Mandatory B2B E-Invoicing under Spain's Crea y Crece Law: Requirements, Timeline and How to Prepare
What the Crea y Crece Law establishes
Spain's Law 18/2022 on the Creation and Growth of Companies (the Crea y Crece Law) introduces a duty to issue and send electronic invoices in all commercial relationships between companies and self-employed professionals (B2B transactions). The goal is to cut late payments, improve payment traceability and accelerate the digitalisation of Spanish businesses.
Until now, e-invoicing was only mandatory towards public administrations (B2G). This law extends it to every transaction between businesses and freelancers established in Spain.
What the new obligation requires
- Issuing the invoice in a structured electronic format, not a simple PDF.
- Sending it to the recipient through interoperable exchange platforms.
- Reporting the status of the invoice: acceptance, rejection and effective payment.
- Keeping access to invoices for at least four years.
Rollout timeline by company size
The deployment is gradual and counted from the approval of the implementing regulation:
- Companies and freelancers invoicing more than 8 million euros: one year from the publication of the regulation.
- All other companies and freelancers: two years from that publication.
The actual dates depend on when the implementing regulation enters into force, so businesses should monitor its publication in the official gazette (BOE).
Accepted formats
Invoices must be issued in structured formats such as Facturae, UBL, EDIFACT or the European standard format, so the recipient's system can process them automatically. A traditional PDF does not qualify as an electronic invoice under this law.
How it differs from Verifactu
The two obligations are often confused but serve different purposes:
- Crea y Crece governs B2B electronic invoicing between companies, its exchange and late-payment control.
- Verifactu and the billing software regulation ensure that the software generates tamper-proof records verifiable by the Tax Agency.
A company may have to comply with both: use verifiable software for its records and also exchange structured e-invoices with clients.
How Spanish SMEs should prepare
- Check whether your invoicing software supports structured formats and connection to exchange platforms.
- Update your customer and supplier master data.
- Train your administrative team on the new acceptance and rejection flow.
- Plan the migration ahead of your applicable deadline.
At RegulaKit we help Spanish SMEs organise their digital compliance. To estimate the cost of non-compliance, try our penalty calculator.
Frequently Asked Questions
When will B2B e-invoicing become mandatory in Spain?
One year after the implementing regulation is published for companies invoicing over 8 million euros, and two years for everyone else, under Law 18/2022.
Does a PDF count as an electronic invoice?
No. The Crea y Crece Law requires a structured format such as Facturae or UBL that can be processed automatically, not a plain PDF.
Is Crea y Crece the same as Verifactu?
No. Crea y Crece governs the exchange of electronic invoices between businesses, while Verifactu ensures that billing software produces tamper-proof records for the Tax Agency.
Who is affected by the obligation?
Companies and self-employed professionals established in Spain, in their B2B commercial operations with other businesses and professionals.
How can an SME prepare?
By checking that its software supports structured formats, updating customer and supplier data, and training the team on the new acceptance and payment flow.