E-Invoicing Spain: New regulations for invoicing from 2026
Spain has taken another step towards tax digitalisation with the VERI*FACTU system. Companies subject to corporate income tax must implement the new rules from 1 January 2026; for freelancers and small businesses, e-invoicing will be mandatory from 1 July 2026. The Ecovis experts explain the details.
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All entrepreneurs, professionals, and companies subject to corporate, personal, or non-resident income tax must use invoicing software that ensures the authenticity, integrity, traceability, and immutability of records.
Entities already reporting under the Immediate Supply of Information System (SII) or under simplified regimes are partially excluded. In the Basque Country and Navarra, equivalent systems such as TicketBAI apply.
“We support you with system audits and VERI*FACTU conformity assessments, with certification, and advise you on Spanish and international activities.”
Juan Carlos Fuentes, Accountant, Senior partner, Tax counsel, ECOVIS Fiscalges S.L., Madrid, Spain
The main obligations and deadlines of e-invoicing in Spain
Invoicing software must:
- Record invoices sequentially and prevent alteration without trace
- Generate secure records with linked hashes and digital signatures
- Be backed by a responsible declaration confirming compliance
- Allow electronic delivery to the Spanish tax agency (AEAT) during audits or upon request
What companies need to do now
Companies in Spain should take the following steps promptly:
- Update their invoicing software
- Check with their provider to see if the software meets VERI*FACTU requirements
- Coordinate collaboration between tax, finance, and IT departments, especially in multinational corporations
