Domestic B2B only — issuer and recipient both empresarios/profesionales with seat, permanent establishment or residence in Spain. B2C excluded. Non-residents not in scope. Simplified invoices generally excluded unless they are 'qualified' simplified invoices. Invoice status/payment reporting is mandatory for all invoices. The AEAT public solution is free and voluntary; private exchange platforms must interoperate and convert between all four permitted syntaxes.
Spain is the single most-confused entry on any mandate table because there are TWO unrelated regimes running on different clocks: VERI*FACTU (a certified-billing-software / anti-fraud regime under RD 1007/2023, deadlines 1 Jan 2027 and 1 Jul 2027) and Crea y Crece B2B e-invoicing (RD 238/2026, deadlines pegged to a ministerial order). Vendors routinely merge them into one date; do not. Second, the Crea y Crece dates are still FLOATING — until the ministerial order is actually published in the BOE, '≈Oct 2027 / ≈Oct 2028' is a projection, which is why this entry is medium confidence rather than high. Third, both regimes have already slipped repeatedly, so present the dates as order-dependent rather than fixed.
4 of 6 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
