Is B2B electronic invoicing already mandatory in Spain?

Not yet in a generalized manner. The Crea y Crece law establishes the principle of obligation, but the order setting the definitive dates for the B2B mandate had not been published at the time of writing. Deadlines are expected from 2027 onwards.

Verifactu is a system imposing guarantees of immutability and traceability on invoicing software, with transmission of records to the Spanish tax administration (AEAT). Its deadlines are expected in the course of 2027.

What is the difference between Crea y Crece and Verifactu?

Crea y Crece governs electronic invoicing between businesses (B2B), while Verifactu covers the technical requirements of invoicing software. These are two complementary aspects of the Spanish reform.

What format will need to be used?

The B2B mandate will be based on a structured invoice compliant with the European standard EN 16931. The Facturae format continues to be used for public procurement.

Who will be affected first?

According to the provisional schedule, large enterprises (turnover exceeding 8 M€) would be affected first, from 2027 onwards, before an extension to other businesses and self-employed individuals.

Guide · Electronic invoicing

Electronic invoicing in Spain: Crea y Crece and Verifactu

Spain is building its e-invoicing reform around the Crea y Crece law for B2B and the Verifactu system for certified invoicing software. The final schedule remains under finalization: deadlines are expected from 2027 onwards.

Updated on July 31, 2026

Regulatory framework

Spain combines two distinct mechanisms. On one hand, the Crea y Crece law (Law 18/2022) establishes the obligation for electronic invoicing between businesses. On the other, the Verifactu regulation imposes immutability and traceability requirements on invoicing software. At the time of writing, the ministerial order activating the final dates of the Crea y Crece B2B mandate had not yet been published; the communicated deadlines therefore remain provisional.

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Crea y Crece Law (18/2022): establishes the principle of mandatory electronic invoicing for domestic B2B transactions.
Verifactu: imposes on invoicing software guarantees of integrity, traceability and immutability of records, with deadlines expected during 2027.
Provisional B2B schedule: entry into force envisaged from 2027 for large enterprises (turnover exceeding €8 million), then extension to others the following year — subject to publication of the implementing decree.
Articulation with ViDA: the Spanish mechanism is part of the European framework based on the EN 16931 standard.

Formats and platforms

Structured invoice compliant with EN 16931: expected basis for the Crea y Crece B2B mandate.

Facturae: Spanish historical XML format, already mandatory for public procurement (B2G).

Verifactu: operating mode for certified software transmitting billing records to the tax administration (AEAT).

SII (Suministro Inmediato de Información): near real-time VAT reporting system, already in place for large enterprises.

Public platform: a public invoicing solution is planned, in addition to approved private platforms.

Compliant archiving: retention of invoices and their evidence to meet AEAT audits.

Compliance steps

1
Follow the publication of the decree
Monitor the publication of the implementation order for Crea y Crece, which will set the definitive dates for the B2B mandate.
2
Make your invoicing software reliable
Ensure that your tool meets Verifactu requirements for integrity and traceability of records.
3
Adopt a compliant EN 16931 format
Prepare the issuance of structured invoices compliant with the European standard, in line with the future B2B mandate.
4
Secure archiving and reporting
Implement archiving with probative value and anticipate reporting obligations to the AEAT.

Frequently asked questions

Is B2B electronic invoicing already mandatory in Spain?: Not yet in a generalized manner. The Crea y Crece law establishes the principle of obligation, but the order setting the definitive dates for the B2B mandate had not been published at the time of writing. Deadlines are expected from 2027 onwards.
What is Verifactu?: Verifactu is a system imposing guarantees of immutability and traceability on invoicing software, with transmission of records to the Spanish tax administration (AEAT). Its deadlines are expected in the course of 2027.
What is the difference between Crea y Crece and Verifactu?: Crea y Crece governs electronic invoicing between businesses (B2B), while Verifactu covers the technical requirements of invoicing software. These are two complementary aspects of the Spanish reform.
What format will need to be used?: The B2B mandate will be based on a structured invoice compliant with the European standard EN 16931. The Facturae format continues to be used for public procurement.
Who will be affected first?: According to the provisional schedule, large enterprises (turnover exceeding 8 M€) would be affected first, from 2027 onwards, before an extension to other businesses and self-employed individuals.

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