# E-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

- Facturae
- UBL (sector-dependent)

## Routing & delivery

- [FACe](https://face.gob.es/): Portal

## Common identifiers

- 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

- 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

- 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)

1. Confirm whether the recipient requires Facturae or a UBL-based format.
2. Collect the correct buyer routing/portal requirements and identifiers (NIF/CIF).
3. Generate and validate the XML with the correct profile and code list values.
4. Submit via the portal/channel and keep delivery confirmation.

## Validation & compliance

- 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

- 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.

## Official links

- [FACe (public invoicing portal)](https://face.gob.es/)
- [BOE — RD 1007/2023 (Verifactu)](https://www.boe.es/buscar/doc.php?id=BOE-A-2023-24840)
- [BOE — RDL 15/2025 Verifactu delay](https://www.boe.es/eli/es/rdl/2025/12/02/15)
- [AEAT — Verifactu / Sistemas Informáticos de Facturación](https://sede.agenciatributaria.gob.es/)
- [TicketBAI (Batuz / Basque Country)](https://www.batuz.eus/)

## Related resources

- [UBL (Universal Business Language)](/resources/compliance/ubl-universal-business-language)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)
- [European E-Invoicing Mandate](/resources/compliance/european-e-invoicing-mandate)