Documentation on Spain

Spain e-invoicing guide — B2G invoicing through FACe under Law 25/2013 since 15 January 2015 (signed Facturae, UBL or CII; DIR3 codes), and mandatory B2B e-invoicing under Ley 18/2022, Royal Decree 238/2026 and Orden HAC/1028/2026, applying from 6 October 2027 (volume of operations above EUR 8 million) and 6 October 2028 (all other businesses), with the SII and Verifactu layers.

How to verify a Spanish NIF or NIF-IVA using the Agencia Tributaria portal and EU VIES. Covers ROI registration limits, CIF vs NIF, NIE as NIF, and SII edge cases.

Spain's NIF explained — DNI, NIE, K/L/M and company NIF (formerly CIF) formats, the mod-23 check letter, the ES NIF-IVA and ROI, no VAT threshold, modelo 036 and official lookups.

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