ministry of Finance |
| Namespace | http://www.facturae.gob.es/formato/Versiones/Facturaev3_2_2.xml |
| Digital signature | XAdES-EPES mandatory (enveloped XML signature) |
| Certificate | Qualified electronic certificate issued by a recognised Spanish CA |
B2B Accepted Formats
| Format | Standard | Notes |
|---|---|---|
| UBL 2.1 | EN 16931 semantic model | With adaptations for Spanish requirements |
| CII | EN 16931 (UN/CEFACT Cross-Industry Invoice) | Interoperable with other EU systems |
| Facturae | Spanish national format | Widely used domestically, accepted for B2B |
| EDIFACT | UN/EDIFACT | Legacy format, accepted for interoperability |
Private platforms must transform invoices between all accepted formats while preserving data integrity and origin.
Veri*factu Invoice Records Fields
| Field | Description |
|---|---|
| NIF emisor | Seller tax ID (NIF) |
| Número factura | Invoice number |
| Fecha expedición | Issue date |
| Tipo factura | Invoice type (F1 standard, F2 simplified, R1--R5 credit notes) |
| Descripción operación | Transaction description |
| Base imponible | Taxable amount per rate |
| Tipo impositivo | Tax rate |
| Cuota | Tax amount |
| Huella (hash) | SHA-256 hash of the invoice record, chained to previous record |
| QR tributario | QR code containing verification URL for AEAT check |
FACe (B2G) Mandatory Fields
| Facturae XML Path | Field | Required |
|---|---|---|
FileHeader/SchemaVersion | Schema version (3.2.2) | Yes |
FileHeader/Modality | Individual or batch | Yes |
Parties/SellerParty/TaxIdentification | Seller NIF and name | Yes |
Parties/BuyerParty/TaxIdentification | Buyer CIF and name | Yes |
Parties/BuyerParty/AdministrativeCentres | Órgano Gestor, Unidad Tramitadora, Oficina Contable codes | Yes |
Invoices/Invoice/InvoiceHeader/InvoiceNumber | Invoice number | Yes |
Invoices/Invoice/InvoiceHeader/InvoiceDocumentType | Document type (FC, FA, AF) | Yes |
Invoices/Invoice/InvoiceIssueData/IssueDate | Issue date | Yes |
Invoices/Invoice/InvoiceIssueData/TaxCurrencyCode | Currency | Yes |
Invoices/Invoice/TaxesOutputs/Tax/TaxTypeCode | Tax type (01 = IVA) | Yes |
Invoices/Invoice/TaxesOutputs/Tax/TaxRate | Tax rate | Yes |
Invoices/Invoice/TaxesOutputs/Tax/TaxableBase/TotalAmount | Taxable base | Yes |
Invoices/Invoice/TaxesOutputs/Tax/TaxAmount/TotalAmount | Tax amount | Yes |
Invoices/Invoice/InvoiceTotals/TotalGrossAmount | Gross total | Yes |
Invoices/Invoice/InvoiceTotals/TotalExecutableAmount | Amount to pay | Yes |
Invoices/Invoice/PaymentDetails | Payment terms | Yes |
B2B EN 16931 Mandatory Fields
| Field | Description | Required |
|---|---|---|
| Seller NIF | Spanish tax identification number | Yes |
| Buyer NIF | Recipient tax identification number | Yes |
| Invoice type | Must map to Spanish invoice types (F1, F2, etc.) | Yes |
| Tax breakdown | Separate lines per IVA rate + IRPF withholding if applicable | Yes |
| IRPF retention | Professional withholding (retención) details if applicable | Conditional |
In addition to EN 16931 core requirements:
FACe (B2G) Transmission Methods
| Method | Description |
|---|---|
| FACe Web Portal | Upload via https://face.gob.es |
| FACe Web Services | SOAP-based automated submission |
| Peppol | Under development for interoperability |
FACe requires three administrative centre codes for routing: Órgano Gestor, Unidad Tramitadora, and Oficina Contable. These are obtained from the contracting public entity.
SII Real-Time Reporting Transmission
| Parameter | Detail |
|---|---|
| Endpoint | AEAT sede electrónica web services |
| Protocol | SOAP with mutual TLS (client certificate required) |
| Submission deadline | 4 calendar days from invoice date (8 days during 2017 transitional period) |
| Content | Summary invoice data (not full XML invoice) -- libro registro de facturas emitidas/recibidas |
| Certificate | Qualified electronic certificate |
B2B E-Invoicing SPFE + Private Platforms
| Method | Description |
|---|---|
| SPFE (Public Solution) | Free public platform operated by AEAT; acts as universal repository |
| Certified private platforms | Must be authorised, interoperable, and connected to SPFE |
| Platform interoperability | All platforms must exchange invoices in any accepted format |
| Invoice statuses | Must report acceptance/rejection and payment status to SPFE within 4 calendar days |
Veri*factu Transmission
| Parameter | Detail |
|---|---|
| Endpoint | AEAT sede electrónica (production since April 2025) |
| Protocol | REST API with certificate authentication |
| Submission | Real-time, automatic, consecutive transmission of invoice records |
| QR verification | Third parties can scan QR to verify invoice with AEAT |
| Offline fallback | If connectivity fails, records queue with automatic retry |
FACe Pre-Checks
| Check | Description |
|---|---|
| Schema validation | XML against Facturae 3.2.2 XSD |
| Digital signature | XAdES-EPES signature must be valid and from recognised CA |
| Administrative centre codes | Must match FACe directory entries |
| NIF validation | Seller and buyer tax IDs verified |
| Duplicate detection | Same seller NIF + invoice number + issue date = duplicate |
SII Validation
| Check | Description |
|---|---|
| Submission deadline | Must be within 4 calendar days of invoice/registration date |
| NIF validation | Counterparty NIFs verified against census |
| Amount consistency | Tax base × rate must equal reported tax amount |
| Invoice type codes | Must use valid tipo factura codes (F1--F6, R1--R5) |
Veri*factu Validation
| Check | Description |
|---|---|
| Hash chain integrity | SHA-256 hash must reference previous record correctly |
| QR code validity | QR must encode correct AEAT verification URL with invoice reference |
| Sequential numbering | Invoice records must be consecutive without gaps |
| NIF format | Must conform to Spanish NIF/CIF format rules |
| Tax calculations | Base × rate = amount, rounded correctly |
Common Rejection Reasons
| Issue | Resolution |
|---|---|
| Invalid or expired certificate | Renew qualified electronic certificate |
| Wrong administrative centre codes | Verify codes with the contracting public entity |
| Missing XAdES signature (B2G) | All FACe invoices must be digitally signed |
| Hash chain break (Veri*factu) | Regenerate chain from last valid record |
| SII late submission | File within 4 days; late submissions incur penalties |
IVA Rates 2025/2026
| Rate | Application |
|---|---|
| 21% | Standard rate (tipo general) |
| 10% | Reduced rate (tipo reducido) -- food, water, hospitality, transport |
| 4% | Super-reduced rate (tipo superreducido) -- bread, milk, medicines, books |
| 0% | Temporarily applied to essential food items (extended through 2025) |
IRPF Withholding Rates
| Scenario | Rate |
|---|---|
| Standard professional withholding | 15% |
| New professional (first 3 years) | 7% |
Professional service invoices may include IRPF withholding:
The invoice must show gross amount, IVA, IRPF retention, and net payable separately.
Equivalence Surcharge Rates
| IVA Rate | Surcharge |
|---|---|
| 21% | 5.2% |
| 10% | 1.4% |
| 4% | 0.5% |
For retail businesses under the equivalence surcharge regime:
The surcharge must appear as a separate line in the invoice.
Archiving Requirements
| Requirement | Detail |
|---|---|
| Tax retention | 4 years (Art. 66 Ley General Tributaria) |
| Commercial retention | 6 years (Art. 30 Código de Comercio) |
| Fixed assets | 9 years (extended retention for capital goods IVA adjustments) |
| Format | Original electronic format with integrity and authenticity preserved |
| Digital signature | Archived invoices must retain valid digital signatures or equivalent integrity mechanisms |
| Veri*factu records | Invoice records (registros de facturación) must be stored immutably with hash chain intact for the full prescription period |
| SPFE archive | The public e-invoicing solution acts as a legal repository for B2B invoices |
| Audit access | Tax authorities may request full access during inspections |
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Failure to issue/provide B2B e-invoice (Ley 18/2022) | Up to EUR 10,000 per incident (6-month grace period after mandate start) |
| Using non-certified invoicing software (Art. 201 bis LGT) | Up to EUR 50,000 per year for the user |
| Developing/selling non-compliant software | Up to EUR 150,000 per year for the vendor |
| SII late submission | 0.5% of invoice amount per late/incorrect record (min EUR 300, max EUR 6,000 per quarter) |
| SII failure to report | EUR 150 per missing record (max EUR 6,000 per quarter) |
| Failure to maintain archives / tampering | EUR 150 per missing or flawed invoice; higher for serious violations |
| Tax fraud via invoice manipulation | Criminal penalties under Ley General Tributaria |
| Failure to report payment status (B2B) | Subject to penalties under RD 238/2026 (specific amounts pending ministerial order) |
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