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D2F European Compliance Map

Spain — e-invoicing & regulatory profile

B2G uses FACe/Facturae; invoicing-system integrity and VERI*FACTU obligations depend on the applicable taxpayer and software timeline.

Evolving rolloutLast verified · 2026-09-21

Overview

Track by taxpayer and software scope

B2G uses FACe/Facturae; invoicing-system integrity and VERI*FACTU obligations depend on the applicable taxpayer and software timeline.

FormatsFacturae · VERI*FACTU records
TransmissionFACe for B2G · AEAT services

Reporting

SII and other tax-information regimes remain distinct from the B2G invoice channel.

Archiving and evidence

Billing records must preserve integrity, conservation, accessibility, readability and traceability.

APIs and platforms

FACe services and AEAT technical endpoints for compliant billing records.

Common mistake

Confusing Facturae, SII and VERI*FACTU, or applying one deadline to every taxpayer.

D2F implementation

Business event → country rule → network → evidence

D2F separates the invoice, reporting and software-control layers, then versions the applicable rule set and evidence.

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