VeriFactu and Crea y Crece: Spain's e-invoicing mandate, deadlines and how eConnect supports you.
Spain is implementing e-invoicing through two separate but interrelated legislative tracks. VeriFactu sets requirements for invoicing software itself (integrity, traceability), while the Crea y Crece law mandates the electronic exchange of B2B invoices. The combination makes Spain one of the more complex implementations in Europe.
Overview
AspectDetailsB2GMandatory (via FACe, since 2015)B2BPhased mandate (VeriFactu Jan/Jul 2027 + Crea y Crece 2027/2028)ModelHybrid: certified software + CTC exchangeFormatsFacturae 3.2.x (B2G), Facturae or UBL (B2B)PlatformAEAT (Agencia Estatal de Administración Tributaria)IdentifierNIF (Número de Identificación Fiscal)SII exemptionBusinesses using SII are largely exempt from VeriFactu
VeriFactu: certified invoicing software
VeriFactu (Royal Decree 1007/2023) requires all invoicing software in Spain to guarantee the integrity and traceability of invoices. These are requirements for the software, not for the transmission channel.
Deadlines
PhaseWhoDeadlinePhase 1Corporate tax payers (legal entities)1 January 2027Phase 2Self-employed and non-corporate taxpayers1 July 2027
What must VeriFactu-compliant software do?
Cryptographic chaining: each invoice is cryptographically linked to the previous one, making the sequence immutable
QR code on every invoice, allowing the tax authority to verify the invoice
Immutability: after issuance, an invoice cannot be edited or deleted
Rectification invoices: corrections require a formal rectification invoice
Real-time reporting to AEAT is optional but recommended
Businesses that already use SII (Suministro Inmediato de Información) for real-time VAT reporting are largely exempt from VeriFactu requirements.
Crea y Crece: mandatory B2B e-invoicing
The Crea y Crece law (Law 18/2022) mandates all B2B transactions in Spain to use structured e-invoicing. PDFs are no longer valid as a B2B invoice format.
Deadlines
PhaseWhoExpected deadlinePhase 1Businesses with revenue > €8 million2027Phase 2All other taxpayers2028
The technical implementing regulation (reglamento técnico) has not yet been published as of mid-2026. After publication, a 12-month transition period applies, making implementation before 2027 unlikely.
What changes?
Structured format mandatory: only Facturae or UBL, no more PDF for B2B
4-year digital archiving: all e-invoices must be stored digitally and remain accessible
Interoperability: systems must be able to connect with public e-invoicing solutions
Mandatory status updates: the status of an invoice (accepted, paid, etc.) must be tracked and communicated
VeriFactu versus Crea y Crece
The two regulations complement each other:
AspectVeriFactuCrea y CreceFocusInvoicing softwareInvoice exchangeWhat it regulatesIntegrity and traceabilityElectronic B2B sending and receivingFormatSoftware specification (no format requirement)Facturae or UBLDeadlineJan/Jul 20272027/2028
How eConnect helps you
eConnect supports e-invoicing to Spain in the following ways:
B2G via FACe: invoices to Spanish government bodies are routed through the Peppol network
B2B compliance: for Crea y Crece compliance, the partner strategy is applied. The PSB can handle Facturae and UBL transformations
Format-independent: you do not need to adjust your invoice format; the PSB automatically transforms to the correct format