Regulatory updates - Spain

The Spanish Ministry of Finance is finalizing a bill that will introduce targeted changes to VAT rules for e-commerce and cross-border transactions. The proposal forms part of Spain’s implementation of the EU’s latest VAT in the Digital Age (ViDA) package and is expected to be submitted to Congress after completing the government approval process.

At the heart of the reform is the expansion and clarification of the One-Stop Shop (OSS) framework established under the EU’s  VAT in the Digital Age (ViDA) initiative. The draft clarifies how the €10,000 threshold for intra-EU distance sales should be calculated, confirming that only sales originating from the Member State where a business is established will count toward that limit.

The proposal also updates the special VAT regime for businesses established outside the European Union. Under the draft, a wider range of services supplied by non-EU businesses could fall within the regime, while new obligations, such as the possible appointment of a fiscal representative, would strengthen oversight and compliance.

These measures are part of Spain’s transposition of Directive (EU) 2025/516, which seeks to streamline VAT administration across the EU while adapting the framework to the realities of digital and cross-border commerce.

AEAT has published two documents, giving the clearest picture yet of how the SPFE will operate. Document 1 covers what it does; Document 2 covers how to connect to it.

Document 1 (Ministerial Order Project for the Public Electronic Invoicing Solution), Functional, confirms the following aspects:

• Hybrid model: When the electronic invoice issuance and interconnection are not performed via the SPFE, private platforms must deposit a faithful copy (copia fiel) in the SPFE simultaneously with issuance, flagged via CopyIndicator;
• Each invoice carries a unique code (NIF + series-number + issue date) enabling automatic deduplication;
• Mandatory lifecycle statuses: rejection or acceptance (silence equals acceptance), full payment date, and due date;
• Platforms must aggregate traffic, hold formal Power of Attorney (SP. apoderamiento) per client, and retrieve invoices automatically; thin pass-through models are non-compliant.

Document 2 (Public Electronic Invoicing Solution (SPFE)), Technical aspects. The following technical baseline is defined:

• Syntax: UBL 2.5 exclusively, aligned to EN 16931:2026;
• Two-layer validation: XSD for syntax, Schematron for business rules, must be embedded by senders; no public online validator;
• Connectivity via synchronous web services with certificate-based authentication;
• Representation asymmetry: sending allows Power of Attorney (SP. apoderamiento) or social collaborator; retrieving requires Power of Attorney (SP. apoderamiento) only, automated retrieval without registered representation is blocked.

What is next

Once the Ministerial Order is published in the BOE (expected October 1, 2026), transitional periods begin, the sandbox opens, and developer portal documentation, XSD schemas, Schematrons, WSDLs, message examples, follows before go-live.

Large businesses face mandatory compliance in October 2027. The technical picture is defined enough to act now. Prioritise UBL 2.5 readiness, Power of Attorney (SP. apoderamiento) onboarding design, and embedding validation logic. October 2027 is manageable for those who start in October 2026.

The country has taken another concrete step toward rolling out mandatory B2B electronic invoicing. The Ministry of Finance has published a draft Ministerial Order regulating the public electronic invoicing platform under the Crea y Crece framework, launching a formal public consultation phase. 

This draft Order is a key operational milestone, as it sets out how the public e-invoicing solution managed by the Spanish Tax Agency (AEAT) is expected to function in practice. 

What the draft Order covers 

The draft Ministerial Order focuses on the operational and technical rules for Spain's public e-invoicing solution, including: 

• How businesses can issue and receive electronic invoices via the AEAT platform; 

• How invoices and data must be transmitted to the public solution when private e-invoicing platforms are used; 

• Communication of mandatory invoice statuses, including acceptance, rejection, and effective payment; 

• Technical interoperability between the public solution and private platforms; 

• Identification, authentication, and representation requirements for users of the platform; 

• Use of structured formats aligned with European standards. 

Once the Ministerial Order is formally approved and published, it will activate the phased enforcement timeline for B2B electronic invoicing in Spain. Under the Crea y Crece framework: 

• Large companies will be required to comply first; 

• Smaller businesses and professionals will follow later, after an additional transition period. 

The exact enforcement dates will depend on the final publication and entry-into-force date of the Order. 

Consultation Details 

The consultation phase represents the last opportunity for companies, software providers, and other stakeholders to provide feedback on how the public e-invoicing platform will operate. 

Stakeholders are invited to submit comments by May 8, 2026. 

If adopted as drafted, the Order is expected to take effect on October 1st 2026, with a 12-month notice for the first group and 24 months for other taxpayers. This date may still change.

At this stage, the draft has no binding legal effect. The final content may still change following the consultation.