Spain Makes B2B E-Invoicing Mandatory: Large Companies Must Comply by 2027

25 March 2026 – Spain’s Council of Ministers approved the Royal Decree implementing the Crea y Crece law (Law 18/2022) on 24 March 2026. The decree formally establishes the obligation for electronic invoicing between businesses and professionals. After years of delays, Spain has taken the definitive legislative step toward mandatory B2B e-invoicing.

Late payments as the driving force

The decision follows a long build-up. Minister Carlos Cuerpo of the Ministry of Economy, Trade and Enterprise cited Spain’s persistent late payment problem — known in Spanish as morosidad — as the primary motivation: average payment periods of around 80 days, with only 20% of large companies meeting their payment deadlines and 50% of SMEs doing so. Structured electronic invoicing is expected to make payment tracking automatic and enforceable.

The projected savings are substantial. Sectors including food retail, automotive, and travel agencies have already demonstrated this model’s effectiveness, with an estimated annual saving of €2.7 billion. At full implementation, total savings for the Spanish business community are projected to exceed €8 billion.

What has been approved — and what comes next

The approved Royal Decree establishes the legal obligation for B2B e-invoicing. However, the actual implementation timelines only begin after the publication of a separate Ministerial Order, which will formalise the technical specifications and the public AEAT e-invoicing platform. That Ministerial Order is expected before the summer of 2026.

The implementation schedule is as follows:

• Companies with annual turnover exceeding €8 million: must comply within 1 year of the Ministerial Order’s publication
• All other companies and professionals: must comply within 2 years of that publication

In practice, this means large companies will likely face the obligation in the course of 2027; all others no later than 2028.

Two channels: private or public

Companies can choose between two implementation routes: private e-invoicing platforms, provided they are mutually interoperable, or the free public AEAT platform expected to be operational before summer 2026.

Regardless of channel, all invoices must comply with European standard EN 16931 in Facturae, UBL, or CII format. Recipients are required to report invoice status (received, accepted, paid) to the AEAT within four calendar days.

Relationship to VeriFactu

The Crea y Crece decree is separate from the VeriFactu obligation (Royal Decree 1007/2023), which concerns certified invoicing software requirements. VeriFactu takes effect on 1 January 2027 for corporate income tax payers and 1 July 2027 for the self-employed. Companies already participating in the SII real-time reporting system (Suministro Inmediato de Información) are exempt from VeriFactu.

Spain is therefore running two parallel tracks: VeriFactu for invoice software integrity, and the Crea y Crece mandate for the structured exchange of electronic invoices between trading parties.

No Peppol commitment

Unlike Belgium and France, Spain has not yet committed to the Peppol network. Spain is developing its own public AEAT platform alongside private service providers. Whether Spain will adopt Peppol interoperability at a later stage remains an open question.

What does this mean for your organisation?

Foreign companies without a permanent establishment in Spain are generally outside the direct scope of the mandate. However, Spanish buyers will need to be able to receive electronic invoices — meaning international trading partners will in practice need to adapt their invoicing processes as well. Those who start preparing now avoid a double compliance challenge: Spain’s timeline runs in parallel with other European obligations, including ViDA.

Sources

• Empresa Exterior – España refuerza la financiación para la internacionalización (24 March 2026): https://empresaexterior.com/art/102076/
• VATCalc – Spanish B2B Crea y Crece e-invoice approved July 2027-28: https://www.vatcalc.com/spain/spanish-mandatory-b2b-e-invoices-january-2024-update/
• Marosa VAT – E-invoicing in Spain: https://marosavat.com/vat-news/spain-approves-b2b-electronic-invoicing
• Peppol.now – Spanish e-invoicing 2026: VeriFactu & B2B Mandate Explained: https://www.peppol.nu/blog-items/spaanse-e-invoicing-2026-verifactu/