Facturae — the Spanish e-invoice

Facturae is Spain's national XML invoice format. It is a country-specific schema (not an EN 16931 syntax), electronically signed in XAdES, and routed for B2G through the FACe platform. The Crea y Crece law is gradually extending it to B2B.

What is Facturae?

Facturae predates EN 16931 and remains the legal Spanish e-invoice format. Where CII and UBL are the European syntaxes, Facturae is a national schema — comparable in spirit to Italy's FatturaPA.

Anatomy of a file

<fe:Facturae
    xmlns:fe="http://www.facturae.gob.es/formato/Versiones/Facturaev3_2_2.xml">
  <FileHeader>
    <SchemaVersion>3.2.2</SchemaVersion>
    <Modality>I</Modality>
    <InvoiceIssuerType>EM</InvoiceIssuerType>
  </FileHeader>
  <Parties>
    <SellerParty><!-- issuer --></SellerParty>
    <BuyerParty><!-- recipient --></BuyerParty>
  </Parties>
  <Invoices>
    <Invoice>
      <InvoiceHeader>
        <InvoiceNumber>2026-04127</InvoiceNumber>
        <InvoiceDocumentType>FC</InvoiceDocumentType>
        <InvoiceClass>OO</InvoiceClass>
      </InvoiceHeader>
      <InvoiceIssueData>
        <IssueDate>2026-06-23</IssueDate>
        <InvoiceCurrencyCode>EUR</InvoiceCurrencyCode>
      </InvoiceIssueData>
      <InvoiceTotals>
        <TotalGrossAmount>1800.00</TotalGrossAmount>
        <InvoiceTotal>2178.00</InvoiceTotal>
      </InvoiceTotals>
    </Invoice>
  </Invoices>
  <!-- ds:Signature (XAdES) -->
</fe:Facturae>

The file groups a FileHeader (version, modality), the Parties (issuer, recipient) and a batch of Invoices. A single file can carry several invoices; it ends with the signature.

The mandatory XAdES signature

A strong Facturae specificity: the invoice must be electronically signed in the XAdES (XML Advanced Electronic Signatures) format. The signature guarantees the issuer's authenticity and the document's integrity, and conditions acceptance by the administration.

FACe: the B2G entry point

FACe (Punto General de Entrada de Facturas Electrónicas) is the single reception desk for invoices to the Spanish administration. The supplier submits its signed Facturae there; FACe routes it to the recipient unit (DIR3 codes). Detail: FACe — B2G.

Towards B2B: Crea y Crece

The Crea y Crece law (Ley 18/2022) generalises business-to-business e-invoicing in Spain, with a phased rollout by company size. See: Crea y Crece.

Facturae, EN 16931 and PEPPOL

• vs EN 16931: Facturae is a national format; Spain also accepts EN 16931-compliant invoices and ensures interoperability.
• vs PEPPOL: FACe is a centralised entry-point model; PEPPOL adds the network dimension for cross-border exchanges.
• SII: not to be confused with near-real-time VAT reporting (Suministro Inmediato de Información) — a separate Spanish flow.

Further reading

• Government of Spain — Facturae.
• The Spanish context: Facturae in Spain.
• A comparable national format: FatturaPA (Italy).