KSeF vs SdI vs FACe vs AT — e-invoice comparison
Each of Italy, Portugal, Poland and Spain runs a different mandatory e-invoice system. A short, practical comparison for procurement teams in Spain.
Four systems, one direction of travel
Italy's SdI was the EU pioneer (mandatory B2B since 2019). Portugal runs AT/Portal das Finanças with SAF-T reporting. Poland's KSeF reaches full B2B mandate in 2026. Spain operates FACe for B2G plus SII real-time VAT submission. Format differs (FatturaPA XML, UBL, FA(2), Facturae) but the direction is the same: structured XML, real-time clearance, no PDF-only invoicing.
Implications for buyers in Spain
Even if you only buy in Spain under IVA 21% via FACe/SII (AEAT), you increasingly need suppliers who can issue compliant e-invoices in neighbouring countries when you expand. We issue native compliant e-invoices in all four systems from the Madrid hub — same SKU master data, four different XML wrappers.
Side-by-side cheat-sheet
Italy SdI: FatturaPA XML, B2B+B2G, IVA 22%, sign with qualified certificate. Portugal AT: SAF-T monthly + ATCUD code, IVA 23%. Poland KSeF: FA(2) XML, full B2B mandate 2026, VAT 23%. Spain FACe (B2G) + SII real-time (within 4 days), IVA 21%, Facturae format. Across all four: SEPA Net 30/45 is the practical payment term, archive for 10 years legally required.
FAQ
Can you invoice me in Spain via FACe/SII (AEAT)?
Yes — native compliant e-invoices via FACe/SII (AEAT) with IVA 21% are issued the day of delivery.
What if my group has entities in all four countries?
We handle that — one master service agreement, four locally-compliant invoice streams, single point of contact.
How long do you archive invoices?
10 years across all four jurisdictions, in line with EU and local fiscal law. Copies available on request.