E-Invoicing in Spain: Requirements, Regulations & How It Works

E-Invoicing in Spain: Requirements, Regulations & How It Works

Spain introduced mandatory e-invoicing for public sector suppliers under Ley 25/2013, which came into force on January 15, 2015. As per this law, a supplier must send invoices in the Facturae format and submit them through FACe, the official e-invoice entry point.

Later, Ley 18/2022, part of the Ley Crea y Crece, extended the requirement to all B2B transactions between businesses. The phased rollout is defined in Royal Decree 1007/2023 (BOE-A-2024-22138) based on the annual turnover of a business.

This e-invoicing system aims to improve transparency, reduce fraud, and help modernize tax compliance.

This blog will explain everything you need to know about e-invoicing in Spain.

What is E-invoicing in Spain

E-invoicing in Spain refers to creating, sending, and storing invoices in a structured electronic format. The official format is called Facturae which is required for public sector invoicing under Ley 25/2013 and is extended to all B2B transactions under Ley 18/2022. Facturae is currently on version 3.0 and it is XML-based. Each invoice must also be signed using an advanced electronic signature based on a recognized certificate to ensure authenticity and integrity.

Scope of E-Invoicing Mandate in Spain

E-invoicing in Spain is legally required for both public sector and business-to-business transactions, based on two key regulations:

• B2G (Business to Government)
  • E-invoicing is mandatory for all suppliers invoicing public sector entities.
  • This requirement is established under Ley 25/2013 and has been in force since January 15, 2015.
  • Invoices must be submitted through the relevant Punto General de Entrada assigned by each public administration.
  • The obligation applies to invoices with a value of €5,000 or more.
  • Certain exceptions may apply as determined by government rules.
• B2B (Business to Business)
  • E-invoicing is also mandatory for all entrepreneurs and professionals in commercial transactions with other businesses.
  • This obligation is introduced under Ley 18/2022 and further detailed in BOE-A-2024-22138.
  • Businesses must issue, send and receive structured electronic invoices.
  • Implementation will follow a phased approach:
    • Businesses with annual turnover over €8 million must comply within 12 months of the regulation’s entry into force.
    • All remaining businesses must comply within 24 months.

  • Technical specifications and procedural rules will be defined through future regulatory development.

    Category	Who Must Comply	Threshold	Timeline
    B2G	All suppliers invoicing public sector entities	€5,000 or more	January 15, 2015
    B2B	All entrepreneurs and professionals in B2B transactions	No fixed invoice threshold	Phased timeline: • Businesses with turnover above €8 million – within 12 months • All other businesses – within 24 months

B2G E-Invoicing Process in Spain

B2G e-invoicing in Spain is regulated under Ley 25/2013 and requires suppliers to public sector entities to issue and submit structured electronic invoices through the following process:

Invoice creation: The business generates the invoice in Facturae format (XML, version 3.2.2 or 3.2.1) with all required data fields.

Digital signature: The invoice is signed using an advanced electronic signature based on a recognized digital certificate.

Submission through PGEFe (FACe): The signed invoice is submitted by the business through PGEFe (Punto General de Entrada de Facturas Electrónicas), also known as FACe, the official e-invoice entry point of the Spanish government.

Routing to recipient: The business includes DIR3 codes to ensure the invoice reaches the correct public entity and its accounting unit.

Validation: FACe validates the invoice structure and signature, then issues a receipt and tracking number if accepted.

Administrative review: The public administration reviews the invoice and updates the status as accepted or rejected.

Track: The business tracks the invoice status through FACe until payment is completed.

B2B E-Invoicing Process in Spain

B2B e-invoicing in Spain is mandated under Ley 18/2022 and further detailed in BOE-A-2024-22138. All entrepreneurs and professionals engaged in commercial transactions with other businesses must issue, send, and receive structured electronic invoices. The following is the process:

Invoice creation: The business prepares the invoice in a structured electronic format based on technical specifications that will be defined through future regulations.

Transmission: The invoice is transmitted through platforms that ensure interoperability, traceability, and compliance with the rules to be established.

Acceptance or rejection: The recipient business must acknowledge receipt and respond by accepting or rejecting the invoice within the specified period through the same system.

Storage: Both parties must retain the invoice electronically in a compliant manner for the legally required retention period.

Note: B2B e-invoicing is not fully operational yet. Final technical rules and procedures will be defined in upcoming ministerial orders.

Technical Rules for Electronic Invoicing in Spain

The technical rules for electronic invoicing in Spain differ between B2G and B2B contexts.

For B2G transactions:

• Invoices must be issued in Facturae format (XML-based).
• Supported versions are 3.2.1 and 3.2.2.
• Invoices must include structured data fields such as issuer and recipient information, tax breakdowns, and total amounts.
• An advanced electronic signature is mandatory, based on a recognized digital certificate.
• Invoices must be submitted through the FACe platform, the General Entry Point for Electronic Invoices (PGEFe).
• Use of DIR3 codes is required to route the invoice to the correct public administration and accounting office.

For B2B transactions:

• Invoices must be created and exchanged in a structured electronic format.
• The exact technical specifications have not yet been published.
• Future ministerial orders will define the formats, validation rules, communication methods, and interoperability standards.

For both B2G and B2B:

• Electronic invoices must be retained for at least 6 years in a way that ensures authenticity, integrity, legibility, and accessibility for audit and legal purposes.

Steps to Prepare for E-Invoicing in Spain

1.Adopt a Compliant E-Invoicing Format

For B2G transactions, an invoice must be created in the Facturae format. For B2B, a business must wait until the government publishes the final technical rules and structured format.

2. Implement E-Invoicing Software

A business must use an e-invoicing system that will support the generation of structured invoices, digital signing, secure sending, and proper storage.

Flick e-invoicing software will help you meet the legal requirements of e-invoicing in Spain for both B2G and B2B use cases.

3. Train Your Team

A business must train its team to understand the rules of e-invoicing. This will help them use the system correctly and avoid mistakes or delays.

4. Perform a Test

Before going live, a business must perform a test to confirm that the invoice format, digital signature, and transmission process all work without issues.
 

How Flick Network Can Help You with E-Invoicing in Spain

Flick Network offers an e-invoicing solution that fully supports Spain’s legal and technical requirements. Our platform supports the current B2G requirements and  is built to adapt with future updates for B2B transactions.

• Structured Invoice Creation: You can generate invoices in the Facturae format with all required data fields for B2G compliance.
• Digital Signature: You can sign invoices using an advanced electronic signature based on a qualified digital certificate.
• Sending to FACe: Flick Network can submit invoices directly to the FACe platform, the official entry point for public sector invoices.
• Secure Storage: Flick Network ensures all invoices are stored safely to meet Spain’s 6 year legal retention requirement.
• Tracking and Updates: You can track invoice status and receive real-time updates after submission.

Conclusion

E-invoicing in Spain is a legal requirement for both B2G and B2B transactions. B2G e-invoicing is already in effect and B2B will follow a phased rollout. A business must start preparing by upgrading the system. 

We recommend using e-invoicing software to manage large volumes of invoices and stay compliant. Flick Network supports all Spanish e-invoicing rules including digital signing, invoice submission and secure storage. If you have any questions you can reach out to us.

 

FAQ

Is e-invoicing mandatory in Spain?

Yes. It is mandatory for B2G and will soon apply to all B2B transactions.

What format is used for e-invoices in Spain?

Facturae, an XML-based structured format.

Is a digital signature required?

Yes, for B2G. For B2B, it will be confirmed in future regulations.

What is the FACe platform?

FACe is the government portal for submitting B2G invoices in Facturae format.

Is there a threshold for B2G e-invoices?

Yes. It applies to invoices of €5,000 or more.

 

Source : https://edicomgroup.com/electronic-invoicing/spain