Spain E-Invoicing Guide: Verifactu, SII & FACe Compliance (2026)

What Is Spain's E-Invoicing Landscape in 2026?

Spain's approach differs from single-system countries like Italy or Brazil.

Spain's approach differs from single-system countries like Italy or Brazil. Multiple overlapping systems coexist:

What Is Verifactu and When Does It Start?

Verifactu (Sistema de Verificación de Facturas) is Spain's anti-fraud system requiring all invoicing software to be certified by AEAT.

Verifactu (Sistema de Verificación de Facturas) is Spain's anti-fraud system requiring all invoicing software to be certified by AEAT. Key requirements:

• Tamper-proof records: Each invoice creates an immutable record with a hash chain linking to the previous invoice
• Real-time or near-real-time reporting: Businesses can choose to transmit invoice data immediately to AEAT (Verifactu mode) or maintain local records subject to audit (non-Verifactu mode)
• QR code: Every invoice must include a QR code allowing AEAT verification
• Software certification: Invoicing software must be declared to AEAT as compliant via a responsible declaration

Verifactu Timeline

• July 1, 2026: Mandatory for businesses with annual revenue exceeding €8 million
• July 1, 2027: Mandatory for all remaining businesses

How Does Spain's SII System Work?

The SII (Suministro Inmediato de Información) is a real-time VAT reporting system mandatory for:

The SII (Suministro Inmediato de Información) is a real-time VAT reporting system mandatory for:

• Companies with revenue over €6 million
• Companies in VAT groups (REGE)
• Companies on the monthly VAT return regime

SII requires invoice data to be transmitted to AEAT within 4 calendar days of issuance (8 days for invoices received). This provides AEAT with near-real-time visibility into VAT transactions and effectively replaces quarterly VAT information returns (Form 347).

What Are Spain's VAT Rates?

What Are Spain's VAT Rates — 21%: Standard (tipo general) — Most goods and services.

What Are the Penalties for Non-Compliance?

the Penalties for Non-Compliance includes: Verifactu non-compliant software: Up to €50,000 per fiscal year for using non-certified software SII late reporting: €150 per delayed record, capped at €6,000 per quarter

• Verifactu non-compliant software: Up to €50,000 per fiscal year for using non-certified software
• SII late reporting: €150 per delayed record, capped at €6,000 per quarter
• FACe B2G rejection: Government invoices not submitted through FACe are rejected — payment is withheld
• General invoicing violations: 1-2% of invoice amount for formal errors

Which Software Supports Spain's E-Invoicing Systems?

Invoicemonk supports Spain's multi-system compliance with Verifactu-certified invoice generation, SII real-time data transmission, FACe Facturae 3. 2.

Invoicemonk supports Spain's multi-system compliance with Verifactu-certified invoice generation, SII real-time data transmission, FACe Facturae 3.2.2 format for government invoicing, and automated QR code generation — all from a single platform with Spanish-language support.