Spain Provides New Technical Detail on B2B E-Invoicing System

Spain’s Tax Agency has provided further details on the country’s future B2B e-invoicing system, including invoice formats, lifecycle reporting and the operation of its public platform.

During a technical webinar on 10 September, the Agencia Estatal de Administración Tributaria (AEAT) said the Ministerial Order needed to complete the regulatory framework was in the final stages of processing. Its publication is expected during October 2026, although the agency acknowledged that it may not meet the previously targeted date of 1 October.

This timing matters because the implementation deadlines are linked to the Order entering into force. Businesses with annual turnover above €8 million are expected to comply 12 months later, with the remaining businesses following after 24 months. A delay beyond 1 October would make the widely cited deadlines of 1 October 2027 and 1 October 2028 subject to confirmation.

Spain will operate a hybrid system combining private e-invoicing platforms with the AEAT-managed Public Electronic Invoicing Solution, known as the SPFE.

The agency confirmed that the public platform will use UBL 2.5, aligned with the EN 16931 semantic standard. The SPFE will validate invoices against UBL, EN 16931 and additional AEAT-specific rules.

The e-invoicing hub report that the webinar primarily focused on the technical specifications of the SPFE, for which the AEAT confirmed the use of the new UBL 2.5 standard, aligned with the EN 16931 semantic model.

Invoice recipients must report full payment and the relevant payment and due dates to the SPFE, or communicate that the invoice has been rejected. Invoices not rejected will be presumed accepted.

Detailed technical documentation and a testing environment are due to become available following publication of the final Ministerial Order.

Spain is also considering how its B2B e-invoicing regime could eventually be aligned more closely with its existing SII and VERI*FACTU systems. A recent Spanish Senate motion called for the three frameworks to be progressively integrated and aligned with the EU’s VAT in the Digital Age requirements, although the motion is non-binding and does not itself change the implementation timetable.

The E-Invoicing Hub

SPFE PDF

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