e-Invoicing in Spain: B2B Mandate, VeriFactu, Timeline & Requirements

Authorities are rolling out two parallel e-invoicing Spain obligations. VeriFactu (effective 1 January 2027) sets the standard your billing software must meet. Crea y Crece (effective October 2027 for businesses above €8M turnover, October 2028 for everyone else) governs how you exchange invoices with other businesses. Miss either one and the fines start at €10,000. 

Key Takeaways

• The Spain B2B e-invoicing mandate starts in October 2027 for firms turning over more than €8M. Everyone else follows a year later, in October 2028.
• VeriFactu kicks in on 1 January 2027 for companies, then 1 July 2027 for the self-employed.
• Royal Decree 238/2026 lays out the B2B framework, but a separate Ministerial Order sets the final dates.
• If your business is already on the SI, then you are exempt from VeriFactu legally, but the Crea y Crece law still applies to you.
• Every B2B invoice (faithful UBL copy) must be sent to the AEAT e-invoicing platform, unless businesses use the SPFE directly. 

What is e-Invoicing in Spain?

An e-invoice is an invoice issued, sent and received in a structured electronic format. A machine reads it. A scanned PDF does not count. Spain runs two parallel systems. SII handles real-time VAT reporting for large taxpayers. It is Spain's existing near-real-time VAT ledger reporting system, mandatory since 2017 for large taxpayers with turnover >€6M. The new B2B regime, plus VeriFactu, extends structured invoicing to nearly everyone else. People mix these up constantly, and that confusion costs time. Spain’s e-invoicing follows a post-issuance reporting model, unlike Italy or France.

Spain e-Invoicing Implementation Timeline

The B2B dates count from the date the Ministerial Order enters into force. Treat them as firm intent, not signed law yet.

Who Must Comply with e-Invoicing in Spain?

What is VeriFactu?

VeriFactu is the software rule. It comes from Royal Decree 1007/2023, under the 2021 anti-fraud law. Your invoicing system must produce a secure record of every invoice. The VeriFactu requirements apply to all invoices: B2B, B2C, government and exports. Each record is chained to the one before it, so nothing can be altered later without leaving a trace. The RD 1007/2023 also creates two operating modes: 

a) VERI*FACTU mode- Invoice records are sent in real-time to AEAT. A QR code and a "VERI*FACTU" label are printed on it. 

b) NO VERI*FACTU mode- Invoice records are stored in a locally encrypted manner but not transmitted.

What is Crea y Crece?

Crea y Crece is Law 18/2022. Article 12 makes structured B2B e-invoicing compulsory between Spanish businesses and professionals. Royal Decree 238/2026 puts it into action. It covers only domestic B2B sales. Consumers sit outside it. Government invoices already run through the older FACe platform.

VeriFactu vs Crea y Crece: What's the Difference?

A single business can be subject to both at once. VeriFactu controls how your software writes the invoice. Crea y Crece controls how you send it.

e-Invoice Formats Accepted in Spain

Spain does not default to the PEPPOL network. For B2B, you can use UBL, FacturaE format, CII or EDIFACT. There is a catch worth flagging. The faithful copy sent to the AEAT must be in UBL. For B2G, FacturaE remains the standard through FACe. Facturae is accepted only for private platform exchange, not for the SPFE public solution or for faithful copies. All of it sits on the EN 16931 European semantic model.

How Does e-Invoicing Work in Spain?

The invoice moves from seller to buyer through their platforms. No clearance, so the tax office never approves or blocks it. The AEAT e-invoicing platform simply receives a copy and the status updates.

1. The seller creates the invoice in compliant software.
2. The seller's platform validates and sends it.
3. The buyer's platform delivers it.
4. The buyer confirms acceptance and payment within four working days.

That four-day status step trips most teams up. Many systems cannot do it yet.

How to Send a Compliant e-Invoice in Spain

• Step 1: Confirm your billing software meets VeriFactu requirements.
• Step 2: Pick a channel: an accredited private platform like ClearTax, or the AEAT free public solution (SPFE).
• Step 3: Issue the invoice in an accepted format and send a faithful copy in UBL to the AEAT.
• Step 4: Record the invoice status, acceptance, rejection, payment and due date. Timelines to record differ for each action as follows-

Penalties for Non-Compliance

Note the last one. Buy the wrong tool and your supplier is on the hook too, but you still carry your own fine.

How ClearTax Can Help with e-Invoicing in Spain

ClearTax covers both Spanish rules in one setup. VeriFactu records and the B2B mandate, on a single platform, with a signed compliance statement. We handle the UBL copy to the AEAT and the four-day status confirmation, so you are not stitching tools together.

ViDA and the Future of e-Invoicing in Spain

ViDA, the EU's VAT in the Digital Age package, brings cross-border e-invoicing and digital reporting from 1 July 2030. Because Spain already builds on EN 16931 and UBL, businesses that get Crea y Crece right are most of the way to ViDA. The missing piece is the cross-border reporting layer, which your provider adds later.

Spain's two rules land close together, and setup takes weeks, not days. Start with VeriFactu in early 2027, then size yourself against the October B2B deadlines. The firms that plan once, rather than twice, will spend far less.