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 current (still-shifting) dates.
Last reviewed 2 June 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 That is now out of date, and it also blurs two different reforms that people constantly confuse: Crea y Crece (mandatory B2B e-invoice exchange) and Verifactu (rules for billing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.
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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: businesses with annual turnover above €8 million get a one-year window to comply, and all other businesses get two years. Importantly, that clock does not start from the Royal Decree, it starts from a separate technical ministerial order that, as of mid-2026, is still pending. Until that order is published, the exact go-live dates are not fixed; current projections put them around 2027 for larger businesses and 2028 for the rest. 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, the mandatory dates are 1 January 2027 for corporate-income-tax payers and 1 July 2027 for the self-employed and most other taxpayers. 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 (still phasing in). If the question is "is my invoicing software allowed", that is Verifactu. Many Spanish businesses will eventually be touched by both. Because the Crea y Crece dates are still settling, confirm the current position with the BOE 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 implementing Royal Decree (RD 238/2026) was published in March 2026, but the mandate goes live only after a separate technical ministerial order, which is still pending. Current projections point to around 2027 for businesses over €8 million turnover and 2028 for the rest.
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. 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.
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