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TWO separate obligations: Verifactu from January 2027, B2B e-invoicing from October 2027.
| 29 Jul 2025 | Invoicing software vendors must already offer Verifactu-compatible software |
| 1 Jan 2027 | Verifactu mandatory for companies (anti-fraud rules for invoicing software) |
| 1 Jul 2027 | Verifactu mandatory for freelancers and unincorporated businesses |
| Oct 2027 | Crea y Crece B2B e-invoicing: large businesses |
| Oct 2028 | Crea y Crece B2B e-invoicing: SMEs and the rest |
Format: Facturae, UBL, CII or EDIFACT; EN 16931 compatible
Transmission: Public solution + private platforms
Spain is two things at once and conflating them is the usual mistake. Verifactu (Royal Decree 1007/2023) is an ANTI-FRAUD regime for invoicing software: your billing system must produce tamper-evident, chained records. Crea y Crece (Royal Decree 238/2026) is the separate B2B e-invoicing obligation — structured invoices exchanged between businesses, largely to make late payment visible. Different laws, different dates, and being Verifactu-compliant does not make you e-invoicing compliant. Spain also already runs SII for VAT reporting and Facturae for B2G.
Validate a Spain invoice against the profile that applies here — EN 16931 (core).
Nothing is stored, and the whole invoice is checked, not just this rule. A PDF only works if it is Factur-X / ZUGFeRD — a PDF with the invoice XML inside it.