Mandatory B2B e-invoicing (Crea y Crece Law): the roll-out timeline

Mandatory B2B e-invoicing (Crea y Crece Law): the roll-out timeline

Spain's Law 18/2022, "Crea y Crece", introduced the obligation to issue electronic invoices in all transactions between companies and freelancers (B2B). It is one of the most significant changes to business administration in Spain, and it is worth understanding its scope and timeline.

What the Crea y Crece Law requires

The rule requires invoices between businesses and professionals to be electronic and systems to report the invoice status (acceptance, rejection, effective payment). The aim is to reduce late payment and boost digitisation and traceability.

Don't confuse it with Verifactu

They are two distinct, complementary obligations:

• Verifactu / anti-fraud regulation: governs how the software generates and retains billing records to prevent fraud. It concerns the relationship with the tax authority (AEAT).
• B2B e-invoicing (Crea y Crece): governs that the invoice between companies circulates in structured electronic format with status information. It concerns the relationship between businesses.

A company will have to comply with both.

The roll-out timeline

The obligation is deployed in phases after the implementing regulation is approved:

• First, large companies with turnover above 8 million euros: within the shortest period from the regulation's entry into force.
• Then, the rest of companies and freelancers: within a later, broader period.

The specific deadlines run from the publication of the regulation implementing the law, so it is worth following its progress to avoid falling behind.

Why get ahead

Adopting e-invoicing before it becomes mandatory brings immediate benefits: fewer errors, faster collection, automatic accounting integration and an unhurried transition. Waiting until the last minute usually costs more.

Conclusion

B2B e-invoicing is here to stay and will affect all companies and freelancers in phases. Understanding that it is a separate obligation from Verifactu, and preparing the business in advance, is the best strategy. Invoseal covers both fronts: records compliant with the anti-fraud regulation and structured e-invoices ready for B2B.