# Spain VERI*FACTU & Ley Crea y Crece: E-Invoicing Rules, Timelines & Formats

- Date: 2026-07-03
- Modified: 2026-09-09
- Reviewed: September 9, 2026
- Reading time: 2 min read

Guide to Spain’s e-invoicing reforms: Ley Crea y Crece B2B mandate, Verifactu AEAT software requirements, XML formats, and payment reporting.

> Reviewed against AEAT mandatory e-invoicing notice, BOE Royal Decree 238/2026, AEAT SIF and VERI*FACTU portal, BOE Royal Decree 1007/2023.

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

- [Agencia Tributaria (AEAT) - Verifactu Portal](https://www.agenciatributaria.es)

## FAQ

### Are PDF invoices permitted under Ley Crea y Crece?

A PDF alone is not the mandatory electronic invoice once the B2B rules apply. During the transition, larger businesses must also provide a readable PDF for a limited period, but the electronic invoice must follow the formats and exchange rules set by the Spanish system.

## Official references

- [AEAT mandatory e-invoicing notice](https://sede.agenciatributaria.gob.es/Sede/en_gb/todas-noticias/2026/marzo/31/facturacion-electronica-obligatoria.html)
- [BOE Royal Decree 238/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295)
- [AEAT SIF and VERI*FACTU portal](https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/sistemas-informaticos-facturacion-verifactu.html)
- [BOE Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840)