🇪🇸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
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.
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.