Spain's Law 18/2022, known as Crea y Crece, makes B2B electronic invoicing mandatory for all companies and freelancers once its implementing Royal Decree (the detailed rule that activates the law) is published in the BOE (Spain's Official State Gazette). Rollout is phased by size: businesses with more than €8 million in turnover enter one year after the Decree; the rest two years after. Until that Decree is actually in the BOE, these clocks have not started. Drafts also define accepted formats, free interconnection among platforms, and a 4-day window to report invoice status changes like acceptance, rejection, and payment. Do not confuse this with Verifactu (the anti-fraud billing software rules) in RD 1007/2023, whose dates were updated by RD 254/2025.
FAQs
When will e-invoicing be mandatory? After the Royal Decree is published in the BOE. From that date: +12 months for businesses over €8 million turnover and +24 months for the rest.
Which formats are valid? Facturae (Spain's official e-invoice XML), UBL (a common EU e-invoice format), EDIFACT (a UN electronic data standard), and CEFACT (the UN body behind EDIFACT), per the latest drafts. These are structured files a computer can process. A plain PDF is not enough.
Do I need Verifactu for Crea y Crece? They are different regimes. Choose software that covers both calendars so you do the work once.
Do I have to report invoice "states"? Yes. Recipients must communicate acceptance or rejection and payment status within 4 days.
Does this affect consumer sales? Crea y Crece focuses on B2B (business-to-business). Keep B2C (business-to-consumer) out of scope for this obligation.
Crea y Crece Law electronic invoice - key points
Scope: All B2B transactions must use a structured e-invoice once the regulation is approved. Paper or a PDF by itself will not meet the rule.
Activation: Duties begin only after the implementing Royal Decree is published in the BOE. As of October 2025, it is still pending.
Phases: Over €8 million turnover: 12 months after the BOE date. The rest: 24 months after that same BOE date.
Tip: if you need a refresher on what an electronic invoice is and how it works in Spain, read our guide to the basics here: Electronic invoice in Spain.
What is the Crea y Crece Law? (context and goals)
Purpose: boost business creation and growth, reduce paperwork, fight late payments, and digitise transactions. Mandatory B2B e-invoicing is one of its main tools.
Other measures: easier SL setup with €1 share capital, simpler licensing and permitting, and updates to crowdfunding and business financing rules.
Why it matters for you
E-invoicing is not only a document change. It forces cleaner customer and supplier data, faster dispute handling, and a clearer audit trail.
Regulation Crea y Crece Law (what the draft Royal Decree says)
Status: the latest draft was re-opened to public hearing in March 2025. It sets the legal and technical regime for B2B e-invoicing: formats, interconnection, recipient access, and status reporting.
Formats allowed
Facturae, UBL, EDIFACT, and CEFACT are accepted, with a path to add more. These are structured files a machine can read. A scanned image or a simple PDF cannot be automatically processed.
Plain explanation: think of a structured e-invoice as a spreadsheet the computer reads line by line. A PDF is a picture.
Interconnection and access
Free interoperability among platforms. Your provider must be able to send and receive from others without extra tolls.
Recipient access for 4 years. The recipient must be able to view and download their invoices through a portal or API (a secure connection between systems) for at least four years. Plan for identity and permissions.
Invoice states within 4 days
Commercial status: the recipient communicates acceptance or rejection within 4 days. If rejected, they should give the reason.
Payment status: the recipient reports when it is paid and the payment date. Use this to chase late payers and clean your aging list.
Why 4 days: it creates a near real-time view of the order-to-cash cycle. Train teams to avoid bottlenecks.
Entry into force Crea y Crece Law (timelines)
Law 18/2022 was published on 29 September 2022. Most non e-invoice measures took effect 20 days later. The e-invoice obligation waits for the Royal Decree to start the phase-in.
Phase-in triggers once the Decree is in the BOE:
Over €8 million turnover: mandatory 12 months after the BOE date.
€8 million or less: mandatory 24 months after the BOE date.
Market expectation as of October 2025: approval likely in late 2025 per industry and legal press. Plan projects with that assumption, but do not commit dates until the BOE is out.
Crea y Crece Law BOE (primary source)
Here is the official text you can cite, including the article that expands B2B e-invoicing by modifying Law 56/2007 (on measures to boost the information society): BOE - Ley 18/2022 Crea y Crece.
Note: do not confuse this with RD 1007/2023 on billing software integrity under the anti-fraud law, or RD 254/2025 that moved those adoption dates. Different scope, different ministry.
Crea y Crece Law electronic invoicing (what "electronic" means)
Structured and automatable. The e-invoice must be a file a computer can process without manual retyping. Facturae remains pivotal in Spain. UBL and EDIFACT are common in EU supply chains.
Delivery and access. The sender must ensure proper electronic delivery and that the recipient can access invoices for years. This usually means a secure portal and APIs.
For a practical overview of tools and workflows, see our Spanish guide to mandatory e-invoicing for autónomos and SMEs.
Relationship with antifraude and Verifactu (do not mix regimes)
Different legal tracks. Crea y Crece governs B2B e-invoicing. Antifraude and the Verifactu regime set rules for billing software integrity and, optionally, real-time reporting to the tax agency. RD 254/2025 adjusted Verifactu dates.
Different owners. Economy leads Crea y Crece. Hacienda and the tax agency lead Verifactu. The tax agency has hinted its app and interfaces may help future B2B e-invoice flows, but that is separate from the legal duty under Crea y Crece.
Press confusion. Many summaries in 2025 mix both. Keep them apart when planning. Your roadmap should align to both calendars so you do not rebuild twice.
Practical compliance checklist
- Choose the right platform. Support for Facturae, UBL, EDIFACT, and CEFACT. Status APIs for acceptance, rejection, and payment. Free interconnection across networks. Recipient access guaranteed.
- Map your master data. Clean tax IDs, addresses, and bank details. Add DIR3 codes (public-sector directory codes) where you invoice the public sector. Consider GLNs (Global Location Numbers) if your supply chain uses them.
- Integrate order-to-cash. Connect your ERP (business management system) or invoicing tool to sales orders and deliveries. Avoid manual typing. Automate numbering and signatures.
- Define 4-day SLAs (internal deadlines). In accounts payable, train teams to accept or reject within 4 days. In accounts receivable, capture payment date and method.
- Archive and access. Ensure 4-year access for recipients through a portal or API. Test user management and offboarding.
- Plan by turnover. If you are near €8 million, aim for the earlier wave. Budget now assuming a late-2025 Decree, but confirm once the BOE is live.
- Use grants. Check Kit Digital and other aid programs to fund the transition. Many SMEs qualify.
- Cover Verifactu too. Pick software that prepares for SIF (the certified billing system under Antifraude) and Verifactu so you comply with both regimes with one setup.
Bottom line
Crea y Crece will force B2B e-invoicing once the Royal Decree hits the BOE. Build on Facturae, UBL, EDIFACT, and CEFACT. Wire your 4-day status flows. Ensure platform interconnection and long-term recipient access. Time your rollout to your turnover bracket and track the Royal Decree approval while you also follow Verifactu dates. If you set these blocks now, you will switch on day 1 without chaos and you will comply with the Crea y Crece Law electronic invoice requirement.
