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

- Date: 2026-07-03
- Reading time: 8 min read

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

## Article overview

        This article explains Spain VERI*FACTU & Ley Crea y Crece: E-Invoicing Rules, Timelines & Formats as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII.

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.

        ## How to use this guide

        Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.

## Ley Crea y Crece vs. VERI*FACTU: Two Pillars

For Ley Crea y Crece vs. VERI*FACTU: Two Pillars, review these points before moving on.

- 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

For Phased Rollout Schedule, review these points before moving on.

- Large Businesses (>€8M turnover): The B2B e-invoicing obligations apply 12 months after the implementing system takes effect.
- All Other B2B Businesses: The B2B e-invoicing obligations apply 24 months after the implementing system takes effect.
- 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

For Official References, review these points before moving on.

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