Spain will enforce structured B2B e-invoicing from 1 October 2027, with Verifactu software mandatory for companies from 1 January 2027 and for self-employed from 1 July 2027. The Crea y Crece mandate applies to businesses with turnover above €8 million from 1 October 2027, and to all other VAT-registered businesses from 1 October 2028.
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1stopVAT · 7 days ago
Spain proposes raising the VAT rate on short-term rentals from 10% to 21% and tightening rules for digital booking platforms. The proposal also allows municipalities to raise property tax surcharges for non-EU buyers and imposes new reporting and penalty regimes on platforms.
LinkedIn Article by e-Invoice.app · about 1 month ago
Spain's tax agency has released the first full technical specifications for its public e‑invoicing platform, SPFE, making the e‑invoicing mandate concrete. The rules require all invoices to be UBL format, EN 16931 2026 version, and impose strict deadlines for e‑invoicing and payment reporting across different turnover thresholds. Private platforms must also retrieve invoices, provide them to clients immediately, and hold a registered power of attorney for each client.
The Invoicing Hub · 2 months ago
Spain’s tax authority released technical guidance for the upcoming SPFE e‑invoicing mandate, detailing a phased rollout: large companies by Oct 2027, small businesses by Oct 2028, and self‑employed by Oct 2029. The guidance covers the EN 16931:2026 UBL 2.5 standard, API and security requirements, and a developer sandbox available from Oct 2026.
VatCalc · 2 months ago
Spain's tax authority AEAT has outlined technical details for the upcoming Crea y Crece B2B e‑invoicing rollout, including a hybrid 5‑corner architecture and multi‑layer validation requirements. The order will enter force in October 2026, with the public platform live in August 2027 and mandatory e‑invoicing for high‑turnover firms from October 2027, expanding to all businesses by October 2028. Payment status reporting will extend to smaller entities in October 2029.
ZeroComa · 4 months ago
Spain’s new ministerial order on electronic invoicing takes effect on 1 October 2026, starting the clock for adaptation periods. Companies with annual turnover above €8 million must be compliant by 1 October 2027, while others must comply by 1 October 2028. The order activates the technical framework set out in Law 18/2022 and Royal Decree 238/2026.
VATCalc · 4 months ago
Spain’s Council of Ministers approved Royal Decree 238/2026 mandating structured B2B e-invoicing and 4‑day real‑time reporting. The phased rollout will start on 1 Oct 2027 for large firms (€8 m+ turnover) and extend to all taxpayers by 1 Oct 2028, with payment status reporting added in 2029. The regime requires EN 16931‑UBL invoices, a faithful copy to the public system, and a free public platform built by the Agencia Estatal de Administración Tributaria.
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Key Takeaways
As of 1 January 2027, companies subject to Corporate Income Tax in Spain must use Verifactu-certified invoicing software.
From 1 July 2027, self-employed and other businesses not subject to Corporate Income Tax in Spain must use Verifactu-certified invoicing software.
From 1 October 2027, businesses with annual turnover above €8 million in Spain must comply with the structured B2B e-invoicing mandate under the Crea y Crece law.
From 1 October 2028, all remaining VAT-registered businesses, SMEs and freelancers in Spain must comply with the structured B2B e-invoicing mandate.
From 1 October 2027, suppliers to Spanish public administrations must use the FACe platform for structured e-invoicing, as mandated by the AEAT.
Primary source
Read the full article at EU E-Invoicing HubThis summary was published on VATfaqs.com on 6 August 2026. It relates to VAT developments in Spain. The original source is EU E-Invoicing Hub.
