E-invoicing checker · Spain

Spain's e-invoicing deadlines

The Crea y Crece B2B mandate exists in law but has no calendar date yet. Verifactu, a separate, software-certification obligation, applies from 1 January 2027 or 1 July 2027, depending on the business.

Receiving

Spain’s domestic B2B e-invoicing mandate is Ley 18/2022 (Crea y Crece), article 12, developed by Real Decreto 238/2026 de 25 de marzo, in force since 20 April 2026. The decree sets no calendar date for when receiving becomes mandatory. Instead, two clocks run from the entry into force of a ministerial order regulating the public solution, one of 12 months for businesses with turnover above EUR 8 million and one of 24 months for everyone else; that order has not been published.

Issuing

The same two clocks apply to issuing. As of the date checked below, the ministerial order that starts them remains a draft, so no fixed issuing date exists yet to publish.

Format

The mandate maps its formats to the EN 16931 semantic model (Real Decreto 238/2026, art. 7.1), with syntaxes including Facturae, UBL, CII and EDIFACT.

Channel

The decree describes a public solution and private, interconnected platforms as the channels, with the detail of the public solution left to the still-draft ministerial order. EUInvoice is not a party to either.

Verifactu is a separate obligation, and it is not e-invoicing

Verifactu is invoicing-software certification. It is not e-invoicing, and it is a separate obligation from the B2B mandate above. Under Real Decreto 1007/2023 (RRSIF), businesses using non-certified software must use certified invoicing software from 1 January 2027 for corporate-tax payers and 1 July 2027 for everyone else, postponed from earlier 2026 dates by Real Decreto-ley 15/2025, de 2 de diciembre. Taxpayers already covered by the SII are excluded. Verifactu does not require sending an invoice to anyone; it requires the software producing it to meet certification requirements.

What this does not cover

No Crea y Crece calendar date is stated because none exists yet in force. This page does not cover the SII regime in detail.

Checked on 2026-09-10.