Tax Authority

Agencia Estatal de Administración Tributaria (AEAT)

B2G (Business-to-Government)

Mandatory electronic invoicing for public sector suppliers since January 15, 2015

Submission via the FACe platform

Required format: Facturae (structured XML)

Digital signature mandatory to ensure authenticity and integrity

B2B (Business-to-Business) – Upcoming Mandate

Introduced under the Crea y Crece Law

Mandatory B2B e-invoicing not yet fully implemented (pending final technical regulations)

Expected rollout (subject to final law):

Large companies: ~12 months after publication of regulations

SMEs: ~24 months after publication

Key expectation:

Transition from PDFs to structured electronic invoice formats

Interoperability and traceability requirements will apply

Invoice Formats

B2G: Facturae (structured XML) – mandatory

Current B2B (transitional phase): PDFs and other formats are still in use

Future B2B (post-mandate): Structured e-invoices will be mandatory. Must comply with EU standards and Spanish interoperability requirements

Reporting & Compliance Systems

Spain is introducing enhanced invoice reporting and anti-fraud systems (e.g., VeriFactu)

Focus areas include:

Real-time or near-real-time reporting

Traceability of invoice data

Prevention of tax fraud

Archival Requirements

Minimum retention: 4 years

Must ensure:

Accessibility for tax authorities

Integrity of content

Readability over time

Digital Signature

Mandatory for Facturae (B2G) invoices

Ensures

Authenticity of origin

Integrity of content