Spanish VAT Compliance Snapshot 2026 — Quick Read
Spain runs one of the EU's most rigorous VAT regimes. SII (Suministro Inmediato de Información) requires near-real-time invoice books submission to AEAT within 4 calendar days, mandatory since 2017 for taxpayers above €6,010,121.04 turnover, REDEME members and VAT groups. Facturae XML 3.2.2 remains the structured format for mandatory B2G e-invoicing routed through FACe. The big 2026 change is Verifactu (Royal Decree 1007/2023): every billing software must implement unalterable records, chained hashes and QR codes — mandatory from 1 January 2026 for corporate-tax payers and 1 July 2026 for the self-employed. Meanwhile the Crea y Crece Law (Ley 18/2022) extends mandatory e-invoicing to all B2B transactions in a phased rollout. Four IVA rates apply: 21% standard, 10% reduced, 4% super-reduced, 0% zero. Penalties under Article 200 LGT bite at €300-€6,000 per quarter for SII non-submission.
The 2026 Spanish VAT Compliance Landscape at a Glance
Few European countries layer as many compliance systems on top of each other as Spain. The cards below summarise the six compliance pillars covered in this guide — keep them nearby as you read each deep-dive section.
SII — Suministro Inmediato de Información
Mandatory since 1 July 2017 · Real-time VAT books to AEAT · 4-day window · SOAP web services
Facturae — Structured XML E-Invoice
Version 3.2.2 / 3.2.2.1 · Mandatory for B2G since Ley 25/2013 · Routed via FACe portal · XAdES-signed
Verifactu — RD 1007/2023 Anti-Fraud System
Mandatory billing-software certification · Unalterable records · Chained hashes · QR on every invoice
AEAT — Agencia Estatal de Administración Tributaria
National tax authority · Operates SII, Verifactu and Sede Electrónica · Cross-checks SII vs Modelo 303/390
IVA — Impuesto sobre el Valor Añadido
Four rates: 21% / 10% / 4% / 0% · Canary Islands IGIC 7% · Ceuta & Melilla IPSI
RECC — Régimen Especial del Criterio de Caja
Cash-basis VAT special regime · Available below €2M turnover · Defers VAT to payment date
Ready to automate Spanish VAT compliance?
Connect SII, Facturae, Verifactu and Modelo 303/390 to a single Zunapro panel. Real-time AEAT submission, Verifactu-compliant invoices and Facturae XML for FACe — out of the box.
1. SII — Suministro Inmediato de Información (Real-Time VAT)
SII at a Glance
SII (Suministro Inmediato de Información) is the centrepiece of Spanish VAT compliance. Launched on 1 July 2017 under Royal Decree 596/2016, it replaces the old quarterly Modelo 340 ledger filing with near-real-time submission of VAT books directly to AEAT through SOAP web services. Spain became one of the first EU member states to implement what the European Commission now calls "Digital Reporting Requirements" — a model later copied by Hungary's RTIR, Italy's SdI and Portugal's SAF-T PT.
The original 2017 rollout targeted approximately 62,000 large taxpayers: companies above €6,010,121.04 turnover, those registered in REDEME, VAT groups and certain public administrations. Other taxpayers may opt in voluntarily by filing Modelo 036 by the prior November. AEAT cross-checks SII submissions against quarterly Modelo 303 and annual Modelo 390 — discrepancies trigger automated "requerimientos" within days.
The Four Ledgers Submitted via SII
SII consolidates four separate VAT books that previously had to be reconstructed for audit:
- Libro Registro de Facturas Expedidas — issued invoices (sales)
- Libro Registro de Facturas Recibidas — received invoices (purchases)
- Libro Registro de Bienes de Inversión — investment goods register
- Libro Registro de Determinadas Operaciones Intracomunitarias — intra-EU operations
SII Submission Deadlines 2026
The submission window is one of the strictest in the EU. The official deadlines, consolidated since 2018 in Order HFP/417/2017, are:
Important: The 4-day count excludes Saturdays, Sundays and national public holidays. AEAT publishes the official calendar each year on its Sede Electrónica portal.
Voluntary SII Opt-In
Taxpayers below the thresholds may voluntarily join SII by filing Modelo 036 in November of the prior year. Reward: quarterly informative declarations (Modelo 347, 390) become unnecessary, and refund cycles accelerate from quarterly to monthly via REDEME — a major working-capital advantage.
💡 Read the full SII integration guide
Deep-dive into the SOAP WSDL, error-code library, REDEME enrolment, the 4-day calendar and the 10-minute Zunapro connection flow.
2. Facturae — Structured XML E-Invoice Mandatory for B2G
The Origins of Facturae
Facturae is the Spanish XML schema for structured electronic invoices, jointly developed by the Ministerio de Hacienda and Ministerio de Industria from 2007. The schema has evolved through 3.0, 3.1, 3.2, 3.2.1 to the current 3.2.2 / 3.2.2.1 in use in 2026. Facturae predates the EU's EN 16931 norm but interoperates via documented mappings.
The decisive milestone was Ley 25/2013, de impulso de la factura electrónica, which made Facturae mandatory for invoices issued to Spanish public administrations above €5,000 — and in practice all public bodies adopted it for every amount.
FACe — The Public Entry Point
FACe (Punto General de Entrada de Facturas Electrónicas), operated by the Ministry for Digital Transformation, is the central entry point for invoices to the Spanish public sector. Suppliers upload Facturae XML signed with a qualified certificate using XAdES (XML Advanced Electronic Signature) in EPES or T variant. Each invoice carries three identifying DIR3 codes:
- Oficina contable — accounting office registering the invoice
- Órgano gestor — management organ responsible for procurement
- Unidad tramitadora — processing unit handling the supplier
FACe returns standardised status updates — registered, validated, accounted, paid, rejected — via web portal and HTTPS REST API. Regional administrations operate equivalents (FACeB2B, e-FACT in Catalonia) interoperable with FACe.
Facturae 2026 Status
Facturae 3.2.2 remains the production version in 2026. The next evolution — Facturae 4.0 — is in draft, expected to align fully with EN 16931 and support Crea y Crece. The AEAT Verifactu QR becomes a mandatory enrichment of every B2B Facturae invoice from 2026.
B2B Phased Mandate (Ley Crea y Crece)
Ley 18/2022 "Crea y Crece" ("Create and Grow"), approved in September 2022, extends mandatory structured e-invoicing to all B2B transactions between Spanish businesses and self-employed professionals. The implementing Royal Decree was approved in mid-2023 and is, as of June 2026, in the final stages of technical regulation publication. The rollout timetable runs roughly:
- Large taxpayers (turnover > €8 million) — approximately 12 months after the technical regulation enters into force
- All other businesses — 24 months after the technical regulation enters into force
- Format options — Facturae XML, UBL 2.1, CII 16B, EDIFACT, all routed via the public solution or an accredited private platform
📘 Read the full Facturae integration guide
XAdES signature setup, FACe DIR3 mapping, FACeB2B for autonomous-community invoicing and the Crea y Crece B2B technical specification.
3. AEAT Integration — Sede Electrónica, Digital Certificates, Modelos
AEAT and the Sede Electrónica
The Agencia Estatal de Administración Tributaria (AEAT) is Spain's national tax authority, established by Law 31/1990 and operational since 1992. It manages all state-level taxes (IVA, IRPF, IS, IRNR) and operates the central Sede Electrónica (sede.agenciatributaria.gob.es). SII submissions, Modelo 303/390 filings and Verifactu certifications all flow through Sede Electrónica endpoints.
Qualified Digital Certificates
Every AEAT interaction requires a qualified digital certificate from an accredited Trust Service Provider:
- FNMT-RCM — Spanish Royal Mint, issuer of the Certificado de Persona Física / Jurídica
- Cl@ve PIN / Cl@ve Permanente — government identity (web only, not SII machine-to-machine)
- DNI electrónico — Spanish electronic national ID, for individuals
- Private TSPs — Camerfirma, Firmaprofesional, eIDAS-compliant EU providers
Key AEAT Modelos for Marketplace Sellers
The most important AEAT models that intersect with SII and marketplace activity:
| Modelo | Purpose | Frequency | SII Interaction |
|---|---|---|---|
| 303 | IVA quarterly self-assessment | Quarterly (or monthly for REDEME / SII) | AEAT cross-checks against SII books |
| 390 | IVA annual summary | Annual (January) | Not required if on SII |
| 347 | Annual third-party transactions >€3,005.06 | Annual (February) | Not required if on SII |
| 349 | Recapitulative statement of intra-EU operations | Monthly or quarterly | Complementary to SII intracomunitarias |
| 036 / 037 | Tax registry — entity census | On registration / changes | Used to opt-in to SII voluntarily |
| 369 (OSS) | One Stop Shop intra-EU distance sales | Quarterly | Separate from SII |
🏛️ Read the full AEAT integration guide
FNMT certificate enrollment, Cl@ve setup, Modelo 303/390/347/349 automation and SII reconciliation playbook.
4. IVA Rates 2026 — 21% / 10% / 4% / 0%
The Four Rates Explained
Spanish IVA, regulated by Ley 37/1992 del IVA and RD 1624/1992, applies four main rates on peninsular Spain and the Balearic Islands:
A 0% zero rate applies to certain operations and was temporarily extended to staple foods (olive oil, bread, milk, eggs, cheese, fruit, vegetables, cereals, legumes) during 2023-2024 inflation measures under RDL 20/2022. Most rolled back to 4% during 2026, with residual application in 2026. Intra-EU exports, exports outside the EU, and operations to embassies carry a permanent 0% rate.
IVA Rates by Region
Spain's territorial VAT landscape is unique within the EU:
- Peninsular Spain + Balearic Islands — IVA 21/10/4/0%
- Canary Islands — IGIC (Impuesto General Indirecto Canario) at a 7% general rate, 3% reduced, 0% / 5% / 9.5% / 13.5% / 15% / 20% specials
- Ceuta & Melilla — IPSI (Impuesto sobre la Producción, los Servicios y la Importación) — variable rates by category
Marketplace sellers shipping into Canary Islands or Ceuta/Melilla must apply IGIC or IPSI instead of IVA, with separate registration at the respective regional tax authorities (Agencia Tributaria Canaria, Consejería de Hacienda in Ceuta/Melilla).
IVA Equivalencia Surcharge
Recargo de equivalencia is a special simplification for retailers selling goods unchanged to consumers. The supplier charges an extra surcharge on top of IVA (5.2% on 21%, 1.4% on 10%, 0.5% on 4%, 1.75% on tobacco). The retailer files no Modelo 303 — a major simplification but typically incompatible with marketplace seller profiles.
Rate-mapping is non-trivial. Categorising a SKU as 21%, 10% or 4% requires reading Annex IV of Ley 37/1992 line by line — and miscategorisation triggers AEAT requerimientos. Zunapro ships a pre-mapped catalogue of 12,000+ Spanish CNAE / EAN categories. See the IVA mapping module →
5. Verifactu — Mandatory Billing Software Certification from 2026
The Anti-Fraud Law and RD 1007/2023
Verifactu is the colloquial name for the verification system established by Royal Decree 1007/2023, of 5 December, implementing Ley 11/2021 (Anti-Fraud Law). The Royal Decree imposes strict requirements on every SIF (Sistema Informático de Facturación) used by Spanish taxpayers.
Verifactu Technical Requirements
Every compliant billing software must implement, at minimum:
- Unalterable records — invoices cannot be modified or deleted; corrections use rectifying invoices linked via internal references
- Chained hash (huella) — each record references the SHA-256 hash of the previous record (tamper-evident chain)
- QR code on every invoice — encoded URL pointing to AEAT for verification
- "VERI*FACTU" legend — printed when the system operates in verifiable mode
- Event log — startup, shutdown, recovery, anomalies with timestamps
- Optional real-time submission — "VERI*FACTU mode" (sent to AEAT) or "no VERI*FACTU mode" (stored locally for inspection)
Verifactu Mandatory Dates
The implementation timetable, fixed by Royal Decree 254/2026 and the Order HAC/1177/2024, is:
- 29 July 2026 — software vendors had to publish Verifactu-ready versions (transition: voluntary adoption between 29 July 2026 and end-2026)
- 1 January 2026 — mandatory for taxpayers subject to Corporate Tax (Impuesto sobre Sociedades)
- 1 July 2026 — mandatory for taxpayers subject to IRPF (self-employed) and all other categories
- SII taxpayers — exempt from Verifactu real-time submission because SII already covers it, but billing software must still be Verifactu-certified
VERI*FACTU vs No-VERI*FACTU Modes
VERI*FACTU mode sends records to AEAT in real time after each invoice; the legend is printed and customers can scan the QR to verify directly with AEAT. No-VERI*FACTU mode stores records locally with the chained hash and event log; AEAT may inspect at any time. Zunapro recommends VERI*FACTU mode as the default — the customer-trust signal is substantial and inspection risk is eliminated.
🔐 Read the full Verifactu integration guide
Chained-hash schema, QR code generation, certification audit checklist and Zunapro's pre-certified Verifactu module.
6. Ley Crea y Crece — Mandatory B2B E-Invoicing from 2026
The Origin of Crea y Crece
Ley 18/2022, de creación y crecimiento de empresas, approved on 28 September 2022, has a broader scope than e-invoicing — it includes limited-liability companies with €1 of share capital and restrictions on commercial payment delays. But its Article 12 — "Factura electrónica entre empresarios y profesionales" — is the EC's most-watched Spanish digital-VAT measure of the decade.
Article 12 establishes the principle: every invoice between Spanish businesses and self-employed professionals must be issued in structured electronic format, with mandatory status notifications back to the issuer when the invoice is accepted, rejected or paid.
The Phased Rollout
The implementing Royal Decree fixes the rollout schedule by time elapsed since the technical regulation enters force:
- +12 months — large taxpayers (turnover > €8M) must issue and receive e-invoices
- +24 months — all other businesses and self-employed professionals must comply
- +36 months — full status-notification mandatory (acceptance / rejection / payment)
Accepted Formats and the Public Solution
The Royal Decree opens the framework to four structured formats compatible with EN 16931:
- Facturae 3.2.2 / 3.2.2.1 — Spanish national format
- UBL 2.1 — OASIS standard, common in Nordic countries
- CII 16B — UN/CEFACT Cross Industry Invoice
- EDIFACT — legacy EDI, supported for backwards compatibility
Two routes exist: the "solución pública" (free public hub by AEAT) and private "plataformas privadas acreditadas". All private platforms must mirror invoices and status events to the public solution in real time.
What Crea y Crece Means for Marketplace Sellers
Any seller invoicing Spanish business customers must adopt a compliant e-invoice format and route. B2C orders stay outside Crea y Crece — they are handled by Verifactu and SII. Sellers handling both B2B and B2C (office supplies, IT, industrial, professional services) need one stack producing Facturae for B2B and Verifactu-tagged simplified invoices for B2C.
📑 Read the full Crea y Crece integration guide
Royal Decree technical regulation, format mapping (Facturae / UBL / CII), public-solution vs private-platform routing and the status-notification workflow.
7. RECC — Régimen Especial del Criterio de Caja for Small Businesses
The Cash-Basis VAT Regime
RECC was introduced by Ley 14/2013 de Apoyo a los Emprendedores to alleviate SME cash flow. Under standard IVA, VAT is accrued at invoice issuance — meaning sellers must pay output VAT to AEAT even if the customer has not yet paid. Under RECC, VAT accrues at the moment of payment (criterio de caja).
Eligibility and Election
- Turnover ceiling — €2 million in the previous calendar year
- Election — via Modelo 036/037 before 31 December of the prior year
- Maximum deferral — VAT due on payment OR on 31 December of the year after issuance, whichever is earlier
- Mandatory legend — "régimen especial del criterio de caja" on every invoice
The Trade-Off and SII Interaction
The catch is symmetrical: customers of RECC sellers can only deduct input VAT once they have paid, not at invoice receipt — making RECC sellers slightly less attractive to large B2B buyers. RECC tends to fit B2C-heavy SMEs. RECC users must also submit additional SII data — the actual collection date — adding a second submission per invoice. Zunapro automates both submissions and tracks partial payments for partial VAT accrual.
8. IVA Exemptions and Special Regimes
IVA-Exempt Operations
Article 20 of Ley 37/1992 lists operations exempt from IVA (without right to deduct input VAT). Most relevant to marketplace and accounting platforms:
- Education services — formal education, vocational training, regulated private tutoring
- Health services — by qualified medical professionals; hospitalisation, ambulatory care
- Financial services — loans, deposits, securities (with carve-outs for fees)
- Insurance and reinsurance operations
- Sales of used dwellings and residential rental
- Postal services by the universal-service provider; cultural / sports by public bodies or non-profits
Zero-Rated Operations (With Right to Deduct)
Distinct from exemptions, zero-rated operations carry IVA 0% but preserve the supplier's right to deduct input VAT — a substantial cash-flow advantage. These include:
- Intra-EU supplies — sales to VAT-registered customers in other EU member states, reported on Modelo 349
- Exports outside the EU — accompanied by DUA customs documents
- Sales to diplomatic missions and international organisations
- Bunker fuels and aviation supplies
- Temporary food-staple zero rate (2023-2026 inflation measures, residually applied in 2026)
Special VAT Regimes
Besides RECC, Ley 37/1992 establishes several special regimes:
- REAGP — agriculture, livestock, fisheries
- Recargo de equivalencia — retailers selling unchanged goods (incompatible with most marketplaces)
- Régimen simplificado — module-based for very small businesses
- REBU — margin scheme for second-hand goods, art, antiques, collectibles
- Travel agencies and investment gold regimes
- OSS (Ventanilla Única) — Modelo 369 for intra-EU distance sales · IOSS for imports < €150
9. Penalties — Article 200 LGT and Verifactu Sanctions
The General Tax Law Framework
Tax penalties in Spain are governed by Ley 58/2003, General Tributaria (LGT), Articles 191-206. Infringements relevant to SII and e-invoicing concentrate in Articles 198-201 bis.
Article 200 LGT — SII Penalties
Article 200 LGT sanctions failures related to electronic books and registers:
- Late submission — 0.5% of omitted amount, min €300, max €6,000 per quarter
- Incorrect data — 1% of omitted amount (min €150, max €6,000)
- Total omission of an invoice — fixed €150 per invoice, up to 1% of annual turnover
- Failure to keep electronic books — up to 1% of gross annual turnover
Article 201 LGT — Invoicing Penalties
Article 201 LGT covers invoice-issuance defects — missing mandatory data, late issuance, duplicates. Sanctions range from 1% of the operation amount for formal defects to 75-150% of the amount for invoices issued without backing operations (often linked to fraud).
Verifactu-Specific Sanctions (Article 201 bis LGT)
The Anti-Fraud Law (Ley 11/2021) introduced Article 201 bis LGT, sanctioning the production, marketing and use of non-compliant billing software:
- Manufacture / marketing of non-compliant software — fixed fine of €150,000 per fiscal year and per non-compliant programme
- Use of non-compliant software by a taxpayer — fixed fine of €50,000 per fiscal year
- The sanctions stack with any related procedural sanctions (Article 200) when the software defect produces SII errors
Reductions and Settlements
Article 188 LGT establishes a generous reduction system: 30% when the taxpayer accepts the proposed liquidation (conformidad), plus 40% when paid promptly within the voluntary period without appeal — combined, total reduction can reach 58% of the headline sanction.
Compliance is not optional in 2026. AEAT's automated cross-checking of SII submissions against Modelo 303 / 390 triggers requerimientos within days of detection. Zunapro bundles a Spanish compliance pack — automated SII issuance, Verifactu QR generation, Facturae export and Article 200 LGT-safe submission windows — alongside marketplace integrations. See compliance bundle →
10. How to Implement Spanish VAT Compliance — 2026 Step-by-Step
1. Determine Your SII Obligation
- Mandatory if turnover > €6,010,121.04 in the previous year, or REDEME member, or VAT group
- Voluntary opt-in by Modelo 036 in November of the prior year — recommended for high-volume e-commerce sellers seeking REDEME monthly refunds
- Not required for taxpayers below the threshold — but Verifactu still applies from 2026
2. Obtain Qualified Digital Certificate
Without a qualified certificate, no SII submission or Facturae signature is possible. The fastest routes:
- FNMT Certificado de Persona Jurídica — apply at fnmt.es, identify in person at a Hacienda branch, receive within 24-48 hours
- Private TSP — Camerfirma, Firmaprofesional, eIDAS-compatible — often remote-issuable for EU companies
- Validity — typically 2 years, renewable; software should track expiry and rotate before lapse
3. Verifactu-Certified Billing Software (Mandatory from January 2026)
Choose billing software certified to RD 1007/2023. Certification audit checklist:
- Chained SHA-256 hash records inspectable; QR code on every invoice with valid AEAT URL
- "VERI*FACTU" legend printed in submission mode; event log with timestamped events
- Vendor's "declaración responsable" on file
4. SII Integration (4-Day Window)
- Configure SOAP endpoints (production / preproducción) and submit four ledgers
- Map each invoice's IVA rate, equivalencia surcharge, RECC flag if applicable
- Handle AEAT response codes and reconcile against Modelo 303 each quarter
5. Facturae for B2G and Future B2B
- Facturae 3.2.2 XML aligned with the official XSD; XAdES-EPES / XAdES-T signature
- FACe upload via HTTPS REST API with DIR3 codes mapped per contracting authority
- Status-update polling (registered → validated → accounted → paid) and rectifying invoice flow
6. Connect via Zunapro (10-Minute Integration)
- Sign in to Zunapro and open the Spain accounting module
- Upload your FNMT digital certificate (P12 / PFX format)
- Enable SII, Verifactu and Facturae — single toggle each
- Map your master catalog to IVA rates (21/10/4/0%) — Zunapro auto-suggests using pre-mapped CNAE codes
- Configure RECC if eligible — Zunapro adds the legend automatically
- Go live — first SII batch submits within minutes; AEAT response codes appear in real time
Automate SII, Verifactu and Facturae in one panel
Real-time SII to AEAT within 4 days · Verifactu-certified invoicing with QR · Facturae XML for FACe · Modelo 303/390/347/349 export · IVA 21/10/4/0% auto-mapped — all from one Spanish accounting hub.
Start Spanish Compliance →Spanish Legal Framework Reference — LGT, Ley IVA, AEAT, Verifactu
Core Legal Instruments
- Ley 37/1992, del IVA (Ley IVA) — foundational VAT law; rates in Art. 90-91, exemptions Art. 20, RECC Art. 163 decies
- RD 1624/1992 — implementing regulation of the IVA Law
- Ley 58/2003, General Tributaria (LGT) — General Tax Law; penalties Art. 191-206 (and 201 bis Verifactu)
- RD 596/2016 + Orden HFP/417/2017 — SII creation and technical regulation (XSD, deadlines, error codes)
- Ley 25/2013, de impulso de la factura electrónica — Facturae mandatory for B2G
- Ley 11/2021 (Anti-Fraud) + RD 1007/2023 + Orden HAC/1177/2024 — Verifactu / SIF technical regulation
- Ley 18/2022 "Crea y Crece" — mandatory B2B e-invoicing extension (Art. 12)
Regulatory Bodies
- AEAT — operational tax authority; runs SII, Verifactu, Sede Electrónica
- Ministerio de Hacienda — issues fiscal policy and Royal Decrees
- Ministerio para la Transformación Digital — operates FACe and the public e-invoice solution
- DGT (Dirección General de Tributos) — issues binding "consultas vinculantes" on the IVA Law
- TEAC / TEARs — administrative tax appeals before judicial review
- Agencia Tributaria Canaria + Haciendas Forales (Basque/Navarre — TicketBAI)
SII / Facturae / Verifactu Comparison Table 2026 — At a Glance
The single most useful artefact for choosing a Spanish compliance architecture is a side-by-side view of the three pillars. The table below summarises mandate, scope and 2026 deadlines.
| System | Mandate | Scope | Deadline | Legal Basis |
|---|---|---|---|---|
| SII | Real-time VAT books to AEAT | Large taxpayers, REDEME, VAT groups, voluntary opt-in | 4 calendar days from invoice / accounting date | RD 596/2016 · Orden HFP/417/2017 |
| Facturae B2G | Structured XML e-invoice to public sector | All invoices to Spanish public administrations | Always (since 2015) | Ley 25/2013 |
| Verifactu | Billing-software certification + QR + chained hash | All issuers of invoices in Spain | 1 Jan 2026 (corp) · 1 Jul 2026 (self-employed) | Ley 11/2021 · RD 1007/2023 |
| Crea y Crece B2B | Structured e-invoice between businesses | All B2B operations between Spanish businesses / self-employed | +12 mo (>€8M) · +24 mo (all) | Ley 18/2022 Article 12 |
| RECC | Cash-basis VAT special regime (optional) | Taxpayers below €2M turnover, opt-in via Modelo 036 | Election by 31 Dec of prior year | Ley 14/2013 · Art. 163 decies Ley IVA |
| TicketBAI | Basque foral equivalent of Verifactu | Taxpayers in Bizkaia / Gipuzkoa / Álava | Already fully in force (2022-2024 rollout) | Foral Norms 2020 (BI/GI/AL) |
Reading the table: SII and Verifactu are complementary — SII reports the data, Verifactu certifies the software that produces it. Facturae is the underlying invoice format; B2G is mandatory today, B2B becomes mandatory in 2026-2027 under Crea y Crece. RECC is a parallel cash-basis option that intersects with SII reporting. TicketBAI in the Basque foral territories runs ahead of national Verifactu and uses similar principles.
Spanish VAT & SII FAQ 2026
What is SII and who must use it in Spain in 2026?
SII (Suministro Inmediato de Información) is Spain's near-real-time VAT books reporting system, operated by AEAT (Agencia Tributaria). Since 1 July 2017 it is mandatory for: large companies with turnover above €6,010,121.04; entities registered in REDEME (the monthly VAT refund registry); VAT groups; and certain public administrations.
Other businesses can opt in voluntarily by filing Modelo 036 in November. Invoices issued and received must be reported within 4 calendar days (excluding Saturdays, Sundays and public holidays). Failure produces penalties under Article 200 LGT.
How is Facturae different from SII?
Facturae is a structured XML invoice format (currently version 3.2.2 / 3.2.2.1) used primarily for mandatory electronic invoicing to public administrations (B2G), routed through FACe (Punto General de Entrada de Facturas Electrónicas).
SII is not an invoice format — it is the reporting channel through which the data of issued and received invoices is sent to AEAT. Facturae = format. SII = real-time reporting. From January 2026 onward, the Crea y Crece Law extends mandatory e-invoicing to B2B transactions in a phased rollout, with Facturae as one of the accepted structured formats.
What is Verifactu and when does it become mandatory?
Verifactu is the AEAT verification system established by Royal Decree 1007/2023 and the Anti-Fraud Law (Ley 11/2021). All billing software used by Spanish taxpayers must comply with strict requirements: unalterable records, chained hashes, QR codes on every invoice, and optional real-time submission of records to AEAT.
The mandatory date for companies (Corporate Tax payers) is 1 January 2026; for self-employed and other personal-income-tax payers it is 1 July 2026. Software vendors had to be Verifactu-ready by 29 July 2026. Sanctions of up to €50,000 per year apply to taxpayers using non-compliant software.
What are the IVA rates in Spain in 2026?
Spain has four main IVA (Impuesto sobre el Valor Añadido) rates: the standard rate at 21%, the reduced rate at 10% (hospitality, transport, most foodstuffs), the super-reduced rate at 4% (bread, milk, books, medicines, essential goods) and the zero rate at 0% (certain basic foods extended during 2023-2024 inflation measures, intra-EU exports, exports outside the EU).
The Canary Islands use IGIC (7% general) instead of IVA, and Ceuta and Melilla use IPSI. Each carries separate registration and ledger obligations.
Does the Crea y Crece Law affect marketplace sellers from January 2026?
Yes. Ley 18/2022 "Crea y Crece" makes structured electronic invoicing mandatory for all B2B transactions between Spanish businesses and self-employed professionals. The official rollout — pending final Royal Decree publication and technical regulation — phases by turnover: large taxpayers (turnover above €8 million) approximately 12 months after the Royal Decree enters into force; all other businesses 24 months after.
Marketplace sellers issuing invoices to Spanish business customers must adopt a compliant e-invoice format (Facturae XML, UBL 2.1, CII 16B or accredited equivalent) and route them via the public solution or a private accredited platform.
What is RECC (Régimen Especial del Criterio de Caja)?
RECC is the Spanish "cash-basis" VAT special regime, available to taxpayers with annual turnover below €2 million. Under RECC, VAT is accrued at the moment of payment (not at invoice issuance), helping cash flow for small businesses.
The downside is that input VAT for customers of RECC sellers is also deferred until they pay. Election is by formal application via Modelo 036/037 by 31 December of the previous year; participation is reported on every invoice with the legend "régimen especial del criterio de caja".
How does SII work technically — what is the submission deadline?
SII transmits VAT books data through SOAP web services to AEAT. The four ledgers reported are: issued invoices (Libro Registro de Facturas Expedidas), received invoices (Libro Registro de Facturas Recibidas), investment goods (Bienes de Inversión), and certain intra-EU transactions (Operaciones Intracomunitarias).
Deadline: 4 calendar days from invoice issuance (8 days during the SII transition through 2018, now consolidated at 4). Saturdays, Sundays and national holidays do not count. Failure produces penalties under Article 198-200 of the General Tax Law (LGT).
What penalties apply for SII non-compliance?
Article 200 LGT sanctions late or incorrect SII submissions at 0.5% of the omitted amount with a minimum of €300 and a maximum of €6,000 per quarter for late presentation. Total or partial omission of invoice data and incorrect reporting carry proportional penalties.
Verifactu non-compliance (software not certified) carries fines up to €50,000 per year per non-compliant programme, and €150,000 per year for software vendors marketing non-compliant tools (Article 201 bis LGT). AEAT cross-checks SII submissions with Modelo 303 / 390 returns to detect inconsistencies automatically.
Which invoices are exempt from Facturae B2G mandates?
The original Ley 25/2013 mandated Facturae for all B2G invoices above €5,000 to public administrations; in practice most ministries require it for all amounts. Exemptions remain for invoices issued by foreign suppliers without a Spanish tax presence, certain national security operations, and small amounts where the contracting authority has explicit exemption (rare).
The Crea y Crece extension to B2B will include similar carve-outs for non-Spanish suppliers and for transactions below thresholds set by the implementing Royal Decree.
What is FACe and how do I send Facturae invoices to public administrations?
FACe (Punto General de Entrada de Facturas Electrónicas de la Administración General del Estado) is the central electronic point of entry for invoices to the Spanish public sector. Suppliers upload Facturae XML files signed with a qualified digital certificate (XAdES signature). Each invoice is routed via DIR3 codes identifying the destination unit, accounting office and processing organ.
Status updates — registered, validated, accounted, paid, rejected — are returned via FACe's web interface or HTTPS REST API. Regional administrations have equivalents (e-FACT in Catalonia, FACeB2B for B2B integration with public-sector suppliers).
Can foreign sellers comply with SII and Verifactu remotely?
Yes. Foreign sellers VAT-registered in Spain (or with a permanent establishment) must comply with SII if they fall into the mandatory thresholds. Verifactu requirements apply to any billing software used to issue invoices documenting Spanish VAT operations, regardless of the issuer's location.
Foreign sellers typically use accredited Spanish billing platforms or international ERPs with certified Spanish modules. A qualified digital certificate (FNMT or accredited Trust Service Provider) is required to sign SII submissions and Facturae invoices — most EU eIDAS-compatible certificates are accepted.
How does Zunapro automate SII, Facturae and Verifactu for sellers?
Zunapro's Spanish compliance module issues Verifactu-compliant invoices the moment a marketplace order is received, generates the QR code and chained hash automatically, submits the four SII ledger entries to AEAT within the 4-day window, and outputs Facturae XML for B2G transactions routed via FACe.
Multi-tenant architecture supports both peninsular IVA and Canary Islands IGIC. Real-time AEAT response codes are stored alongside the order, and ledger reconciliation with Modelo 303 quarterly returns runs continuously, surfacing any discrepancies before AEAT issues a requerimiento.
Do I need a Spanish company to be VAT compliant in Spain?
No — most VAT obligations apply to any taxpayer with Spanish VAT operations, regardless of where the seller is established. Foreign EU sellers can register for Spanish VAT directly with AEAT and submit Modelo 303 / SII without establishing a Spanish company.
Non-EU sellers typically appoint a Spanish representante fiscal (tax representative) — required for SII compliance — or establish a Spanish subsidiary or permanent establishment. The Crea y Crece B2B mandate, once fully in force, will require non-EU sellers invoicing Spanish customers to either route through an accredited platform or register a Spanish presence.
What is TicketBAI and how does it relate to Verifactu?
TicketBAI is the Basque Country's anti-fraud invoicing system, operational in Bizkaia, Gipuzkoa and Álava since the 2022-2024 rollout. It predates the national Verifactu and shares similar principles: chained hash records, QR code on every invoice, real-time or batch submission to the foral Hacienda.
Taxpayers in the Basque foral territories continue under TicketBAI rather than Verifactu (the two systems are not duplicative for the same taxpayer). Software platforms operating across Spain must implement both — Zunapro's Spanish module ships both engines and routes per the taxpayer's domicile.
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Real-time SII to AEAT · Verifactu-certified invoicing with chained hash + QR · Facturae XML for FACe · IVA 21/10/4/0% auto-mapping · Modelo 303/390/347/349 export · RECC support — one Spanish compliance hub, no demo required.
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