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.

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.

• 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.

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 PDFs are no longer valid as a B2B invoice format.

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.

• 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

The two regulations complement each other:

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

Want to learn more about invoicing to Spain through eConnect? Get in touch with our team.

• Continuous reporting and CTC models
• ViDA: VAT in the Digital Age
• What is Peppol and how does the network work?