E-invoicing mandates
E-invoicing in Spain: Crea y Crece and Verifactu explained
Spain has two separate digital-invoicing reforms that are easy to confuse: the Crea y Crece B2B e-invoicing mandate and the Verifactu billing-software rules. What each one is, who it covers, and the dates: 6 October 2027 and 2028 for Crea y Crece.
Last reviewed 18 October 2026
Spain is often described as having a 2026 e-invoicing mandate. That is now out of date, and it also blurs two different reforms that people constantly confuse: Crea y Crece (mandatory B2B e-invoice exchange) and Verifactu (rules for billing software). They are separate frameworks with separate timelines. Here is each.
On this page
Crea y Crece, the B2B e-invoicing mandate
Crea y Crece will require businesses to exchange structured e-invoices for domestic B2B transactions between Spain-established parties. The implementing Royal Decree (RD 238/2026) was approved on 24 March 2026 and published in the official gazette (BOE) on 31 March 2026.
The phase-in is split by size, counted from a separate technical ministerial order (Orden HAC/1028/2026), which took effect on 6 October 2026. Businesses with annual turnover above €8 million must issue, send and receive structured e-invoices from 6 October 2027; all other businesses from 6 October 2028. Individuals and entities under the income-attribution regime get a third step on 6 October 2029, limited to reporting invoice and payment status. B2C and cross-border transactions are outside the mandate.
Verifactu, billing-software rules (a different thing)
Verifactu comes from a separate law (Royal Decree 1007/2023) and is about the integrity of your invoicing software, not about exchanging invoices with customers. It requires billing systems to produce tamper-evident records, with the option to report them to the tax authority (AEAT).
After a postponement (Royal Decree-law 15/2025), the mandatory dates are 1 January 2027 for corporate-income-tax payers and 1 July 2027 for the self-employed and most other taxpayers. On 5 October 2026 the Ministry of Finance announced that it plans to postpone these again, towards October 2028; until that is enacted, the 2027 dates stand. Businesses that already report through Spain's SII system are generally exempt.
Which one applies to you?
If the question is "how do I send an invoice to a Spanish business customer", that is the Crea y Crece world (from October 2027). If the question is "is my invoicing software allowed", that is Verifactu. Many Spanish businesses will eventually be touched by both. Verifactu's dates may move again, so confirm the current position with the AEAT or a Spanish adviser before you plan around a specific month.
Frequently asked questions
Is B2B e-invoicing mandatory in Spain in 2026?
Not yet. The rules are in place (Royal Decree 238/2026, and the technical order Orden HAC/1028/2026, in force since 6 October 2026), and the duty starts on 6 October 2027 for businesses over €8 million turnover and on 6 October 2028 for everyone else.
What is the difference between Crea y Crece and Verifactu?
Crea y Crece is the mandate to exchange structured B2B e-invoices. Verifactu (Royal Decree 1007/2023) is a separate set of anti-fraud rules about the integrity of your billing software. They are distinct frameworks with different timelines.
When does Verifactu become mandatory?
1 January 2027 for corporate-income-tax payers and 1 July 2027 for the self-employed and most other taxpayers, after a postponement. The Ministry of Finance announced on 5 October 2026 that it plans a further postponement; until that is enacted, these dates stand. Businesses reporting via Spain's SII system are generally exempt.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
Create a compliant EU invoice in seconds
euinvoice generates professional invoice PDFs with the right VAT rate, tax-ID labels and legal text for 7 EU countries, including reverse-charge and VAT-exempt invoices. Free, no account needed.