Spain has positioned itself as one of Europe's most advanced countries in electronic invoicing and digital tax control. Three systems currently coexist: the SII at the national level, TicketBAI in the Basque Country, and VeriFactu as the future nationwide standard. Understanding each system is essential for any e-commerce business operating on Spanish territory.
SII: Immediate Supply of Information
Operational since July 2017, the SII requires companies with annual turnover exceeding 6,010,121.04 euros to transmit their invoice records to the Tax Agency within 4 calendar days of issuance. The system works through XML file submissions via secure web services. Companies enrolled in SII file monthly VAT returns and are exempt from filing forms 347, 340 and 390. Voluntary enrollment is available and offers advantages including shorter refund processing times and real-time visibility of the company's VAT position.
TicketBAI: the Basque Country system
TicketBAI is a joint project of the three Basque Provincial Councils and the Basque Government. It requires all invoicing software to generate an electronically signed XML file for each invoice issued, including a QR code that allows consumers to verify the invoice has been declared to tax authorities. In Bizkaia, the system became mandatory from January 2024, Gipuzkoa followed in 2024, and Álava completed implementation in 2025. Non-compliance can result in penalties of up to 20,000 euros per invoice. The system aims to combat tax fraud by ensuring every transaction is recorded and verifiable.
VeriFactu: the future national standard
Royal Decree 1007/2023 establishes the VeriFactu system, which will require all businesses and professionals to use invoicing software that guarantees the integrity, preservation, traceability and immutability of invoice records. The software must generate an invoice record for each invoice issued and transmit it to the Tax Agency either automatically or on demand. Software developers must adapt their systems by July 2025, and the obligation for taxpayers will come into force progressively through 2026.
Impact on e-commerce businesses
For e-commerce sellers, these systems mean that invoicing software must be certified and regularly updated. Platforms like Shopify, PrestaShop and WooCommerce need specific plugins or integrations to comply with SII, TicketBAI or VeriFactu depending on the company's fiscal location. Marketplaces like Amazon issue their own invoices for sales where they act as deemed supplier, but sellers remain responsible for invoicing their direct sales and any B2B transactions.
Compliance solutions
Zunapro implements electronic invoicing solutions compliant with all three systems. From software configuration to automatic generation of XML files and QR codes, we ensure your e-commerce business meets all electronic invoicing obligations in Spain.
