Spain Issues SPFE Technical Guidance and Updates Bizkaia BATUZ LROE Framework

On June 1, 2026, the Spanish Tax Authority (AEAT) published comprehensive technical documentation for the SPFE (Solución Pública de Facturación Electrónica), the country's public e-invoicing platform. Concurrently, the Bizkaia Provincial Council formalized structural modifications to the Economic Operations Registry (LROE) affecting non-profit and partially exempt entities.

AEAT Releases Technical Specifications for the SPFE Platform

As part of Spain’s upcoming mandatory B2B e-invoicing regime, established under Law 18/2022 (Crea y Crece) and Royal Decree 238/2026, the AEAT has provided detailed operational and technical guidelines for the SPFE. The mandate, which aligns with the European Union’s VAT in the Digital Age (ViDA) initiative, is anticipated to take effect on October 1, 2027.

Spain will employ a hybrid e-invoicing model. Businesses may exchange documents via private interoperable platforms, which are required to transmit a faithful electronic copy (copia fiel) to the SPFE, or they may use the free public SPFE platform directly.

Business Rules and Invoice Lifecycle

The first document, the Ministerial Order Project for the SPFE, outlines the platform's functional workflow:

• Governance and Distribution: Details how the SPFE will receive, validate, and route UBL e-invoices to recipients.
• Status Management: Defines mandatory and optional invoice statuses, establishing that invoice acceptance is presumed unless a rejection is explicitly reported.
• Transmission Methods: Allows manual web form submission for smaller businesses and automated API integration for high-volume taxpayers.
• Centralized Directory: Introduces a business directory to guarantee accurate invoice routing and support interoperability between the SPFE and private platforms.

Technical Architecture and Connectivity

The second document establishes the IT infrastructure framework:

• Connectivity Protocols: Mandates secure machine-to-machine (M2M) connections utilizing REST APIs, AS4, and web services.
• Security: Requires the use of electronic certificates and digital signatures to authenticate platform identities and secure data transmissions.
• Data Standards: Confirms the SPFE will operate on the EN 16931:2026 standard, utilizing the forthcoming UBL 2.5 XML syntax. Invoices will undergo dual validation: syntax verification via XSD and semantic verification via a Schematron model.
• Testing Environment: A sandbox for software developers will be launched following the final publication of the Ministerial Order, expected no earlier than 1 October 2026.

During the first 12 months of the mandate, large enterprises will be required to attach a readable PDF copy to e-invoices for recipients who have not yet been onboarded to the electronic system. Additional technical resources, including service catalogs and validation documents, will be published on the Software Developers Portal prior to go-live.

Bizkaia Introduces Structural Changes to the BATUZ LROE

At the regional level, the Bizkaia Provincial Council has issued Provincial Decree 22/2026 and Provincial Order 219/2026. These regulations introduce retroactive changes to the LROE for Corporate Income Tax entities filing Model 240, effective from 1 January 2026.

LROE Subcategory Classifications

The LROE issued invoices chapter is now legally divided into two distinct subcategories:

• Subcategory 1.1: Invoices certified using the TicketBAI guarantor software.
• Subcategory 1.2: Invoices issued without guarantor software, applicable to entities holding a valid TicketBAI exemption or whose operations qualify under Provincial Decree 100/2025.

New Exemption Requirements

Non-profit and partially exempt Corporate Income Tax entities seeking a TicketBAI exemption must now submit a formal application through the Bizkaia Tax Authority’s electronic portal. This application must include a self-declaration confirming adherence to statutory requirements. If compliance lapses at any time, the exemption is revoked and must be reapplied for.

Tailored Compliance Model

The legislation establishes a simplified reporting framework for VAT-exempt activities conducted by non-profits and partially exempt entities:

• Issued invoices are logged in Subcategory 1.2 without TicketBAI certification.
• Received invoices related to exempt-activity purchases no longer require registration. Invoices tied to taxable activities remain subject to full registration.
• Subcategory 6.5: A new requirement mandates the aggregate reporting of VAT-exempt supplies and purchases exceeding €1,000 per calendar year per counterparty, unless these are voluntarily registered in the standard chapters. Transactions related to water, electricity, fuel, and insurance are excluded from this threshold.

These simplified rules do not apply to businesses subject to the Immediate Supply of Information (SII) mandate. Large companies, VAT groups, and entities requesting monthly VAT refunds must continue to fulfill standard, comprehensive registry obligations.

There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.