Latest e-invoicing updates in Spain

Spain’s AEAT has published new guidance on the SPFE e-invoicing system, confirming a phased rollout from 1 October 2027 for large businesses and from 1 October 2028 for all other businesses and professionals. The system will use UBL 2.5, XSD and Schematron validation, certificate-based web services, and mandatory invoice status reporting by recipients.

The Spanish Tax Agency (AEAT) has published two major documents explaining how the country’s new Public Electronic Invoicing Solution (SPFE) will work. These publications provide the clearest picture yet of Spain’s upcoming e‑invoicing mandate, covering both business rules and technical requirements.

Implementation timeline:

·         October 1, 2027 – Mandatory e‑invoicing for businesses with turnover above €8 million.

·         October 1, 2028 – Obligation extends to all other businesses and professionals.

·         October 1, 2029 – Self-employed individuals begin mandatory reporting of invoice statuses.

The system will act as a universal repository, an interconnection hub, a free billing tool for small businesses, and a payment status engine. Recipients must report acceptance, rejection, and payment dates. Issuers may optionally report collection or discrepancies. Each invoice will carry a unique code to ensure traceability.

Technical standards:

·         Operates exclusively in UBL 2.5, aligned with EN 16931:2026.

·         Two‑layer validation: XSD for structure and Schematron for business rules.

·         Access via secure web services with certificate authentication.

A sandbox will be available after the Ministerial Order is published, expected on October 1, 2026.