Spain
Dual track. Verifactu (anti-fraud invoicing software regime) postponed to Jan 2027 (Corp Tax) / Jul 2027 (others) by RD-Ley 15/2025. Crea y Crece B2B exchange mandate expected 1 Oct 2027 (turnover > EUR 8M) and 1 Oct 2028 (all others), but the activating Ministerial Order was still pending as at mid-2026. Hybrid architecture: private platforms alongside AEAT's central public platform (SPFE).
Cloudare has shipped 1 🇪🇸 Spain integration · talk to us →// Phased rollout
- 15 Jan 2015 · liveB2G via FACePublic sector e-invoicing via FACe.
- 01 Jan 2022 · liveTicketBAI / Batuz (Basque Country)Regional anti-fraud regimes already live in País Vasco and Navarra.
- 01 Jan 2027 · upcomingVerifactu — Corp Tax payersMandatory certified billing software (SIF) with Verifactu opt-in.
- 01 Jul 2027 · upcomingVerifactu — othersSelf-employed and other VAT taxpayers.
- 01 Oct 2027 · upcomingCrea y Crece B2B (large)Expected date for taxpayers with turnover above EUR 8M. The Ministerial Order that formally activates the Crea y Crece dates was still pending as at mid-2026, so this may move.Turnover > EUR 8,000,000
- 01 Oct 2028 · upcomingCrea y Crece B2B (all)Expected date for SMEs, sole traders and all remaining businesses. Gated on the same pending Ministerial Order.
// Penalties
Up to €10,000 for non-compliant invoicing software; €1 per invoice issued without Verifactu (when active).
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is mandatory, B2C is phased.
- Emit one of Facturae (XML) or UBL 2.1 or EN 16931Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via FACe (B2G) or Verifactu / SIF (anti-fraud) or Crea y Crece (future B2B)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Hybrid modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 6 yearsArchive the structured original, not a rendering of it.
- Understand the exposureUp to €10,000 for non-compliant invoicing software; €1 per invoice issued without Verifactu (when active).
// ERP implementation notes
// Implementation playbook
Cloudare has shipped 1 Spain integrations. We will email you the full implementation playbook for Spain — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.