Check the scope
Established in Spain and with business customers (art. 3 RD 238/2026). If you only invoice end consumers, the obligation does not apply to you.
B2B e-invoicing · Crea y Crece Act
B2B e-invoicing checker: when does it apply to you?
Answer five questions and find out whether RD 238/2026 requires you to invoice your business customers electronically, within what deadline, and what your software must support — without confusing it with Verifactu.
In one sentence: B2B e-invoicing (RD 238/2026, implementing the Crea y Crece Act) requires businesses and professionals established in Spain that invoice other businesses to issue invoices in a structured format — within 12 or 24 months depending on your turnover, counted from the Ministerial Order that sets the real start date and that, as things stand, is still unpublished in the BOE. This tool identifies your situation, works out both scenarios (12 and 24 months) and, if you know the date of the Order, your exact deadline.
Please note: this tool is indicative and does not constitute professional advice. The Ministerial Order that sets the real start of the deadlines has not yet been published in the BOE: check your specific situation with our Verifactu and e-invoicing service or with a tax adviser before making decisions.
How it works out your situation.
Methodology · four stepsWork out your turnover
As defined in art. 121 of VAT Act 37/1992, for the previous calendar year: more than 8 million euros, or all other businesses and professionals (including the self-employed, with no minimum threshold).
Apply the deadline, subject to the Order
12 months (more than €8M) or 24 months (everyone else) from the entry into force of the Order of the Ministry of Finance (third and fourth final provisions of RD 238/2026) — an Order that as things stand is still a draft, unpublished in the BOE.
Produce your software checklist
EN 16931 structured format, an accredited platform or the public solution, and reporting of invoice statuses within a maximum of 4 calendar days, excluding Saturdays, Sundays and national public holidays (arts. 3, 10 and 12 RD 238/2026).
Sources
- Royal Decree 238/2026, of 25 March (BOE no. 79, of 31-03-2026; in force since 20-04-2026) — arts. 3 (scope), 4 (exceptions), 10 and 12 (invoice statuses) and the third (empowerment of the Ministry of Finance) and fourth (12- and 24-month deadlines) final provisions: boe.es/diario_boe/txt.php?id=BOE-A-2026-7295 (accessed 16-07-2026).
- Act 18/2022, of 28 September, on business creation and growth (the "Crea y Crece Act") — art. 12, the legal mandate for B2B e-invoicing and the two-year transitional period for small businesses from the implementing regulation: boe.es/buscar/act.php?id=BOE-A-2022-15818 (accessed 16-07-2026).
- Act 37/1992, on Value Added Tax — art. 121, the turnover calculation that RD 238/2026 uses for the 8-million-euro threshold: boe.es/buscar/act.php?id=BOE-A-1992-28740 (accessed 16-07-2026).
- Ministry of Finance — draft Order regulating the public e-invoicing solution (draft published on 17-04-2026, with entry into force expected on 01-10-2026 according to that draft; as at the date of this check it is still not published as final in the BOE): hacienda.gob.es — draft order (PDF) (accessed 16-07-2026).
- AEAT — information note on mandatory e-invoicing (31-03-2026): sede.agenciatributaria.gob.es (accessed 16-07-2026).
Situations this tool does not cover — companies not established in Spain, intra-EU or export transactions (which are evolving under the European ViDA initiative), simplified invoices and the other exceptions in art. 4 RD 238/2026, or any other unusual situation: consult a professional. The exact deadline in every scenario is also conditional on the Ministry of Finance publishing the pending Order — until it does, you can only know how many months you have, not the specific day.
Frequently asked questions about B2B e-invoicing.
What is B2B e-invoicing and how does it differ from Verifactu?
They are two separate obligations that coexist. Verifactu (RD 1007/2023) governs how your software generates and keeps invoicing records for the Spanish tax agency. B2B e-invoicing (RD 238/2026, implementing the Crea y Crece Act) governs the structured format, the exchange platform and the invoice statuses between you and your business customer. You may need to comply with both on the same invoice — we explain it in more detail in our post Verifactu vs B2B e-invoicing.
Who does RD 238/2026 apply to?
Businesses and professionals established in Spain that invoice other businesses or professionals (B2B transactions), under article 3 of RD 238/2026. Excluded, among others, are non-qualified simplified invoices and certain specific transactions in the electricity and gas markets or IATA clearing houses (article 4).
When does the deadline start counting if the Ministerial Order has not been published yet?
The fourth final provision of RD 238/2026 sets the deadlines at 12 months (turnover above 8 million euros) and 24 months (everyone else) from the entry into force of the Order of the Ministry of Finance that must implement the public solution. As at 2 September 2026 that Order is still a draft (published on 17 April 2026, with entry into force expected on 1 October 2026 according to that draft, not yet confirmed in the BOE), so the final deadline is not definitively set.
What if I invoice both businesses and consumers?
The obligation applies to the B2B part of your invoicing (to other businesses or professionals). Invoices to end consumers fall outside the scope of RD 238/2026, which only governs transactions between businesses and professionals.
What must my invoicing software support?
At a minimum: generate invoices in the EN 16931 structured format (UBL or CII), connect to an accredited exchange platform or to the public solution, and record and report invoice statuses (acceptance, rejection, payment) within a maximum of 4 calendar days, excluding Saturdays, Sundays and national public holidays, as well as being able to receive and process incoming invoices, not only issue them (articles 3, 10 and 12 of RD 238/2026).
Does this tool replace professional advice?
No. It is indicative: it identifies your general situation under the rules available today, but it does not replace a specific review of your tax position and your software with a professional, especially while the Ministerial Order that sets the real start date remains unpublished in the BOE.