Spain: Regulatory updates
Discover the critical updates regarding the Ley Crea y Crece B2B mandate and the new VeriFactu anti-fraud requirements for billing software.
The Spanish Digital Invoice Revolution
Ley Crea y Crece & VeriFactu Mandates
Spain is activating a dual-compliance framework that changes AP/AR processes. Under Ley Crea y Crece and Royal Decree 238/2026, mandatory B2B e-invoicing will apply in phases once the Ministerial Order developing the public e-invoicing solution enters into force. Companies with annual turnover above €8 million will have 12 months to comply, while all remaining businesses and professionals will have 24 months. In parallel, VeriFactu introduces anti-fraud requirements for billing software, making it essential for companies to adapt their ERPs to structured formats, invoice-status communication and connectivity with public and private platforms.
Modernization & Anti-Fraud Strategy
Moving beyond the existing SII (Immediate Supply of Information) system for large taxpayers, Spain’s new strategy aims to close the VAT gap across the entire economy. By standardizing B2B exchanges and certifying billing software, the Tax Agency (AEAT) is building a real-time traceability ecosystem, aligning Spain with European transparency standards.
Understanding Spanish e-Invoicing and Tax reporting regulations
Ley Crea y Crece
The Ley Crea y Crece, Law 18/2022, introduced mandatory B2B e-invoicing in Spain as part of a wider framework to promote business growth, improve payment transparency and reduce late payments. Royal Decree 238/2026 now develops the mandatory e-invoicing system between businesses and professionals. Once the Ministerial Order for the public e-invoicing solution enters into force, companies with annual turnover above €8 million will have 12 months to comply, while all remaining businesses and self-employed professionals will have 24 months.
Spain’s B2B e-invoicing model combines private e-invoicing exchange platforms with the public e-invoicing solution managed by the AEAT. Businesses may use private platforms, the public solution or a combination of both. However, when a company does not use the public solution directly to issue its invoices, a faithful electronic copy of each invoice must be submitted simultaneously to the public solution in UBL format.
VeriFactu: Spanish Verifiable invoice issuing system
VeriFactu is a billing software compliance framework designed by the Spanish Tax Agency, AEAT, to ensure the integrity, traceability and non-manipulation of invoice records. Unlike Ley Crea y Crece, which regulates mandatory B2B e-invoicing, VeriFactu focuses on the systems used to issue invoices. It affects billing software used by companies and self-employed professionals, requiring systems to generate reliable, traceable and tamper-resistant invoice records in line with Spain’s anti-fraud requirements.
The Verifactu system directly affects all electronic invoicing programs, which must implement the Verifactu system in order to be a software certified by the Spanish Tax Agency (AEAT).
FacturaE: B2G Electronic Invoice Submission portal
SII: Electronic management of VAT registration books in Spain.
TicketBAI: The Basque Country’s E-Invoicing System
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Through our dedicated eCompliance Hub, we centralize regulatory knowledge and technical frameworks to connect SAP environments directly with global government platforms. We specialize in staying ahead of upcoming mandates, allowing our clients to anticipate new legislative changes before they take effect. By combining standard best practices with our own proactive extensions, we transform the challenge of cross-border reporting and e-invoicing into a streamlined, automated, and sustainable digital operation.
