🇪🇸Spain
No deadline has passed yet. The first date on the timetable is the one that counts.
Verified on 2026-08-11
The timetable
| Date | Who | Obligation | Scope |
|---|---|---|---|
| 1 October 2027upcoming | businesses with turnover above €8m | issuing and receiving ⚠ Subject to the ministerial order taking effect, expected on 01/10/2026. | b2b |
| 1 October 2028upcoming | all other businesses in scope | issuing and receiving ⚠ Same reservation. | b2b |
Legal basis. Ley 18/2022 “Crea y Crece”; Royal Decree 238/2026 of 24/03/2026; ministerial order pending publication.
Formats and transmission
- Accepted formats
- Facturae · UBL 2.1 · UN/CEFACT CII · EDIFACT
- Regulatory model
- post-audit with a public platform
- Transmission network
- The AEAT public solution and private platforms
The same check via API
This country has no sealed national floor with us yet: its invoices are judged against the European floor, which covers the core. The call therefore targets Europe, and saying so is more useful than implying national coverage.
curl -X POST https://api.factlint.com/v1/validate \ -F '[email protected]' \ -F 'jurisdiction=EU' \ -F 'ruleset=latest' \ -H 'Accept-Language: fr'What that format contains, rule by rule →
Common searches about this country
These phrases mirror what a vendor or integrator searches for: country, date, format, API and coverage level.
What Factlint checks today
The European core is validated and sealed; the national Facturae format is not.
EN 16931 is validated and sealed, but the national rules are not applied. The API response states this explicitly rather than letting you assume a national conformity that was never checked.
Rules specific to this jurisdiction
No rule specific to this jurisdiction: it is judged on the EN 16931 European core, with no national layer.
Do you build invoicing software?
You are the one carrying this deadline for your customers. Factlint fits upstream of your chain: one call validates, fixes what can be fixed without risk, and returns the exact list of what is missing. Above all, every verdict is rendered against a pinned, time-stamped rule set — so you can replay it years later, and test today against rules that are not yet in force.
Official sources
- Agencia Tributaria (AEAT) — Spanish Tax Agencyaccessed on 2026-08-11
Not to be confused with Veri*factu, an obligation that applies to invoicing software (January and July 2026) rather than to the exchange of electronic invoices. Several comparison sites mix up the two timetables.
History of this page
- 2026-08-11Page created; timetable cross-checked the same day.
General information, verified on 2026-08-11. This is neither tax advice nor legal advice. Factlint validates and prepares your files upstream of your platform; it does not transmit them and it replaces no reporting obligation.