E-Invoicing in Spain: Crea y Crece, Verifactu & EN 16931

For B2G, yes — since 2015, invoices to Spanish public administrations must be sent as structured Facturae XML through the FACe portal. For B2B, a mandate is being introduced under the Crea y Crece law: its implementing regulation enters into force on 1 October 2026, putting companies over €8M turnover in scope from October 2027 and all other businesses and self-employed professionals from October 2028. Separately, the Verifactu software requirements apply from January 2027.

Ley 18/2022 ("Crea y Crece") is the Spanish law that introduces mandatory B2B electronic invoicing to cut late payments and increase transparency. Invoices will be exchanged through private platforms and a public solution, in formats interoperable with EN 16931 (UBL, CII, Facturae, EDIFACT). The implementing regulation enters into force on 1 October 2026, which sets the start at October 2027 for companies above €8M turnover and October 2028 for everyone else.

Verifactu is the anti-fraud regulation for invoicing software (Royal Decree 1007/2023). It requires billing systems to guarantee that invoice records cannot be altered and to keep a traceable log; software can also send records to the AEAT (tax agency) in real time, which is the "Verifactu" mode. Royal Decree-Law 15/2025 postponed it by a year, so it applies to companies from 1 January 2027 and the self-employed from 1 July 2027. It is about the software, not the invoice exchange format.

Facturae is Spain's national XML e-invoice format, digitally signed with XAdES. FACe (Punto General de Entrada de Facturas Electrónicas) is the public portal through which suppliers submit Facturae invoices to the General State Administration; many regions have their own equivalent portals. Facturae is a Spain-specific schema, separate from PEPPOL UBL.

The Crea y Crece mandate requires formats interoperable with the EN 16931 European standard — including UBL, CII and Facturae. EN 16931 UBL/CII (and PEPPOL BIS 3.0) are the safest cross-format choices. aiDoks generates and validates EN 16931 UBL and CII, so you can prepare interoperable B2B invoices today.

aiDoks validates and generates EN 16931 invoices (UBL and CII), validates Factur-X / ZUGFeRD, and converts between PEPPOL UBL, CII and Factur-X — covering the EN 16931 interoperability the Crea y Crece B2B mandate relies on and cross-border EU trade. Free to start, no sign-up required to validate.