E-Invoicing in Spain FAQs: Verifactu, Crea y Crece & Compliance (2027)

Spain runs three digital tax systems side by side, which makes it one of Europe's more confusing markets. These FAQs sort out Verifactu, Crea y Crece and SII, so you know what applies to you and when.

General E-Invoicing FAQs

What is e-invoicing in Spain? 

It means sending and receiving e-invoices as structured data, not paper or PDFs. Spain is bringing it in through several rules at once. Each rule has its own role. One covers your e-invoicing software. Another deals with VAT reporting. A third, Ley Crea y Crece (Law 18/2022 on the Creation and Growth of Companies), sets the rules for exchanging structured invoices between businesses.

Is e-invoicing mandatory in Spain? 

Yes, but in stages. e-Invoicing the public sector through FACe is already required. Verifactu software rules land in 2027. The Crea y Crece B2B mandate comes later, once its dates are confirmed.

What are the three e-invoicing and reporting systems in Spain? 

Each does its own job. SII reports VAT data to the tax office in near real time. Verifactu governs your invoicing software. Crea y Crece will make businesses exchange structured invoices with each other. Plenty of firms will fall under more than one.

Do these systems apply to me if I only invoice domestically? 

They do. All three are home-market rules for businesses based in Spain. Verifactu covers you if you use invoicing software and aren't in SII. Crea y Crece will cover your B2B sales. SII applies if you're a large taxpayer, or if you opt in.

Verifactu FAQs

What is Verifactu? 

Verifactu is an anti-fraud rule for invoicing software. It comes from Royal Decree 1007/2023. The point is simple. Once you issue an invoice, the record can't be quietly changed or wiped. Your software has to keep each record traceable and stamp a QR code on every invoice.

When does Verifactu become mandatory? 

Corporate Income Tax payers start on 1 January 2027. Everyone else, including the self-employed, starts on 1 July 2027. Royal Decree-Law 15/2025 set these dates, after two earlier delays.

Who is exempt from Verifactu? 

If you're in SII, you're out of Verifactu, because you already report another way. The Basque Country sits outside Verifactu under its own system, TicketBAI. Navarra also falls outside Verifactu under its foral regime. The Hacienda Foral de Navarra announced a planned system called NaTicket in September 2025 as part of its 2025–2027 Anti-Fraud Plan, but as of the date of this article, NaTicket has no published technical regulation and no confirmed mandatory dates.

What does Verifactu require on an invoice? 

You'll see a QR code on every invoice. A quick scan takes you to the invoice on the AEAT website. Every record is digitally linked, so any changes can be detected. Invoices sent in Verifactu mode also show the "VERI*FACTU" label.

What is a SIF?

SIF stands for Sistema Informático de Facturación, meaning invoicing software system. Under the rules, your SIF has to meet the technical standard. That means secure, tamper-proof records, plus the QR code on each invoice.

Is Verifactu the same as sending invoices to the AEAT? 

No. Verifactu isn't a clearance system, so the tax office doesn't sign off your invoices first. You can run your software in "Verifactu mode", which sends each record to the AEAT as you issue it. Or you can keep secure records locally instead.

Crea y Crece Law FAQs

What is SII and who must use it? 

SII, the Suministro Inmediato de Información, is Spain's near real-time VAT reporting system. It's required for large taxpayers, VAT groups, and firms in the monthly refund register. You upload your invoice data to the AEAT within four calendar days (excluding Saturdays, Sundays and national holidays).

Does SII exempt me from Verifactu? 

Yes. Whether you're in SII by law or by choice, Verifactu doesn't apply. SII already gives the tax office the same real-time view.

Does SII exempt me from Crea y Crece? 

No. They cover different areas. SII is a VAT reporting system, whereas Verifactu regulates how invoicing software must operate. Crea y Crece is about swapping invoices between businesses. Being in SII won't lift the B2B e-invoicing duty when it starts. Crea y Crece itself is Law 18/2022, and its Royal Decree 238/2026 took effect in April 2026, though the final start dates wait on a Ministerial Order.

Compliance & Penalty FAQs

What happens if I don't comply with Verifactu? 

The rules carry real financial risk. Under Article 201 bis of the General Tax Law, simply possessing non-compliant or improperly certified invoicing software after the mandatory date can result in a fine of €50,000 per year. You do not need to have actively used it. Possession alone is sufficient to trigger the penalty.

What are the penalties under Crea y Crece? 

These sit under Law 18/2022, and the exact figures come with the Ministerial Order. Failing to issue or accept a valid B2B e-invoice is expected to bring a fine.

Can I still use PDF invoices for B2B transactions? 

For now, yes. That changes with Crea y Crece. Once it applies, a PDF no longer counts as a valid B2B invoice. You'll send structured e-invoices in an accepted format instead.

What should software vendors know about compliance risk? 

Vendors carry the heaviest exposure. Selling non-compliant software can bring fines of €150,000 a year. On top of that, failing to certify a system when required costs €1,000 per copy sold. Vendors sign a responsible declaration confirming their product meets the rules.

Cross-Border & EU FAQs

Does e-invoicing in Spain apply to non-resident businesses? 

It can. Verifactu reaches non-resident businesses that have a permanent establishment in Spain. The Crea y Crece position for non-resident suppliers is still being worked out, so keep an eye on it.

How does Spain's e-invoicing framework relate to the EU's ViDA initiative? 

Spain's B2B mandate builds on the ViDA Directive (EU) 2025/516 and the EN 16931 standard for structured electronic invoices. That's the same base as ViDA. So Spain is moving in step with the EU's VAT in the Digital Age reforms, which bring EU-wide digital reporting from July 2030.

Can I use Peppol or UBL for invoicing in Spain? 

Yes. Crea y Crece allows several structured formats, UBL among them, and Peppol is a common way to send them. Providers have to be able to convert between the supported formats.