E-invoicing in Spain: Crea y Crece, mandate, dates
Spain has now pinned down the dates: mandatory B2B e-invoicing applies to large companies with turnover above 8 million euro from 6 October 2027, and to everyone else from 6 October 2028. The basis is the Crea y Crece law and the implementing Royal Decree 238/2026, in force since 20 April 2026. The format follows EN 16931 in UBL.
B2B mandate: large companies (turnover above 8 million euro) from 6.10.2027, all other companies and self-employed from 6.10.2028, payment-status reporting for smaller players from 6.10.2029. Basis: Crea y Crece (Ley 18/2022) plus RD 238/2026. Format: EN 16931 in UBL, exchanged via a public platform and private platforms. Vera produces the EN 16931 file; transmission through the Spanish platform is separate.
When does e-invoicing become mandatory in Spain?
The mandate is staggered by turnover. The governing text is Royal Decree 238/2026, approved by the Council of Ministers on 24 March 2026, published in the BOE on 31 March 2026 and in force since 20 April 2026. The technical detail sits in Orden HAC/1028/2026. It took effect on 6 October 2026, and the 12, 24 and 36-month deadlines run from that day.
| Date | Obligation | Who |
|---|---|---|
| 1 Oct 2027 | B2B e-invoicing | Companies with turnover above 8 million euro |
| 1 Oct 2028 | B2B e-invoicing | All other companies and self-employed |
| 1 Oct 2029 | Payment-status reporting | smaller players |
Format and platforms
Invoices must follow the EN 16931 semantic data model in UBL syntax. Spain runs a model of one public platform at the tax authority (AEAT) plus private platforms that pass copies to each other and to the public platform. That is more than just producing a file, delivery runs through a connected platform.
Crea y Crece vs Verifactu
Two regimes run in parallel and get mixed up a lot. Crea y Crece governs mandatory B2B e-invoicing between companies. Verifactu covers the requirements for certified billing software and tamper-proof records, with its own dates from January 2027 for corporate income tax payers and July 2027 for the self-employed.
How Vera helps for Spain
For cross-border B2B invoices to EN 16931, Vera is directly usable. For the purely Spanish domestic case through the national platform you also need a connected platform.
FAQ
When does B2B e-invoicing become mandatory in Spain?
Large companies (turnover above 8 million euro) from 6.10.2027, all other companies and self-employed from 6.10.2028. Payment-status reporting for smaller players is added from 6.10.2029.
What is the legal basis for the mandate?
Crea y Crece (Ley 18/2022) and the implementing RD 238/2026, in force since 20.4.2026. Orden HAC/1028/2026 with the technical detail has applied since 6.10.2026.
Which format does Spain use?
EN 16931 in UBL syntax, exchanged via a public AEAT platform and private platforms.
What is the difference between Crea y Crece and Verifactu?
Crea y Crece governs B2B e-invoicing, Verifactu governs certified billing software. Two separate regimes with their own dates.
Does Vera produce Spanish e-invoices to EN 16931?
Yes, in UBL with a Spanish NIF, validated before download. Transmission through the Spanish platform is a separate step.
EN 16931 invoices for Spain
Vera produces the EN 16931 file in UBL with a Spanish NIF in the browser, validated before download. Delivery through the national platform is handled afterwards through a connected solution.
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