What does Spain's Crea y Crece law require for e-invoicing?
Effective: 2022-09-29 · Authority: Ministerio de Asuntos Economicos y Transformacion Digital
Spain's Ley Crea y Crece (Law 18/2022) mandates B2B e-invoicing for all Spanish businesses. Large businesses (turnover exceeding EUR 8 million) must comply within one year of the technical standard being approved. Smaller businesses have two years. Invoices must be in a machine-readable structured format accepted by the AEAT.
When does the Crea y Crece B2B mandate take effect?
The B2B mandate timeline depends on publication of the implementing regulation (Reglamento) which defines technical specifications. Once published, large businesses (turnover above EUR 8 million) have 12 months to comply. All other businesses have 24 months. The technical regulation is pending as of 2026.
Frequently Asked Questions
- What invoice format will be required under Crea y Crece?
- The implementing regulation will specify the accepted formats. The Spanish government has indicated a preference for Facturae or EN 16931-compliant formats. The technical specifications must guarantee interoperability and machine readability.
- Does Crea y Crece apply to micro-enterprises?
- Yes. All businesses issuing B2B invoices in Spain will eventually be subject to the mandate. Micro-enterprises and small businesses benefit from the extended 24-month compliance window after the implementing regulation is published.
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