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Facturae and VeriFactu: E-Invoicing in Spain

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docs101 currently supports ZUGFeRD/Factur-X only. Facturae/VeriFactu support for the Spanish market is planned for a future release. Businesses based in Spain cannot use docs101 for compliant invoicing at this time.

Spain is introducing two complementary systems for digital invoicing: VeriFactu, a certified invoicing software requirement that ensures tamper-proof invoice generation, and a B2B e-invoicing mandate under the Ley Crea y Crece that will require structured electronic invoices for all business-to-business transactions. The national invoice format Facturae plays a central role alongside EN 16931-compliant formats.

VeriFactu: Certified Invoicing Software​

What It Is​

VeriFactu (derived from "Verifiable Invoice") is a regulation that mandates requirements for invoicing software used by Spanish businesses. It is formally defined in Royal Decree 1007/2023 (Reglamento de requisitos que deben adoptar los sistemas informáticos de facturación).

Unlike clearance models (Italy, Poland) where invoices pass through a government platform, VeriFactu operates at the software level: it requires that invoicing systems produce tamper-proof, standardized records that guarantee the integrity and traceability of every invoice from the moment of creation.

How It Works​

VeriFactu requires invoicing software to:

  1. Generate a standardized invoice record for each invoice issued, containing all legally required data fields
  2. Create a hash chain: Each invoice record includes a cryptographic hash of the previous record, creating a tamper-evident chain (similar to blockchain principles)
  3. Digitally sign invoice records to guarantee authenticity
  4. Optionally transmit records to the AEAT (Agencia Estatal de Administración Tributaria — Spanish Tax Agency) in near-real-time

Businesses using software labeled "VeriFactu" must transmit their invoice records to AEAT. Businesses using compliant software without the VeriFactu label must still maintain the hash chain and digital signatures but are not required to transmit in real-time — though they must make records available upon request.

Timeline​

  • January 1, 2027: Mandatory for corporate taxpayers (Impuesto sobre Sociedades) not already using the SII system
  • July 1, 2027: Extended to all other established taxpayers and professionals (autónomos)

Businesses already enrolled in the SII (Suministro Inmediato de Información — Immediate Supply of Information) system for real-time VAT reporting are exempt from VeriFactu, as SII already provides equivalent transparency to the tax authorities.

B2B E-Invoicing Mandate (Ley Crea y Crece)​

What It Is​

The Ley Crea y Crece (Law 18/2022) introduced the legal framework for mandatory B2B electronic invoicing in Spain. The specific technical requirements and timeline are defined in implementing regulations that are still being finalized.

Expected Timeline​

The mandate will follow a phased rollout based on company turnover:

  • Companies with annual turnover exceeding €8 million: Expected to be mandatory 12 months after the final implementing regulations are published (likely 2027)
  • All other businesses: Expected to be mandatory 24 months after publication (likely 2028)

The exact dates depend on the publication of the final implementing regulations (Reglamento de desarrollo), which are still in preparation.

How It Will Work​

Spain plans an interoperable model combining public and private platforms:

  • A public platform operated by the government will serve as a central hub
  • Authorized private platforms can also be used for invoice exchange
  • If a private platform is used, a copy in Facturae syntax must also be uploaded to the public platform

This hybrid approach allows businesses to choose their preferred infrastructure while ensuring the tax authorities have visibility into all transactions.

Facturae: Spain's National Format​

What It Is​

Facturae is Spain's national XML format for electronic invoices. It has been used for B2G (business-to-government) invoicing through the FACe portal (Punto General de Entrada de Facturas Electrónicas de la Administración General del Estado) since 2015.

Format Details​

Facturae is an XML schema maintained by the Spanish government. Key characteristics:

  • XML-based: Pure structured data format (no embedded PDF)
  • Digitally signed: Facturae invoices must be signed with an XAdES electronic signature
  • Versioning: The current version is Facturae 3.2.x
  • B2G standard: Mandatory for invoices to Spain's public administration

Accepted Formats for B2B​

For the upcoming B2B mandate, Spain will accept invoices compliant with EN 16931 in the following formats:

  • CII (UN/CEFACT Cross Industry Invoice XML)
  • UBL (ISO/IEC 19845)
  • Facturae (Spain's national XML syntax)

SII (Suministro Inmediato de Información)​

SII is a real-time VAT reporting system operated by the AEAT. It is mandatory for:

  • Companies with annual turnover exceeding €6 million
  • Companies enrolled in the monthly VAT refund register (REDEME)
  • Groups of entities under the special VAT regime

SII requires businesses to report invoice data to AEAT within 4 calendar days of issuance. Companies using SII are exempt from VeriFactu requirements.

TicketBAI​

TicketBAI is a parallel invoicing software certification system used in the Basque Country (País Vasco). It is operated by the three Basque provincial tax authorities (Diputaciones Forales) and has requirements similar to VeriFactu but predates it. TicketBAI has been mandatory in the Basque provinces since 2022-2024 (phased by province).

NaTicket​

NaTicket is a similar system being developed for Navarra, based on the same principles as TicketBAI.

Key Differences from Other Systems​

AspectSpain (VeriFactu + B2B)Italy (SDI)Germany (ZUGFeRD)
Software certificationRequired (VeriFactu)Not requiredNot required
Clearance modelNo (software-level integrity)Yes (SDI clearance)No (decentralized)
B2B formatCII, UBL, or FacturaeFatturaPA XMLZUGFeRD PDF+XML
Real-time reportingOptional (VeriFactu) / Required (SII)Automatic via SDINot required
Hash chainRequiredNot usedNot used
Mandatory B2BExpected 2027/2028Since 2019Issuing from 2027/2028

Learn More​