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 1 October 2027, and to everyone else from 1 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 1.10.2027, all other companies and self-employed from 1.10.2028, payment-status reporting for smaller players from 1.10.2029. 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 a ministerial order that takes effect on 1 October 2026.
| 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 1.10.2027, all other companies and self-employed from 1.10.2028. Payment-status reporting for smaller players is added from 1.10.2029.
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. The ministerial order with the technical detail takes effect on 1.10.2026.
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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