Law 18/2022, known as the Crea y Crece Law, promotes electronic invoicing between entrepreneurs and professionals in Spain (B2B). The regulatory framework is materialised with Royal Decree 238/2026, which develops the system of mandatory electronic invoicing and establishes the authenticity of origin and integrity of the content of the invoice through the technical procedures provided; this development aligns with the fight against tax fraud and with VAT regulations. In practice, electronic invoicing becomes mandatory between companies and self-employed individuals when the recipient is an entrepreneur or professional and the conditions established by the development regulations are met. The legal object and the regulatory basis are recorded in the BOE and in the official publications of the tax authority. (Under this framework, B2B will become the normal way to issue, send and receive invoices between companies and professionals.)
The technical milestones and key timelines can be summarised in a scheme for progressive implementation. In terms of deadlines and compliance, thresholds have been identified such as a transaction volume exceeding 8 million euros in the previous calendar year for certain companies, with transition years to adapt gradually; these dates and conditions are described in the official coverage and in the analysis of specialised media. In parallel, platforms and mechanisms are highlighted to ensure the traceability of invoices, including the eventual option “Verifactu” for reporting almost in real time to the Tax Administration, according to the regulatory framework and the interpretations of insurers and tax offices. (See technical citation: Royal Decree 238/2026; coverage from the Tax Agency and analysis from El País.)
The practical impact for SMEs, self-employed individuals, and large companies is observed in the need to adapt certified invoicing software, incorporate records, and ensure the authenticity and integrity of each invoice, with progressive adaptation and a timeline linked to the execution of the Ministerial Order of Finance. The transition is designed to reduce administrative friction, improve payments, and assist in reducing fraud, maintaining operability between suppliers and clients who already use electronic invoicing systems. (Market analysis and regulations: EY and Wolters Kluwer, with references to the framework of the Crea y Crece Law.)
Sources:
Mandatory electronic invoicing – Tax Agency – 31/03/2026
Royal Decree 238/2026, of 25 March – Boe – 25/03/2026
The Government approves mandatory electronic invoicing for payments by companies and professionals – El País – 24/03/2026