Spain’s transition to mandatory e-invoicing is transforming the way businesses handle invoices. Discover the details of Spain’s e-invoicing regulations and how SNI’s solution helps businesses stay fully compliant with these requirements.
Spain has established an electronic invoicing framework for public sector transactions and is preparing to extend structured electronic invoicing requirements to Business-to-Business (B2B) transactions under Law 18/2022 (Crea y Crece Law).
Existing B2G e-Invoicing System in Spain
Electronic invoicing has been mandatory for Business-to-Government (B2G) transactions in Spain since 2015. Companies issuing invoices to public authorities must submit invoices electronically through the government’s official infrastructure.
Key characteristics of the B2G framework include:
- submission of invoices in structured electronic format
- transmission through the FACe electronic entry platform or integrated service providers
- electronic submission required for invoice acceptance by public administrations
- electronic processing linked to payment workflows within the public sector
This obligation applies to suppliers providing goods or services to Spanish public entities regardless of company size, subject to applicable administrative rules.
Spain B2B e-Invoicing
Spain has introduced the legal basis for mandatory B2B electronic invoicing through Law 18/2022 on business creation and growth (“Ley Crea y Crece”).
The law establishes the requirement for entrepreneurs and professionals to issue, transmit, and receive electronic invoices in commercial transactions with other businesses.
Current Regulatory Status
Spain’s electronic invoicing environment currently consists of:
- mandatory structured electronic invoicing for B2G transactions
- a legally approved framework introducing future mandatory B2B electronic invoicing under Law 18/2022 (Crea y Crece)
- the Veri*factu framework introduced under Royal Decree 1007/2023, establishing requirements for invoice generation software and invoice integrity
- pending implementing regulation defining the operational requirements for mandatory B2B e-Invoicing
Businesses operating in Spain should prepare for both the future B2B e-Invoicing mandate and the Veri*factu requirements, as these regulations address different compliance obligations.
How can SNI help you about e-Invoicing in Spain?
SNI provides an end-to-end Spain e-Invoicing solution supporting both the existing B2G electronic invoicing framework and the upcoming B2B e-Invoicing requirements introduced under the Crea y Crece Law.
Our solution supports the complete invoice lifecycle, including invoice creation, data extraction, mapping, XML generation, validation, transmission, reception, monitoring, reconciliation, and long-term archiving.
For B2G transactions, SNI generates invoices in the required Facturae format and supports transmission through the applicable government platform or authorized service provider.
For the upcoming B2B mandate, SNI is designed to support structured electronic invoice formats compliant with EN 16931, enabling businesses to exchange invoices through the mechanisms defined by the final implementing regulation once published.
SNI also supports organizations in preparing for the Veri*factu requirements by enabling compliant invoice generation, traceability, integrity controls, and future integration with the Spanish Tax Agency (AEAT) where applicable.
All inbound invoices are displayed within SNI’s Inbound Cockpit, providing centralized monitoring, invoice status tracking, XML visualization, and human-readable HTML/PDF rendering.
SNI’s invoice reconciliation functionality automatically matches incoming invoices with purchase orders, delivery documents, or other ERP records, reducing manual effort while improving processing accuracy and financial control.
Designed for maximum flexibility, SNI integrates seamlessly with SAP and non-SAP ERP environments without requiring ERP upgrades. The solution supports SAP ECC 4.7 and higher, SAP ERP, SAP S/4HANA, and SAP Business Technology Platform (SAP BTP) while remaining fully ERP-independent.
With continuous monitoring of legislative developments published by AEAT and the Spanish Ministry of Economy, SNI ensures that customers remain prepared for future regulatory changes, including the implementation of mandatory B2B e-Invoicing and Veri*factu.
FAQs About e-Invoicing Spain
Is e-Invoicing mandatory in Spain?
Electronic invoicing is currently mandatory in Spain only for Business-to-Government (B2G) transactions.
For Business-to-Business (B2B) transactions, e-invoicing is not yet mandatory, as the implementing regulation under Law 18/2022 has not yet entered into force.
Separately, Spain has introduced the Verifactu framework governing certified invoice generation software. Verifactu and mandatory B2B e-Invoicing are separate regulatory initiatives and may apply independently.
Who is obliged to use e-Invoicing in Spain?
At present, any company or self-employed professional issuing invoices to Spanish public administrations must use electronic invoicing. This obligation applies regardless of company size when supplying goods or services to government entities.
Under the upcoming B2B framework, all businesses established or operating in Spain are expected to fall within scope once the regulation becomes effective. The mandate is expected to apply progressively, although final scope definitions and thresholds have not yet been officially confirmed.
How to generate e-Invoices in Spain?
A fully definitive process for generating B2B e-invoices in Spain cannot yet be provided, as the final implementing regulation under the Crea y Crece Law has not been published. Therefore, the exact technical workflow for B2B e-invoicing remains officially unconfirmed.
Authorities have confirmed that invoices will need to be generated in a structured electronic format aligned with European standards (EN 16931). Beyond this requirement, the precise generation method, platform workflow, and validation steps are not yet finalized.
Are there any penalties for non-compliance with e-Invoicing in Spain?
For B2G transactions, non-compliance results in practical enforcement rather than traditional penalties. Public authorities do not accept non-electronic invoices, meaning suppliers cannot receive payment unless invoices are submitted correctly through the electronic system.
For the upcoming B2B obligation, the penalty framework has not yet been fully defined because the implementing regulation has not been finalized.
What software solutions are available for e-Invoicing in Spain?
For B2B e-Invoicing in Spain, the final technical framework is still pending publication.
Businesses should also ensure that their invoicing software complies with the Veri*factu requirements applicable to invoice generation systems, independently of the future B2B e-Invoicing mandate.
SNI continuously updates its solution to align with both regulatory initiatives, enabling customers to remain compliant as the Spanish digital invoicing framework evolves.