Facturae e-invoices for Shopify stores in Spain

Spain is introducing mandatory electronic invoicing under the Facturae system, and if you run a Shopify store, this reform will directly affect how you issue invoices.

Spain’s mandatory e-invoicing is expected to begin in phases from 2027, starting with larger companies and later applying to smaller businesses once the final technical details are released.

This requirement is part of Spain’s broader digitalization and tax compliance reform.

Under this new framework, invoices must be issued in a structured electronic format (Facturae) to be considered legally valid.

This affects how you create invoices, which software you use, and how your invoicing data is transmitted and stored.

In this guide, you’ll learn whether Spanish mandatory e-invoicing applies to your business, what will change in practice, and how to prepare your Shopify store for compliance.

In this article, we will discuss:

• What is Facturae e-invoicing in Spain?
• What does the Spanish Facturae e-invoice format look like?
• When does Facturae e-invoicing become mandatory in Spain?
• How does Spanish e-invoicing apply to Shopify stores selling B2B?
• Support for Spanish e-invoices in Sufio
• Frequently asked questions

Spain is introducing mandatory B2B electronic invoicing under the ‘Ley Crea y Crece’ (Create and Grow Law), approved in 2022 to reduce late payments and improve transparency in business transactions.

The system will be supervised by the Spanish Tax Agency, together with other public bodies responsible for tax compliance and digitalization. It should not be confused with other invoicing control initiatives in Spain, such as Verifactu, which operate under separate regulations.

Under this reform:

• B2B invoices between businesses established in Spain must be issued electronically.
• Structured e-invoices will replace simple PDF invoices for legal and tax purposes.
• Businesses must exchange invoice data in a standardized, machine-readable format.
• Invoice status updates, such as acceptance or payment, may also need to be reported.

While you may still send a PDF copy for convenience, it will only serve as a visual version of the invoice.

However, the legally valid document will be the structured electronic invoice, typically in Facturae format.

A Spanish electronic invoice may look familiar to you and your customer. However, under the new rules, how the invoice is issued and validated is different.

In Spain, the official e-invoice format is called Facturae. It’s a structured XML file defined by the Spanish government.

Instead of just creating a PDF, your invoicing system must generate a structured XML file, usually in the official Facturae format or another format that complies with the European standard EN 16931.

This XML file contains all the invoice data in a format that software systems can read automatically.

Only a structured electronic invoice will be required to meet legal and tax obligations.

A PDF can still be shared with your customer, but only as a visual copy.

Because of this, your invoice data must be complete and correct at the moment the invoice is issued.

Mandatory B2B e-invoicing in Spain will be introduced in phases.

The timeline depends on your annual turnover, not your industry or the invoicing software you use.

Although the law has already been approved, the government still needs to publish the detailed technical rules that define how the system will operate in practice.

Based on current expectations, the rollout will follow this structure:

This means smaller businesses are likely to be required to comply by mid-2027, assuming the final technical framework is approved as expected.

If you run a Shopify store in Spain and sell to business customers, your invoicing setup must support mandatory B2B electronic invoicing in the required Facturae format.

Shopify stores in Spain selling to other businesses should:

1. Collect the required customer information (such as VAT number, legal company name, and registered address) to determine whether the sale qualifies as a Spanish B2B transaction.
2. Identify whether the order falls under the mandatory B2B e-invoicing obligation.
3. Generate a structured electronic invoice in the required Facturae XML format for qualifying transactions.
4. Transmit the invoice through a compliant electronic invoicing system, as required under Spanish law.

Once the obligation applies, a simple PDF invoice is no longer sufficient for B2B sales. The legally valid invoice is the structured Facturae XML file.

A PDF may still be shared for display purposes, but it does not replace the electronic invoice.

If your Shopify store also sells to consumers (B2C), you may continue issuing standard invoices, such as PDFs, unless separate reporting rules apply under other Spanish regulations.

For Shopify stores in Spain affected by the upcoming B2B e-invoicing mandate, Sufio will support compliance with Spanish Facturae requirements without requiring changes to your existing Shopify checkout.

Sufio will automatically generate the structured e-invoice data required under the Spanish Facturae standard.

This helps reduce errors caused by missing or incorrect invoice information and supports compliant electronic invoicing workflows once the system becomes operational.

This applies to invoices automatically created from orders in your Shopify store, as well as invoices created manually in the Sufio app.

The same applies to credit notes, whether generated automatically from refunds and returns or created manually.

At the same time, Sufio will continue to generate professional PDF invoices that can be shared with customers, preserving a familiar invoicing experience.

This approach allows your Shopify store to operate as usual while preparing for and complying with mandatory electronic invoicing requirements in Spain.

Is e-invoicing mandatory in Spain?

Yes, electronic invoicing is becoming mandatory in Spain for B2B transactions between businesses established in Spain under the Ley Crea y Crece.

The requirement will be introduced in phases based on annual turnover and is expected to apply to all B2B businesses by around mid-2027.

Sales to private consumers (B2C) are not covered by the mandatory B2B e-invoicing obligation.

What is Facturae?

Facturae is the official Spanish electronic invoice format.

It is a structured XML standard defined by the Spanish government to allow digital processing and validation of B2B invoices.

Mandatory use of Facturae for B2B transactions is expected to apply to all businesses by around mid-2027, once the rollout is completed.

Under the mandate, only the Facturae file will be legally valid.

Is an e-invoice mandatory from April 2026?

No. The obligation will only take effect after the government publishes the final technical rules that define how the system will operate in practice.

Once those rules are released, the compliance deadlines will begin in phases depending on annual turnover.

What are the requirements for an invoice in Spain?

Under Spanish VAT rules, invoices must include mandatory information such as:

• Invoice number and issue date
• Seller’s full legal name, address, and VAT number
• Customer details (including VAT number for B2B sales)
• Description of goods or services
• VAT rate and VAT amount
• Total amount due

For B2B transactions covered by mandatory e-invoicing, the invoice must also be issued in a structured electronic format, typically the official Facturae XML format

What is the new e-invoicing system in Spain?

Spain is introducing mandatory B2B electronic invoicing under the Ley Crea y Crece.

Businesses will need to issue invoices in the structured Facturae XML format, and electronic transmission may be required under the new rules instead of a simple PDF.

What is Verifactu?

Verifactu (also called VERI*FACTU) is an invoicing control framework introduced under Spain’s Anti-Fraud Law.

It requires compliant billing software to ensure the integrity, traceability, and authenticity of invoice records.

Verifactu is separate from Spain’s mandatory B2B e-invoicing under the Ley Crea y Crece.

While Facturae defines the structured electronic invoice format for B2B transactions, Verifactu focuses on how invoice data is recorded and reported to the Spanish Tax Agency.