EU · AEAT (Agencia Tributaria)
Spain
Dual track. Verifactu (anti-fraud invoicing software regime) postponed to Jan 2027 (Corp Tax) / Jul 2027 (others) by RD-Ley 15/2025. Crea y Crece B2B mandate Royal Decree approved March 2026; effective 2027–2028.
// Phased rollout
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15 Jan 2015 · liveB2G via FACePublic sector e-invoicing via FACe.
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01 Jan 2022 · liveTicketBAI / Batuz (Basque Country)Regional anti-fraud regimes already live in País Vasco and Navarra.
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01 Jan 2027 · upcomingVerifactu — Corp Tax payersMandatory certified billing software (SIF) with Verifactu opt-in.
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01 Jul 2027 · upcomingVerifactu — othersSelf-employed and other VAT taxpayers.
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01 Jul 2027 · upcomingCrea y Crece B2B (large)12 months after RD publication; large taxpayers first.
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01 Jul 2028 · upcomingCrea y Crece B2B (all)All remaining VAT-registered businesses.
// Penalties
Up to €10,000 for non-compliant invoicing software; €1 per invoice issued without Verifactu (when active).
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Spain: ES_INVOICE; Verifactu hashing chain via SAP CPI; Facturae 3.2.x for B2G; SII for VAT books.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Spain ER for Facturae and SII; Verifactu package roadmap 2026.
Odoo (Community + Enterprise)
l10n_es_edi_facturae, l10n_es_edi_sii, l10n_es_edi_tbai (Basque). Verifactu support in Odoo 17+.
Zoho Books / Zoho One
Zoho Books ES: Verifactu compliant module released for Spanish edition.
// Frequently asked questions
When does Spain e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Spain mandate is administered by AEAT (Agencia Tributaria).
What schema does Spain use for e-invoicing?
Spain uses Facturae (XML), UBL 2.1, EN 16931. Transmission: FACe (B2G), Verifactu / SIF (anti-fraud), Crea y Crece (future B2B).
Which ERPs support Spain e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Spain e-invoices?
6 years from end of tax period.