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E-Invoicing In Spain


The Spanish Government Announced The Main Tax News With Decree 596/2016, On December 2.

Tax Authority

The National Tax and Customs Administration (NTCA)
The Spanish Tax Agency

Mandatory Status
  • Invoice Reporting (B2G)
  • B2B Transactions
  • e-Filing


Reporting Model

OECD’s SAF-T Version 2.0.


Not mandatory


6 years

The Spanish government has introduced a VAT data reporting system called the Immediate Supply of Information (SII). It changed the previous VAT management system, introducing a new bookkeeping system for VAT. It is based on reporting all billing records digitally and in real-time to the tax authority’s (Agencia tributaria or AEAT) system. 

The taxpayer must send billing data from VAT books electronically to the tax authority within four calendar days after the issuance of invoices, either by using web services (based on exchanging XML messages) or if applicable by filling out an online form. The government launched a platform called FACe to submit and track documents. For public entities, it is mandatory and for private entities, there are several criteria as follows; 

  • Large Businesses (turnover of over 6 million euros)
  • VAT Groups
  • Taxpayers registered with REDEME (Monthly VAT Return Registry)
B2B electronic invoicing is also mandated by a law ‘’Crea y Crece’’ in Spain. Issuing and receiving electronic invoices will be mandatory for all Spanish VAT payer companies and individuals. The mandate will start in July 2024 for large taxpayers with a turnover above €8 million. The implementation of e-Invoices will be mandatory for all other taxpayers in 2026. Electronic invoices will also include a QR code that will make them easy for authorities to track.
All VAT registered companies must file VAT returns to the tax authority depending on the trading level.