In Spain, B2G e-invoicing has been mandatory for suppliers to public administrations since January 2015, under Law 25/2013. Invoices must be issued in the structured Facturae XML format (version 3.2 or higher) with a digital signature, ensuring compliance with EN 16931 standards. Each invoice must also include a DIR3 code, which identifies the relevant administrative body.

There is a central platform that covers almost all potential customers. That being said, some additional platforms exist, particularly in the basque country, which are not connected to FACE. These are expected to remain in place during the implementation of B2B e-invoicing.ae XML format (version 3.2 or higher) with a digital signature, ensuring compliance with EN 16931 standards. Each invoice must include a DIR3 code.

There is a main Central Platform that covers almost all the potential customers, but there are some other platforms, specially in the basque country that are not covered by FACE. It is expected to be kept during the B2B implementation.