E-Invoicing in Spain
Crea y Crece B2B mandate, phased 12 and 24 months after the technical regulation
The mandate at a glance
Spain legislated its B2B e-invoicing mandate in the Crea y Crece (Create and Grow) law, but tied the clock to secondary legislation: companies with turnover above EUR 8 million must comply within 12 months of the technical regulation being formally published, and all other businesses within 24 months. Most observers anticipate a 2026 to 2027 phased rollout.
Spain also runs a parallel track that is easy to confuse with e-invoicing: Verifactu, the certified invoicing-software rules aimed at anti-fraud, which regulate how invoicing systems record and report, not the exchange format between businesses. Both programs land on Spanish businesses in the same period.
| Date | Obligation | Scope |
|---|---|---|
| Regulation + 12 months | B2B e-invoicing mandatory | Businesses with turnover above EUR 8 million |
| Regulation + 24 months | B2B e-invoicing mandatory | All remaining businesses |
The clock starts when the technical regulation is formally published in the BOE. Verify the current status before committing integration deadlines.
Required formats and network
Expected formats: EN 16931-compliant XML, with the national Facturae format (long established in Spanish B2G) also recognised. The final technical regulation defines the exact list and the role of the public exchange platform; EN 16931 CII and UBL are the safe preparation targets.
Public sector (B2G)
B2G e-invoicing has been mandatory in Spain since 2015: suppliers to public administrations submit Facturae documents through the FACe platform. The B2B reform is a separate track built on the Crea y Crece law.
How to comply
- Track the publication of the technical regulation: it starts the 12/24-month compliance clock.
- Prepare an EN 16931 pipeline (CII or UBL) now; add Facturae output if you serve the Spanish B2G market.
- Separate your Verifactu (software certification) work from the e-invoicing exchange work: different rules, same period.
- Budget for the large-company deadline first if your Spanish turnover exceeds EUR 8 million.
What InvoiceXML supports for Spain
Frequently asked questions
When does Spain's B2B e-invoicing mandate start?
The deadlines are relative: 12 months after the technical regulation is published for companies with turnover above EUR 8 million, 24 months for everyone else. With the regulation expected to complete in the 2025 to 2026 window, a 2026 to 2027 phased rollout is the working assumption.
What is the difference between Crea y Crece and Verifactu?
Crea y Crece mandates structured B2B e-invoice exchange. Verifactu regulates the invoicing software itself: integrity, traceability, and reporting of invoicing records to the tax agency. They are separate obligations that arrive in the same period.
Will Facturae remain valid?
Facturae remains the B2G standard via the FACe platform and is expected to be recognised in the B2B system alongside EN 16931 syntaxes. For new integrations, EN 16931 CII or UBL is the more future-proof foundation, with Facturae generated where required.
Does Spain use a clearance platform like Italy?
The design includes a public exchange solution alongside private platforms, but the operational details depend on the final technical regulation. It is not a pure clearance model like Italy's SDI as currently designed.
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