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B2G e-invoicing in Spain - Mandatory Requirement for Entities since 2015

Status - B2GMandatory
Status - B2BMandatory*
Status - B2CNA
AuthorityMinisterio de Hacienda y Función Pública
Network nameFACe
LegislationLey Crea y Crece


Since 2015, certain entities in Spain have been required to comply with Law 25/2013, making B2G e-invoicing mandatory. This regulation applies to all transactions between suppliers and recipients, where the transaction value exceeds EUR 5,000.

The Spanish Tax Authority, known as the Ministerio de Hacienda y Función Pública, oversees this e-invoicing mandate. Currently, B2B e-invoicing is voluntary, and to facilitate this process, the FACeB2B platform, functioning as a General Entry Point (GEP), has been launched. It aims to encourage entrepreneurs to adopt electronic invoicing.

However, significant changes are on the horizon. As per the draft law, Ley Crea y Crece (Creation and Growth of Companies), B2B e-invoicing will soon become mandatory. The implementation will occur gradually over the next few years. While the detailed requirements and technical specifications are not yet available, information about the planned activities has been shared.

To finalize the changes, social consultations will be conducted until March 2023, following which the final framework will be presented. The timeline for implementation is likely to unfold as follows:

  • Taxpayers with a turnover exceeding EUR 8 million: Beginning of 2024 i.e. one year after regulatory development approval
  • All other entrepreneurs: Beginning of 2025 i.e. two years after regulatory development approval

These upcoming changes emphasize the increasing importance of e-invoicing in Spain and the need for businesses to prepare for the mandatory requirements in the coming years.

About FACe

FACe serves as the primary gateway for submitting electronic invoices to General Administration bodies. This efficient system allows users to seamlessly send invoices to registered public administration entities capable of receiving such documents.

The FACE platform facilitates the seamless referral of electronic invoices to administration bodies. By leveraging this system, invoices are promptly dispatched to the intended recipients. This streamlined process benefits providers by standardizing the electronic invoice format and consolidating all General Government Administration agencies, along with numerous other public administrations (including 18 out of 19 autonomous regions, over 8,000 local entities, and 40 universities), into a single, centralized location.

Suppliers can effortlessly submit electronic invoices in the facturae 3.2 format through the user-friendly web portal ( Additionally, a web services interface is available for automated invoice submission directly from their financial management systems.

It also provides public administrations with:

  • a management portal accessible through the Portal of Local Authorities , Autonomous Regions Portal and Administrative Management Portal , where recipients can manage, download and report the processing status of the invoices to the supplier; and
  • web services interfaces enabling automatic receipt of invoices in their financial management systems.

According to Law 25/2013 of 27 December, which promotes electronic invoicing and mandates invoice accounting in the public sector, electronic invoicing became mandatory for Spanish public administrations starting from January 15, 2015.

Important websites

FACe Portalface
Portal of Local AuthoritiesSite
Autonomous Regions PortalSite
Administrative Management PortalSite