Guide
Markdown exportE-Invoicing in Spain
Key formats, routing options, and a practical checklist for sending compliant e-invoices in Spain.
What matters in practice
This Spain guide explains when Facturae or UBL is expected, how FACe-style routing works, and which VAT and identity checks most often decide whether an invoice is accepted.
Common e-invoice formats
Use these points as the practical checks for this section.
- Facturae
- UBL (sector-dependent)
Routing & delivery
Common identifiers
Use these points as the practical checks for this section.
- NIF/CIF
- VAT ID
Mandate & scope
Spain combines national formats (Facturae) with sector-specific UBL usage, typically delivered via government portals for public sector workflows.
Country-specific operating notes for Spain
Use these points as the practical checks for this section.
- Treat FACe as a recipient-specific routing workflow: ministry, regional, and municipal buyers can require different office codes and references.
- Facturae is not just EN 16931 in another wrapper; keep a dedicated mapping for its party, tax, and payment structures.
- For private-sector rollout planning, separate current B2G Facturae capability from future B2B reporting or platform requirements.
- FACe is the central B2G invoicing portal; FACeB2B is the B2B variant.
- Régimen Económico Fiscal de Canarias: separate VAT regime in the Canary Islands (IGIC instead of IVA) — invoices must use IGIC tax category, not standard VAT.
Quick checklist
Use these points as the practical checks for this section.
- B2G: public sector recipients often rely on portal delivery and specific format requirements.
- Formats: Facturae is common; some sectors use UBL mappings.
- Identifiers: NIF/CIF is a key national identifier alongside VAT ID.
- Verifactu (RD 1007/2023, updated by Real Decreto-ley 15/2025): mandatory secure invoicing software (“SIF”) for most companies — now phased in during 2027 after the BOE-published delay.
- Crea y Crece (Ley 18/2022): mandatory B2B e-invoicing for resident enterprises, in phases tied to annual turnover (large enterprises first, SMEs subsequently).
- TicketBAI (TBAI): live in Bizkaia, Gipuzkoa, and Álava since 2024 — Basque-Country anti-fraud B2B/B2C invoicing requirement.
- SII (Suministro Inmediato de Información): real-time VAT-ledger reporting to AEAT for large taxpayers — operational since 2017.
How to send (practical steps)
Follow this sequence as the practical checklist for this section.
- Confirm whether the recipient requires Facturae or a UBL-based format.
- Collect the correct buyer routing/portal requirements and identifiers (NIF/CIF).
- Generate and validate the XML with the correct profile and code list values.
- Submit via the portal/channel and keep delivery confirmation.
Validation & compliance
Use these points as the practical checks for this section.
- Keep identifiers and party data consistent across invoice header and party blocks.
- Validate VAT category, rates, and totals carefully (rejections often stem from mismatches).
- Use correct unit/currency codes aligned with the recipient profile.
Common pitfalls
Use these points as the practical checks for this section.
- Using the wrong format (Facturae vs UBL) for the recipient.
- Missing/incorrect NIF/CIF values.
- Totals/rounding inconsistencies across lines and totals.
- Sending an EN 16931 UBL invoice without converting to Facturae format for FACe submission.
- Forgetting to map IGIC to a non-standard VAT category code when invoicing in the Canary Islands.
- Treating Verifactu and Crea y Crece as one mandate — they are separate, with different scope and timing.
Frequently asked questions
Which invoice format is most common in Spain?
Facturae is the most common national format, although some sectors and channels use UBL mappings instead.
What should I check before sending to Spain?
Verify NIF or CIF, the recipient channel, VAT totals, and the chosen syntax so the invoice fits the destination profile.