Spain VERI*FACTU & Ley Crea y Crece: E-Invoicing Rules, Timelines & Formats
Official references
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Spain is introducing two related but separate invoicing changes: mandatory B2B e-invoicing under Ley Crea y Crece and anti-fraud requirements for invoicing systems under the VERI*FACTU regulation.
The distinction matters: the B2B rules govern how businesses exchange invoices and report payment status, while VERI*FACTU governs the integrity and traceability of records created by invoicing systems.
Ley Crea y Crece vs. VERI*FACTU: Two Pillars
- Ley Crea y Crece: Governs mandatory B2B e-invoicing. Once the implementing rules take effect, domestic B2B invoices must be issued through the Spanish electronic-invoicing system, with payment-status reporting.
- VERI*FACTU (AEAT): Governs the integrity and traceability of invoicing-system records. Systems must create secure, chained records and include a QR code. VERI*FACTU sends those records to the AEAT; the alternative NO VERI*FACTU mode keeps them in the system and applies additional controls.
Phased Rollout Schedule
- Businesses with prior-calendar-year turnover above €8M: the B2B e-invoicing obligations apply 12 months after the implementing ministerial order enters into force. RD 238/2026 has been in force since 20 April 2026, but that date does not start the clock.
- Other covered businesses: the obligations apply 24 months after the same ministerial order enters into force. Check the order’s effective date before calculating your deadline.
- VERI*FACTU system rules: Corporate taxpayers must use compliant invoicing systems from 1 January 2027; other covered businesses and self-employed professionals from 1 July 2027. VERI*FACTU is one valid mode; NO VERI*FACTU is the other.
Official References
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