Spain Approves Royal Decree Activating B2B E-Invoicing Under Crea y Crece

Spain has taken a major step toward mandatory B2B e-invoicing, with the Council of Ministers approving a Royal Decree to activate the obligation under Law 18/2022open_in_new, known as Crea y Crece.

On 24 March 2026, the approval marked the most concrete progress since the law was introduced, formally defining how B2B e-invoicing will operate nationwide.

What the Royal Decree Establishes

The decree introduces mandatory structured e-invoicing for:

• Transactions between businesses (B2B)
• Transactions between businesses and professionals, including sole traders

Electronic invoices must be structured and machine-readable, effectively eliminating the use of PDFs, Excel files, and paper invoices.

It also introduces invoice status reporting, requiring businesses to track and report:

• E-invoice issuance
• Acceptance or rejection
• Payment status and date

This measure is directly aimed at reducing late payments and improving transparency in commercial transactions.

What Is Not Yet in Force

The obligation is not yet enforceable.

Implementation depends on a forthcoming Ministerial Order, which will:

• Regulate the public B2B e-invoicing platform
• Define technical and interoperability requirements
• Trigger the legal timeline for compliance

The Order is expected before 1 July 2026open_in_new.

Planned Rollout Timeline

Once the Ministerial Order is published, the mandate will follow a phased approach:

• Companies with turnover above €8 million: 1 year after publication
• All other businesses and professionals: 2 years after publication

For example, if published in 2026:

• Large companies → 2027
• SMEs and sole traders → 2028

Platform and Interoperability Model

The decree confirms that:

• A free public platform will be operated by the Agencia Estatal de Administración Tributaria
• Use of the public platform is optional
• Private service providers are allowed but must ensure interoperability
• Invoice data and status updates must be shared with the public system

Crea y Crece vs Veri*factu

The government has clarified that Crea y Crece (B2B e-invoicing) and Veri*factu are separate regulatory initiatives, each with its own scope and timeline. Businesses must prepare for both independently.