Spain: Formats and rules

When does the obligation apply?

Country information
Scope	From	Status
Public clients	15 Jan 2015	in forceCentral administration, Facturae
Companies (B2B)	—	no obligationVerifactu concerns invoice software, not an e-invoice mandate

Mandatory via Facturae for central administration since 2015.

No general mandate; Verifactu requirements for invoicing software from 2026.

Formats	Facturae 3.2.x · UBL 2.1 according to EN 16931 · Peppol BIS Billing 3.0
CIUS	Peppol BIS Billing 3.0
Routing identifier	NIF/CIF, FACe for central administration
Responsible body	Ministerio de Hacienda / FACe

Facturae is not validated (own scheme, not EN 16931).

Status: 12.10.2026

When does the e-invoicing requirement apply in Spain?: The table above gives the dates for Spain: when receiving and when issuing become mandatory, for public bodies and for companies separately.
Does the requirement apply to small businesses too?: Usually yes. The obligation follows from trading between businesses, not from the size of the business. Smaller companies are often covered later, where a transition period applies — the dates above show where Spain stands.
Which formats are allowed in Spain?: The formats that satisfy EN 16931. Which ones apply in Spain, and which CIUS, is listed under formats and rules.
Can I check my invoice for Spain for free?: Yes. The validator checks free of charge and without sign-up against the rule sets that apply to Spain.

Free, without registration. The set of rules is selected from the specification identifier of the invoice.

Official rule sets up to date: EN 16931 1.3.17 · Peppol BIS 3.0.20 · XRechnung 3.0.2 (KoSIT 2.6.0). Last checked against the sources on 12.10.2026.