The B2B e-invoicing mandate (Crea y Crece) is enacted: businesses with turnover above €8M from 6 October 2027, everyone else from 6 October 2028. VeriFactu rules for invoicing software apply separately; a delay to October 2028 has been announced.
| Size band | Receive since | Issue from |
|---|---|---|
| Turnover above €8 million | law Source: Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official | law Source: Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official |
| Turnover up to €8 million | law Source: Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official | law Source: Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official |
Verified:
Scope: Businesses with turnover above €8M from 6 Oct 2027; all other businesses from 6 Oct 2028
Domestic B2B invoices; issuing, receiving and reporting invoice status and payment
Domestic B2B invoices; issuing, receiving and reporting invoice status and payment
Status and payment reporting for sole traders (natural persons) and entities taxed through their members follows on 6 Oct 2029.
Small-business regime: Self-employed natural persons (autónomos)
Must receive e-invoices: yes · Must issue e-invoices: yes
No separate small-business VAT regime appears in the research. Sole traders follow the general dates (6 Oct 2028), with status and payment reporting only from 6 Oct 2029.
Hybrid (public platform plus private providers)
Platform: SPFE (Solución Pública de Facturación Electrónica) of the AEAT, plus private interoperable platforms
Businesses may use private interoperable platforms or the free public solution SPFE. Invoices not issued via SPFE need a simultaneous faithful copy sent to the AEAT in UBL. If no private channel is agreed with the buyer, SPFE is the default. VeriFactu / SIF rules for invoicing software run in parallel.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| UBL (EN 16931) | UBL 2.1 | EN 16931 | yes | SPFE and the AEAT copy accept UBL only. Source: Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official |
| CII (EN 16931) | CII D16B | EN 16931 | no | Allowed between businesses on private channels. Source: TeamSystem · 7 Oct 2026 · verified 15 Oct 2026 · secondary |
| EDIFACT | UN/EDIFACT | EN 16931 mapping | no | Allowed between businesses on private channels. Source: TeamSystem · 7 Oct 2026 · verified 15 Oct 2026 · secondary |
| Facturae | Facturae XML | 3.2.x | no | Required for B2G via FACe; sources disagree whether it stays allowed between businesses. Source: TeamSystem · 7 Oct 2026 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Private interoperable platform | API / platform | no | Allowed if agreed with the buyer; a faithful UBL copy must go to the AEAT simultaneously. |
| SPFE (public solution) | Portal | no | Free AEAT solution; the default if no private channel is agreed with the buyer. |
| FACe | Portal | no | Public-sector invoices (B2G). |
Software self-declaration · Required: no
VeriFactu invoicing software needs a producer self-declaration (declaración responsable), not AEAT certification. Whether private B2B platforms need accreditation was not found. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Receiving duty: law Source: Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official
Ley 18/2022 (Crea y Crece), Real Decreto 238/2026 and Orden HAC/1028/2026 (BOE 5 Oct 2026, in force 6 Oct 2026). The buyer must report rejection, the full payment date and the due date; without rejection the invoice counts as accepted.
Formats to produce: UBL (EN 16931)
Public-sector e-invoicing since law Source: Administración General del Estado · undated · verified 15 Oct 2026 · official
FACe (face.gob.es)
Formats: Facturae 3.2.x
Mandatory since 15 January 2015 under Ley 25/2013.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
law Source: NCS · 8 Oct 2026 · verified 15 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
VeriFactu (Ley 11/2021, RD 1007/2023): tamper-proof records from invoicing software. Current law (RDL 15/2025) sets 1 Jan 2027 for companies and 1 Jul 2027 for others.
On 5 Oct 2026 the Ministry of Finance announced a delay to October 2028, not yet in the BOE. Businesses on the SII are outside VeriFactu. The Basque Country and Navarra use TicketBAI.
Retention period: 6 years Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Holded · Sage 50 / ContaPlus · a3 (Wolters Kluwer) · Quipu · Contasimple · Odoo · Billin
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.