Spain's Tax Authority (AEAT) has published two technical guides for the Public Electronic Invoicing Solution (SPFE), confirming key functional and technical requirements for the country's upcoming mandatory B2B e-invoicing regime, including UBL 2.5, validation rules and platform interoperability.
Spain’s Tax Authority (AEAT) on 1 June 2026 published two technical documents—the Ministerial Order Project for the Public Electronic Invoicing Solution (SPFE) and Public Electronic Invoicing Solution (SPFE) Technical Aspects—setting out the functional and technical framework for the country’s mandatory B2B e-invoicing regime.
The guidance confirms the use of UBL 2.5 aligned with EN 16931:2026 and sets out a hybrid model under which companies may exchange invoices through private platforms or directly via the SPFE. Where private platforms are used, a faithful electronic copy must be submitted to the SPFE at the time of issuance.
The documents also establish mandatory invoice lifecycle statuses, including acceptance or rejection, due date and full payment date reporting. In addition, they outline technical requirements such as XSD and Schematron validation, certificate-based authentication and Power of Attorney for automated invoice retrieval, giving businesses greater clarity as they prepare for the phased introduction of mandatory B2B e-invoicing.
