Peppol e-invoicing in Spain
Spain's Crea y Crece Law mandates B2B e-invoicing for all businesses. The implementing regulations are expected in 2026. Here is what you need to know about formats, timelines and compliance steps.
By Peppol Validator · Last updated · Leer en español
Current state, April 2026
Spain's Crea y Crece Law (Ley 18/2022) was published in September 2022 and mandates B2B e-invoicing. The implementing regulations (Real Decreto) are expected in 2026 but have not yet been published. B2G e-invoicing via FACe has been mandatory since 2015 using the Facturae 3.2 format. Once the Real Decreto is published, large enterprises will have 12 months to comply. All remaining businesses will have 24 months.
Mandate timeline
Spain's path to mandatory e-invoicing began with B2G in 2015 and expanded to B2B with the Crea y Crece Law. The rollout depends on the publication date of the implementing Real Decreto.
2015
B2G e-invoicing becomes mandatory via FACe (Punto General de Entrada de Facturas Electronicas). Suppliers to the Spanish public sector must submit invoices electronically in Facturae 3.2 format.
September 2022
Crea y Crece Law (Ley 18/2022) published. This law establishes the legal basis for mandatory B2B e-invoicing in Spain. It aims to reduce late payments and promote digitalisation of business transactions.
2026 (expected)
Implementing regulations (Real Decreto) expected. The Real Decreto will define the technical requirements, accepted formats and the interoperability model for B2B e-invoicing.
12 months after Real Decreto
Large enterprises must comply. Businesses with an annual turnover exceeding EUR 8 million will be required to send and receive structured e-invoices for B2B transactions.
24 months after Real Decreto
All businesses must comply. The mandate extends to all remaining businesses and self-employed professionals (autonomos) carrying out B2B transactions in Spain.
1 January 2030
Intra-EU B2B e-invoicing aligned with the EU's VAT in the Digital Age (ViDA) regulation. Cross-border B2B transactions within the EU will also require structured e-invoices.
Who is affected?
The B2B e-invoicing mandate will apply to all businesses and self-employed professionals (autonomos) carrying out B2B transactions in Spain. This includes companies of all sizes, from large enterprises to sole traders.
The mandate covers both goods and services. B2C transactions are excluded from the requirement. The phased rollout means large enterprises (over EUR 8 million annual turnover) must comply first. All other businesses follow in the second phase.
The Spanish e-invoicing model
Spain is developing a model where invoices flow through certified platforms. The AEAT (Agencia Estatal de Administracion Tributaria), Spain's tax authority, will operate a public hub for e-invoice exchange and tax reporting.
The details of the interoperability model are still being finalized in the Real Decreto. The system is expected to allow both direct submission to the AEAT platform and exchange through certified private platforms. This model differs from Belgium's approach, which relies entirely on the Peppol four-corner network.
Formats: Facturae and EN 16931
Facturae 3.2.x has been Spain's national XML format for B2G e-invoicing since 2015. It is the required format for invoices submitted through FACe.
For the B2B mandate, EN 16931-compliant formats are expected to be accepted. This includes UBL 2.1 and CII (Cross Industry Invoice). The European standard EN 16931 defines the semantic data model that all compliant formats must follow.
The relationship between Facturae and EN 16931 is being harmonized. This means businesses that already work with Facturae for B2G invoicing will need to understand how the two standards relate. A PDF sent by email will not be a valid e-invoice under the B2B mandate.
B2G e-invoicing via FACe
Since 2015, suppliers to the Spanish public sector must send invoices through FACe (Punto General de Entrada de Facturas Electronicas). FACe serves as the central entry point for all B2G e-invoices in Spain.
Over 8,000 public entities are connected to FACe. Invoices must be submitted in Facturae format. FACe also supports EN 16931 formats alongside Facturae, which helps prepare the ecosystem for the upcoming B2B mandate.
How Peppol fits in
Spain is a Peppol Authority and participates in the Peppol network. Peppol (Pan-European Public Procurement Online) is an international network for exchanging structured business documents, used in over 30 countries.
Peppol is expected to play a significant role in cross-border interoperability under the B2B mandate. For Spanish businesses trading with partners in countries like Belgium, the Netherlands or Germany, Peppol provides a standardized channel for e-invoice exchange.
FACe already supports EN 16931 formats alongside Facturae. This alignment with European standards positions Spain well for integration with the broader Peppol ecosystem. See the Peppol network reference for how documents travel across the network.
How to get compliant
Even though the Real Decreto has not been published yet, businesses can start preparing now. Here are the key steps toward compliance.
- 1Monitor the Real Decreto. Stay informed about the publication of the implementing regulations. The Real Decreto will define the exact technical requirements, accepted formats and deadlines for your business size.
- 2Assess your current invoicing process. Review how your business currently sends and receives invoices. Identify which systems need to be updated to support structured electronic formats like UBL 2.1 or Facturae.
- 3Choose a certified platform or Access Point. You will need to connect through a certified platform to send and receive e-invoices. If you trade cross-border, consider a Peppol Access Point for interoperability with other European countries.
- 4Ensure EN 16931 compliance. Your invoices must contain all mandatory fields defined by the EN 16931 standard: invoice number, issue date, seller and buyer identification, line items with quantities and prices, VAT breakdown and payment terms.
- 5Validate before sending. Run your invoices through a validator to catch errors before they reach your customers. Check for both CEN rules (BR-) and Peppol-specific rules (PEPPOL-EN16931-). Fix any issues flagged by the validator.
- 6Update your receiving workflow. Configure your systems to receive and process incoming structured e-invoices. Ensure automatic booking, reconciliation with purchase orders and digital archiving in compliance with Spanish tax retention requirements.
Validate your invoices for free
Check your Peppol BIS 3.0 invoices against EN 16931 (CEN) and Peppol rules. Free, instant, no signup required.
Frequently asked questions
When does e-invoicing become mandatory in Spain?
Spain's Crea y Crece Law (Ley 18/2022) mandates B2B e-invoicing, but the implementing regulations (Real Decreto) are still pending. Once published, large enterprises with over EUR 8 million turnover must comply within 12 months. All other businesses must comply within 24 months. B2G e-invoicing via FACe has been mandatory since 2015.
What is the Crea y Crece Law?
The Crea y Crece Law (Ley 18/2022 de creacion y crecimiento de empresas) was published in September 2022. It is Spain's legal basis for mandatory B2B e-invoicing. The law aims to reduce late payments, increase transparency and promote the digitalisation of business transactions. The specific technical requirements will be defined in the implementing Real Decreto.
What format do Spanish e-invoices use?
Spain has traditionally used the Facturae 3.2.x format for B2G e-invoicing. For the upcoming B2B mandate, EN 16931-compliant formats such as UBL 2.1 and CII are expected to be accepted. The relationship between Facturae and the European EN 16931 standard is being harmonized to ensure interoperability.
Does Spain use Peppol?
Yes. Spain is a Peppol Authority and participates in the Peppol network. Peppol is expected to play an important role in cross-border e-invoicing interoperability under the B2B mandate. FACe, the public sector e-invoicing platform, already supports EN 16931 formats alongside the national Facturae format.
What is FACe and Facturae?
FACe (Punto General de Entrada de Facturas Electronicas) is Spain's central platform for B2G e-invoicing. Since 2015, suppliers to Spanish public sector entities must submit invoices through FACe. Over 8,000 public entities are connected. Facturae is the national XML format used for these invoices, currently at version 3.2.x.
Who is affected by the Spanish e-invoicing mandate?
All businesses and self-employed professionals (autonomos) carrying out B2B transactions in Spain will be affected. The mandate covers both goods and services. B2C transactions are excluded. Large enterprises (over EUR 8 million turnover) will need to comply first, followed by all remaining businesses.
How can I validate Spanish e-invoices?
You can validate your UBL e-invoices against EN 16931 (CEN) rules and Peppol BIS Billing 3.0 rules using Peppol Validator. The tool checks syntax, mandatory fields, business rules (BR-) and Peppol-specific rules (PEPPOL-EN16931-). It is free, instant and requires no signup.