Facturae or B2B e-invoice: which format to use in each case
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Choose where the invoice goes: the calculator gives the format, signature and delivery route the rules require, and since when it is mandatory.
Format and signature
Facturae 3.2.2
Facturae with an XAdES advanced electronic signature based on a certificate (Law 25/2013, art. 5, and the Facturae signature policy).
| Mandatory since | 15 January 2015 |
| Unique identifier | FACe registry number |
| Statuses | Published by FACe |
One invoice may need two things: the electronic format (Facturae or B2B) and the Verifactu record from the software issuing it.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Spain has two mandatory e-invoicing regimes that are easily confused. The first, since 15/01/2015, covers invoices to public bodies: Law 25/2013 requires a structured format signed with an advanced electronic signature, in practice Facturae 3.2.2, filed through each administration's general entry point, FACe for central government. The second is business-to-business invoicing under Royal Decree 238/2026, arriving on 06/10/2027 or 06/10/2028 depending on turnover, by our calculation. Here the rules accept four syntaxes based on the European EN 16931 model: UBL, CII, EDIFACT and Facturae. On a private platform the invoice is signed and the platform sends a faithful UBL copy to the Tax Agency; on the AEAT public solution you work directly in UBL and the Agency's own procedures take the place of the signature. Facturae works in both worlds, but it is not the only option between businesses.
The two duties side by side
| Invoice to a public body | Invoice to a business | |
|---|---|---|
| Rules | Law 25/2013 and Order HAP/1074/2014 | Law 18/2022 and RD 238/2026 |
| Since | 15 January 2015 | 6 October 2027 or 6 October 2028 |
| Format | Facturae 3.2.2 | UBL (EN 16931), UN/CEFACT CII, EDIFACT, Facturae |
| Signature | Advanced, certificate-based, or electronic seal | Advanced on private platforms |
| Channel | FACe or another general entry point | Private platform or AEAT public solution |
| Statuses | Published by the entry point | Acceptance, rejection and payment, reported by the customer |
Law 25/2013, article 5, requires invoices to public bodies to use a structured format and an advanced electronic signature based on a qualified certificate, or an advanced electronic seal. The format in practice is Facturae, published on facturae.gob.es, and Order HAP/1074/2014 adds routing fields and a maximum size of 8 MB. Each invoice enters through the recipient administration's general entry point, which files it and tells you its status.
Between businesses: four syntaxes, two routes
Article 7 of Royal Decree 238/2026 accepts any structured file following the European EN 16931 model in CII, UBL, EDIFACT or Facturae syntax. Private platforms must be able to convert an invoice between all of them without breaking its authenticity, and every invoice they carry is signed with an advanced signature, by the issuer or by delegation. Each invoice has a unique code combining the issuer tax ID, the series and number, and the date.
The alternative is the Tax Agency public solution, free of charge, governed by article 11 and set up by Order HAC/1028/2026. There the syntax is always UBL. Anyone who states nothing else receives through this route. Try which format applies to each destination:
Structured e-invoice
Structured e-invoice
6 October 2028
| Format | UBL (EN 16931), UN/CEFACT CII, EDIFACT, Facturae |
| Channel | Private platform or public solution |
| Verifactu as well | Yes, from 1 July 2027 |
Which to choose if you invoice both
If you work for public bodies and businesses alike, Facturae has the advantage of fitting both: you can produce the same kind of file and change only the channel and routing details. If nearly everything goes to businesses, the practical choice is whatever your software or platform uses, usually UBL. To try Facturae without installing anything, the Facturae creator builds the XML and the signing step explains how to sign it. The public sector route is covered in FACe, and the business route in B2B e-invoicing. Whichever you pick, keep the original XML file as your record, not a printout.