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 18/2022, 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 2026.

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.