Spain has adopted a mandatory B2B e-invoicing framework under the Crea y Crece Law and Real Decreto 238/2026. The system will require businesses and professionals within scope to issue, transmit and receive structured electronic invoices for applicable domestic B2B transactions.

Implementation will take place in two phases following the entry into force of the ministerial order governing the public e-invoicing solution: after 12 months for businesses with annual turnover above EUR 8 million and after 24 months for other businesses.

The mandate applies broadly to businesses and professionals that are required to issue invoices when the recipient is a business or professional established in Spain or operating through a Spanish permanent establishment or habitual residence.

The rollout depends on turnover. Businesses with annual turnover above EUR 8 million will enter scope first, followed by the remaining businesses. Certain transactions and simplified invoices may fall outside the general requirement, depending on the applicable invoicing rules.

Businesses within scope must issue, transmit, and receive electronic invoices through the Spanish e-invoicing system. Companies may use the public solution or private e-invoicing platforms that meet the applicable technical and interoperability requirements.

Where a business uses a private platform instead of the public solution, the platform must transmit a faithful electronic copy of each invoice to the public e-invoicing solution. The framework also introduces obligations to communicate invoice status information, improving visibility into delivery, acceptance, and payment.

Spain's future B2B e-invoicing infrastructure will combine a public e-invoicing solution with private electronic invoice exchange platforms. Businesses can use one or more of these channels, provided that the chosen solution complies with the national technical and interoperability requirements.

Private platforms that don't use the public solution directly must submit a faithful electronic copy of each invoice to the public system in UBL syntax. The wider technical framework is intended to ensure interoperability between the different platforms participating in the Spanish e-invoicing ecosystem.

Detailed technical specifications will continue to be defined through the ministerial order and related implementing rules.

iEDI is currently working towards supporting Spain’s upcoming B2B e-invoicing requirements.

Our platform is designed to connect existing ERP and business systems with structured electronic document exchange without requiring businesses to replace their existing setup.

As our Spain coverage becomes available and the country’s technical framework is finalised, businesses will be able to integrate structured invoice exchange into their existing ERP and invoicing workflows. Contact us to discuss your requirements and the current status of our Spain coverage.