ES · EUR · reporting

Timeline

Explore electronic invoicing formats, identifiers, rules, deadlines and free technical tools for Spain. Facturae XML, billing records. Technical checks do not guarantee acceptance by a tax authority or receiving platform.

phasedP0Reviewed 2026-08-02
Mandate timeline

Facturae, VERI*FACTU, SII

Recorded statusphased
ScopeElectronic invoice or transaction-reporting rules with country-specific technical requirements.
Delivery modelTax reporting, certified billing software or structured exchange depending on transaction.
Last reviewed2026-08-02

Mandate dates can depend on turnover, legal form, registration status, transaction type, residency, public-sector buyer, invoice value and transitional exceptions. Use the checker as a research starting point rather than legal confirmation.

The saved record is only current through 2026-08-02. Confirm changes published after that date with Agencia Tributaria.