E-commerce Compliance in Spain: Strategies for Seamless Growth

Spain’s digital economy is thriving and so is the opportunity for global e-commerce merchants. As one of Europe’s most dynamic e-commerce markets, Spain offers a powerful mix of high smartphone penetration, digitally savvy consumers, and growing appetite for online cross-border shopping.

But with opportunity comes complexity. In 2025, Spain is stepping up its regulatory game, implementing a wave of financial and fiscal reforms aimed at enhancing tax compliance, fighting fraud, and strengthening trust in digital transactions. For international merchants looking to enter or grow in the Spanish market, navigating this evolving regulatory landscape is now a business-critical challenge.

Let’s unpack the new regulations, their effects, and how businesses can both comply and benefit from Spain’s growing e-commerce potential.

Spain’s regulatory shift: What’s new in 2025?

Over the past year, Spain has introduced several new rules affecting payment service providers, merchants, and platforms, aiming to improve transparency, capture untaxed income, and fight back fraud in the digital economy. Below, we take a closer look at the four major ones:

Verifactu: Certified e-invoicing mandate (July 2025)

In 2025, Spain is implementing Verifactu, a new electronic invoicing system designed to fight tax fraud and ensure invoice authenticity. Key points:

• Mandatory from July 2025 for all businesses issuing invoices.
• Invoicing software must:
  • Embed QR codes on all invoices.
  • Use electronic signatures to prevent tampering.

Enable real-time or near-real-time communication of invoice data to the Agencia Tributaria.

The goal is to make invoices instantly verifiable by tax authorities, helping eliminate invoice fraud and underreporting. International merchants with Spanish fiscal presence or billing operations must ensure their invoicing systems are Verifactu-compliant.

Annual reporting obligation for card transactions over €25,000

As part of wider anti-fraud reforms, card issuers (including foreign PSPs operating in Spain) must declare annually all cardholders whose total card spending exceeds €25,000.

This reporting obligation targets undeclared income and applies to both personal and business usage. Merchants working with local or global PSPs need to confirm their partners are equipped to fulfil this duty.

Transparency measures for high-volume instant payments

Bizum, Spain’s favourite instant payments app, used by over 25 million people, is also subject to new controls:

• From 2025, transfers exceeding €10,000 per year per user must be declared to the tax agency.
• Applies to both personal and commercial use.
• Penalties for non-compliance:
  • Minimum fine of €3,000
  • Up to 150% of the undeclared amount

These measures aim to create a more transparent environment for all participants in the payment ecosystem. For platforms and payment providers, it’s a great opportunity to build responsible growth strategies supported by real-time monitoring and smart compliance tools.

Platform income reporting obligations under DAC7

Spain is fully enforcing the EU DAC7 directive, increasing scrutiny on platforms that facilitate economic activity:

• Platforms must report seller information and income annually.
• Applies to goods sales, services, property rentals, and transport.
• Must collect:
  • Seller tax identification
  • Payment details
  • Income breakdown by quarter

For cross-border platforms active in Spain, this means more robust KYC, due diligence, and data reporting infrastructure.

Why Spain matters: the market opportunity

Despite these added regulatory requirements, Spain remains one of the most promising e-commerce markets in Europe:

• E-commerce is expected to reach €80+ billion by 2026.
• Mobile commerce is growing fast, with Bizum, Apple Pay, and Klarna gaining ground.
• 55% of Spanish shoppers buy cross-border.
• Payment preferences are evolving rapidly, including rising demand for installment payments.

Consumers expect convenience, familiarity, and security. Offering local payment methods and ensuring seamless compliance are key to success.

Compliance without compromise: how to stay ahead

For international merchants looking to grow in Spain, here are five practical strategies to stay compliant without sacrificing customer experience:

1. Work with a local payments partner
   Local expertise is essential. A partner like PPRO ensures regulatory compliance while offering the payment methods Spanish consumers prefer.
2. Monitor regulatory thresholds
   Track user transactions to flag Bizum or card volumes approaching reportable limits. This reduces risk of non-compliance.
3. Ensure Verifactu-readiness
   Upgrade invoicing systems to embed QR codes and digital signatures, and automate invoice data sharing with tax authorities.
4. Strengthen data documentation
   Prepare for potential audits by maintaining detailed logs of payments, invoicing, and reporting actions.
5. Educate customers and sellers
   Build trust by showing transparency around billing, compliance, and tax practices.

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In conclusion, Spain offers global merchants a compelling growth opportunity, but only if they play by the rules. As the country tightens its oversight on digital payments and fiscal reporting, staying compliant is no longer just a backend concern. It’s central to successful, sustainable expansion. 

At PPRO, we help international merchants and platforms do just that, by simplifying access to local payment methods while ensuring regulatory peace of mind. So, you can grow your business with confidence in Spain, and beyond.

Want to learn how we can help your business navigate Spain’s payments landscape? Visit ppro.com/contact to connect with our local experts