B2B electronic invoicing becomes mandatory under Ley 18/2022 (Crea y Crece) once the implementing Royal Decree is published in the BOE. As of May 2026, that Decree has not been published. A public consultation round was completed in 2026 and final approval is pending. Plan for a go-live window in 2027 to 2028. When the Decree lands, companies with turnover above €8 million have 12 months to comply; everyone else has 24 months. For the autónomo tax context, see the autónomo guide.
Ley 18/2022, published in the BOE on 29 September 2022, aims to boost business creation, reduce administrative friction, cut late payments, and accelerate digital adoption. Mandatory B2B e-invoicing is its main instrument for that last goal.
Other measures in the law include: S.L. formation with €1 share capital, simpler licensing and permitting, and updated rules for crowdfunding and business financing.
The e-invoice obligation rests on a modification of Ley 56/2007 (measures to boost the information society). It does not activate automatically. The law delegates the technical and operational rules to an implementing Royal Decree. Until that Decree is published, the B2B e-invoice clock has not started.
The obligation applies to all companies and autónomos that issue invoices to other businesses registered in Spain. Specifically:
The two-tier deadline means all businesses are eventually in scope — larger firms simply have less time.
Do not commit internal project dates until the BOE publication is confirmed. Build your roadmap around the two-tier timeline and review it quarterly.
Structured, machine-readable invoices. Every B2B invoice must be issued and received as a structured file that a computer can process without manual retyping. Accepted formats per the draft Decree: Facturae 3.2.x and UBL 2.1. A scanned image or a simple PDF does not satisfy the rule.
Platform interconnection. Your invoicing platform must be able to send and receive invoices to and from platforms used by your counterparties, without additional charges for interconnection. Private certified platforms and a public rail (FACeB2B) will coexist. Your software connects to one or more of these networks.
Recipient access for four years. The sender must ensure the recipient can view and download their invoices through a portal or API for at least four years after issue. Plan for identity management and user offboarding.
Invoice status reporting within four days. Recipients must communicate acceptance or rejection within four days of receiving an invoice. If rejected, they must include the reason. Recipients must also report the payment date once paid. This creates a near real-time view of the order-to-cash cycle and is the law’s main tool against late payment.
Steps you can take now, before the Decree is published:
For invoicing that already covers Verifactu requirements, see renn invoicing.
The implementing Decree drafts include fines for businesses that fail to issue, receive, or store e-invoices as required once their deadline has passed:
Final penalty amounts and the infraction tiers will be confirmed in the published Decree. Treat the draft figures as indicative and plan for compliance rather than tolerance.
Many summaries confuse these two. Keep them apart when planning.
Verifactu (Real Decreto 1007/2023, dates updated by Real Decreto-ley 15/2025) is an internal software rule. It requires billing software to generate a chained-hash signature on every invoice, attach a QR code, and report records to AEAT. It governs the integrity of your invoicing process. Deadline: 1 January 2027 for companies (Corporate Tax payers), 1 July 2027 for autónomos (IRPF payers).
Crea y Crece (Ley 18/2022) is a delivery rule. It requires you to send invoices to business customers as structured XML files through a certified network, and to report status changes within four days. Deadline: triggered by the BOE publication of the implementing Decree, expected 2027 to 2028.
The two obligations have different legal owners (Hacienda leads Verifactu; the Economy ministry leads Crea y Crece), different formats, and different deadlines. Your software roadmap should cover both without rebuilding twice. Most modern invoicing platforms will handle both with one setup. Full detail at Verifactu guide.
The law is already in force. Ley 18/2022 was published in 2022, but the B2B e-invoice obligation does not activate until the implementing Royal Decree is published. As of May 2026, that Decree is not yet published. You are not yet legally required to issue B2B e-invoices under Crea y Crece.
A PDF with a qualified signature satisfies the rule. No. The rule requires a structured, machine-readable XML file (Facturae or UBL). A signed PDF is not processable by automated systems and will not meet the standard.
Verifactu and Crea y Crece are the same thing. They are not. Verifactu is about how your software internally signs and logs invoices. Crea y Crece is about how you deliver invoices to business customers. Both will apply to most businesses, but on different timelines and under different rules.
Only large companies need to worry about this. All businesses and autónomos that issue B2B invoices will eventually fall under the obligation. Larger firms simply get less time before the deadline. SMEs and autónomos have 24 months from Decree publication, not an indefinite exemption.
You need to register somewhere to comply. There is no separate registration. Compliance means choosing certified software that supports the required formats and connects to the certified platforms. Your invoices flow through the software; there is no standalone application process.
Is B2B e-invoicing under Crea y Crece the same as the public sector e-invoice requirement?
No. B2G e-invoicing has been mandatory since 15 January 2015 via FACe using the Facturae format. Crea y Crece covers B2B only. If you already invoice the public sector, you are already familiar with the format; B2B will require similar discipline but through different platforms.
What is FACeB2B?
FACeB2B is a public routing network for B2B e-invoices, operated by the government. It is expected to be one of several certified networks under the Crea y Crece framework. Private platforms that meet the interconnection requirements will also be certified. Your software will route invoices through one or more of these networks.
What happens if a client rejects my e-invoice?
The draft rules require the recipient to include a machine-readable reason for rejection so you can correct and reissue. You will not lose the right to collect payment; you will need to issue a corrected invoice. Make sure your software handles rejection codes and reissue flows before go-live.
Do cross-border invoices fall under Crea y Crece?
The obligation targets invoices between parties established in Spain. Cross-border invoices to non-resident customers are generally outside scope, though specific rules will be confirmed in the Decree. If a significant share of your revenue is cross-border B2B, check the final text when it is published.
Can I use a private platform instead of the government’s?
Yes. The Decree drafts allow certified private platforms. The key requirement is interconnection: your platform must be able to exchange invoices with any other certified platform used by your counterparties, at no extra charge to either party.
Where can I find official updates?
The primary source is the BOE (boe.es). Search for “factura electrónica entre empresas” and “Ley 18/2022”. The Ministry of Economy publishes consultation documents at mineco.gob.es.
Crea y Crece will force B2B e-invoicing once the implementing Royal Decree is published in the BOE. As of May 2026, that has not happened. A public consultation round was completed in 2026 and final approval is pending. Plan for go-live in 2027 to 2028.
The practical steps you can take now: choose software that supports Facturae 3.2.x, UBL 2.1, and four-day status reporting; clean your customer and supplier data; and make sure your Verifactu deadline (1 January 2027 for companies, 1 July 2027 for autónomos) is already on your calendar. When the Decree lands, your two-year window will pass faster than it looks.
For invoicing software that covers both Verifactu and Crea y Crece readiness, see renn invoicing. For autónomo registration and ongoing compliance, renn handles setup end to end.
