Invoice validation in Spain and its requirements

Nov 28, 2025 | Uncategorized

The invoice homologation is already a critical requirement for companies operating in various sectors and countries. Finance directors and CFOs must be very aware of the implications of choosing an e-invoicing provider: one that complies with the Spanish Tax Agency’s standards and the new requirements of the Anti-Fraud Law. In these lines, we explain with examples and comparisons what Spanish regulations demand. Furthermore, you will see why easyap is so useful and recommended.

What is “invoice homologation” and why does it matter?

To begin with, e-invoicing homologation is based on two closely related concepts:

  • Homologation of the software or provider that performs certified digitalization or invoice management before the Tax Agency (AEAT). It is the recognition that this software complies with the technical and functional requirements demanded by the regulations.
  • Homologated e-invoice. It is any invoice issued in a specific format and with electronic seals (signature, fingerprint, XAdES, etc.) that guarantee its integrity, authenticity, and fiscal validity.

So any CFO or finance director must be clear on both concepts. And that’s because homologation:

  • Complies with the AEAT’s requirements.
  • Facilitates audits.
  • Offers interoperability with proprietary systems, and also with public administrations (B2G) and other clients.
  • Prepares the company for new fiscal control flows in “near” real-time.

Regulatory framework in Spain for homologated invoices

Precisely, for legal compliance, it is essential to know the Spanish invoicing legal framework. Broadly speaking, it is based on these 4 pillars:

  1. Facturae (formats 3.2 / 3.2.2): official XML format used for invoicing public administrations. Version 3.2.x is the standard that requires XAdES Signature for B2G.
  2. SII (Immediate Information Supply): mechanism for sending VAT records to the AEAT that many companies use, and that most providers already integrate. 
  3. Verifactu / Invoicing Information Systems (SIF): is the new framework derived from Royal Decree 1007/2023 which regulates the requirements for invoicing systems. 
  4. Approval of certified digitization software: public list of software approved by the AEAT that companies can use to evaluate providers.

What should “Tax Agency-approved” software provide?

Regarding that last point, all software on the list must comply with the following: 

  • Compatibility with Facturae 3.2 / 3.2.2.
  • Ability to sign with XAdES.
  • Integration with SII and the ability to send/receive records according to AEAT specifications. 
  • Support for Verifactu / SIF. Generation of invoicing records, chained cryptographic footprint, events (cancellations, rectifications…) and APIs/WSDL for submission.
  • Security and traceability. Event logging, unalterable ledger, encryption, and security certifications (ISO 27001 or similar)…
  • Multi-entity, multi-company, and multi-currency capability. Essential for groups with subsidiaries in several countries.
  • Onboarding and ERP/accounting mapping services (format transformation and standardization), testing, and an approval environment.
  • SLA and legal and tax support for regulatory changes (Verifactu, updates on Facturae…).

What does easyap offer in terms of approval and compliance? 

Within this legal framework for invoice approval, easyap takes on a leading role. Our platform:

  • Offers a issuance and reception portal for electronic invoices that connects suppliers and clients without technological friction.
  • It is compatible with SII and is ready for integrations, both with accounting systems and with the best ERPs.
  • It provides B2G capabilities and structured invoicing processes, with solutions geared towards large companies that require international integration and centralized control.

Thus, easyap combines SII connectivity, structured formats, and ERP integration to reduce errors, accelerate VAT closing, and mitigate legal risks. 

Comparison: easyap vs. other providers 

It is also true that there are long-standing providers in the market, as well as solutions more oriented towards SMEs and freelancers that prioritize simplicity over advanced integration. In fact, this table shows several of them, along with interesting criteria that CFOs can consider before choosing one solution or another.

Criterion / Need
easyap
Edicom (example EDI provider)
Solutions for SMEs

Facturae 3.2 / 3.2.2 Support
Yes (structured B2G & B2B). 
Yes.
Limited: many do not manage structured invoices or XAdES signatures.

SII Integration
Integrated.
Integrated.
May be missing or partial.

Verifactu / SIF
Yes. It is ideal for corporate environments; supports events and traceability.
Strong document control and traceability.
Rarely prepared for Verifactu.

International Scope
Yes, with international connectivity for multi-company operations.
Very robust. International/EDI focus.
Limited.

Suitable for Large Groups / Multinationals
Yes.
Yes.
Not recommended.

Approval / Certifications
Compatible with AEAT; offers digitization and validation services.
Extensive EDI experience, integration, and certifications.
Variable; check approvals.


So, if you invoice the public sector or need to issue structured invoices with XAdES signatures, prioritize providers with B2G experience and testing in AEAT environments, like easyap.

Examples of Use and Scenarios for Invoice Approval

Nonetheless, to better understand how to comply with approved electronic invoicing software, let’s look at two specific examples or use cases:

2. Industrial group with 15 subsidiaries in Europe (multi-company):

  • Requirement: centralize invoice issuance, incorporate SII in Spain, and adapt to national schemes in other countries.
  • Solution: use easyap to centralize the invoicing “hub” in Spain (SII + Facturae) and combine it with local connectors to send invoices in the formats required by subsidiaries.
  • Result: fewer errors in VAT entries and faster reconciliation. 

2. Private company that invoices a city council every month (B2G):

  • Requirements: Facturae 3.2 compliance and electronic signature, and integration with portals like FACE/PAe.
  • Solution: choose a provider that manages XAdES signature and direct sending in Facturae format (easyap supports it). 
  • Result: avoids format rejections and speeds up payment.

Recommendations for choosing your approved provider

In turn, when choosing an approved software provider, we also give you several recommendations:

  1. Check the list of software approved by the AEAT and request documented evidence of approval or compliance from the provider.
  2. Propose 3 test cases (for example, issuing to the Administration, issuing intercompany with multi-currency, and cancelling or correcting an invoice) and ask the provider to execute them in a test environment.
  3. Validate SLAs / support during critical accounting and VAT closing windows.
  4. Check everything related to reporting and traceability (logs, hash chain, event records…). 
  5. Include contractual clauses that cover adaptations for future regulatory changes without excessive costs.

In summary…

A provider with experience in structured invoicing, SII support, and compliance with AEAT minimizes risks and ensures operational continuity. Easyap fits perfectly here; it combines technical capabilities (formats, ERP integration, validations…), a corporate approach, and legal adaptation. 

If your company operates with public administrations,if you manage large volumes of invoices or need a multi-company model with full traceability,easyap is ideal. Flexibility and rigor so that your invoice management, in addition to being validated, complies with current and future Spanish law.Contact uswithout obligation and we’ll show you.

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