E-Invoicing Country

Spain

Coming

Coming July 2027

Flag of Spain

Mandate Overview

The mandate

Spain runs two parallel e-invoicing tracks. Verifactu, the certified billing software regime under Royal Decree 1007/2023, becomes mandatory January 1, 2027 for corporate income tax payers. The Crea y Crece B2B e-invoicing mandate (Law 18/2022) is expected to apply to large companies (turnover over 8M EUR) from July 1, 2027, with all other businesses following in mid-2028 once the implementing technical regulation is published.

Timeline

Key milestones

2026
Jul 1, 2026

  • Verifactu mandatory for self-employed and freelancers

2027
Jan 1, 2027

  • Verifactu mandatory for corporate income tax payers

Jul 1, 2027

  • Crea y Crece B2B mandate expected for large companies (subject to final regulation)

2028
Jul 1, 2028

  • Crea y Crece B2B mandate expected for all remaining businesses

Flowie Coverage

How Flowie supports Spain

Flowie generates and validates Facturae and UBL 2.1 invoices and connects to FACe for B2G submissions. Verifactu certified-software signing and the eventual Crea y Crece exchange are on the active roadmap pending publication of the final technical regulation.

FAQ

Common questions

When does the Crea y Crece mandate actually start?

Crea y Crece dates depend on publication of the implementing technical regulation. Current expectations are July 2027 for large companies (over 8M EUR turnover) and mid-2028 for everyone else. Verifactu certified billing software is mandatory from July 2026 for the self-employed and January 2027 for corporates.

What format is required?

Facturae XML for B2G submissions through FACe, plus support for UBL 2.1 and other EN 16931-compliant formats once Crea y Crece B2B exchange is live.

Ready for Spain?

Flowie keeps you compliant, automatically.

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