Spain

TAX COMPLIANCE MODEL

Post-Audit (Current) →
Decentralized CTC and exchange (Upcoming)

INVOICE EXCHANGE MODEL

Email, Interoperability, Paper, Peppol (Current) →
Interoperability (Upcoming)

FORMATS

EN 16931 compliant (Upcoming)

STATUS

Changing

TIMELINE

1 Jan 2026

Mandatory VAT e-reporting model-VERIFACTU law will be introduced.

1 Jan 2027

Crea y Crece law introducing 5 corner e-invoicing model.

KEY FACTS

  • Spain is introducing "VERIFACTU" law defining how VAT e-reporting should be handled. Following it, will be the "Crea y Crece" law establishing mandatory e-invoicing rules.
  • "Crea y Crece" will introduce the so called 5-corner model which will bring VAT e-reporting and Regulated interoperability under one integrated model.

ISSUING RULES

  • Invoices can currently be issued via email, paper, or Peppol.
  • After "Crea y Crece" law, all invoices should be exchanged through Certified Service Provider Network and VAT report delivered to Governement Platform.

RECEIVING RULES

  • Invoices can currently be issued via email, paper, or Peppol.
  • After "Crea y Crece" law, all invoices should be exchanged through Certified Service Provider Network and VAT report delivered to Governement Platform.