Why e-invoices are regulated
Spain is introducing mandatory e-invoicing and invoice verification requirements to improve tax compliance and increase transparency in business transactions.
Under these rules, invoices must be created in a structured electronic format and, depending on the region, invoice data may need to be reported or made available to the relevant tax authority.
These requirements help tax authorities verify that invoices are genuine, traceable and accurately reported for tax purposes.
The rules differ across Spain because some regions operate their own tax systems.
Most businesses fall under the national tax authority (AEAT) and must comply with national schemes such as VeriFactu.
Businesses established in the Basque Country use the TicketBAI framework.
Businesses in Navarre may be subject to separate regional requirements.
When do the requirements become mandatory?
Sociedad Limitada businesses under the national AEAT regime: from 1 January 2027
Autónomos under the national AEAT regime: from 1 July 2027
TicketBAI is already in use in the Basque Country
No implementation date has been published for Navarre
These dates may change as the Spanish authorities publish further guidance and technical requirements.
