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Spain B2B e-invoicing: phased rollout under Crea y Crece law

Spain's Ley Crea y Crece mandates e-invoicing for businesses with revenue over €8M from 2025, with all other businesses following by 2027. Facturae is the primary format.

📅 Phased rollout 2025–2027📄 Facturae / EN 16931
← All EU countries

What's happening

Spain's Ley Crea y Crece (Law 18/2022) introduced mandatory B2B e-invoicing in a phased approach. Businesses with annual revenue exceeding €8 million are required to send and receive e-invoices from 2025. All other businesses — including SMEs and freelancers (autónomos) — must comply by 2026–2027. The primary format is Facturae (Spain's national XML format) or invoices conforming to the European standard EN 16931. The Spanish B2G e-invoicing system (FACe) has been in operation since 2015.

Mandate status

Partial

Large companies (>€8M revenue): from 2025 (check implementing regulations for exact date). All others: by 2026–2027. Verify current dates with the Spanish Tax Agency (AEAT).

Who's affected

Large companies (>€8M revenue): 2025; others: 2026–2027

Phase 1: businesses with annual revenue > €8 million. Phase 2: all other businesses, including SMEs and autónomos. Exact phasing dates depend on implementing regulations.

Deadline

Phased rollout 2025–2027

Large companies (>€8M revenue): from 2025 (check implementing regulations for exact date). All others: by 2026–2027. Verify current dates with the Spanish Tax Agency (AEAT).

Format required

Facturae / EN 16931

Facturae (Spain's national XML format) or EN 16931 compliant formats. FACe is the B2G platform in use since 2015. PEPPOL is not the primary channel in Spain — Facturae dominates.

Note: This country's e-invoicing system is not PEPPOL-based. Invoicia generates PEPPOL BIS 3.0 XML for cross-border EU invoicing.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is EN 16931 compliant. For cross-border invoicing with Spanish customers, PEPPOL BIS 3.0 is appropriate. For domestic Spanish Facturae invoicing, your Spanish accounting software or ERP with Facturae support is recommended.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited + PEPPOL network sending

Frequently asked questions

What is the Crea y Crece law?+

Ley Crea y Crece (Law 18/2022) is the Spanish law that mandates B2B e-invoicing. It requires all businesses to send and receive electronic invoices, phased by company size starting with large companies (>€8M revenue).

What format is required for Spanish e-invoicing?+

Facturae is Spain's national e-invoicing format (XML-based). Invoices can also conform to the European standard EN 16931. PEPPOL is not the primary delivery channel in Spain, unlike in Belgium, Germany, or France.

When must Spanish SMEs comply?+

SMEs and autónomos (freelancers) must comply by 2026–2027 according to the phased rollout. The exact dates depend on implementing regulations. Always verify with the Spanish Tax Agency (AEAT).

What is FACe?+

FACe (Punto General de Entrada de Facturas Electrónicas) is Spain's B2G e-invoicing portal, mandatory for invoicing public sector entities since 2015.

Does Invoicia support Spanish e-invoicing?+

Invoicia generates PEPPOL BIS Billing 3.0 XML (EN 16931 compliant), suitable for cross-border invoicing with Spanish customers. For domestic Facturae format invoicing, a Spanish accounting system with Facturae support is recommended.

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.