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E-invoicing in Spain requires domestic B2B invoices to be issued as structured electronic documents through the Crea y Crece B2B framework, using Crea y Crece (Law 18/2022) — distinct from Veri*factu. On 24 March 2026 the Council of Ministers approved a Royal Decree activating the B2B e-invoicing obligation under Law 18/2022 (Crea y Crece); it was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. A Ministerial Order is expected to start the compliance countdown, with companies above EUR 8 million turnover going live approximately one year later and all other in-scope businesses approximately two years later — reported as around 1 October 2027 and 1 October 2028 respectively. Separately, Veri*factu (Royal Decree 1007/2023) requires certified invoicing software guaranteeing invoice integrity and immutability; Real Decreto-ley 15/2025 postponed it by a year, with compliance now required by 1 July 2027. Whatever the local mechanism, the invoice still has to come out of your ERP correctly — and in our experience that is where projects actually succeed or fail. ROSTAN builds the integration into Oracle EBS and Fusion Receivables so compliance is generated from the invoice the business already raises.
Dates reported from published guidance. Confirm your own obligation with your tax adviser — ROSTAN implements the ERP integration and does not provide tax or legal advice.
On 24 March 2026 the Council of Ministers approved a Royal Decree activating the B2B e-invoicing obligation under Law 18/2022 (Crea y Crece); it was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. A Ministerial Order is expected to start the compliance countdown, with companies above EUR 8 million turnover going live approximately one year later and all other in-scope businesses approximately two years later — reported as around 1 October 2027 and 1 October 2028 respectively. Separately, Veri*factu (Royal Decree 1007/2023) requires certified invoicing software guaranteeing invoice integrity and immutability; Real Decreto-ley 15/2025 postponed it by a year, with compliance now required by 1 July 2027.
KPMG — Spain B2B e-invoicing mandateVeri*factu governs the SOFTWARE that issues your invoices — certified, tamper-evident, immutable records. Crea y Crece governs the EXCHANGE of invoices between businesses. You can satisfy one and still fail the other, which is why scoping a Spanish project as a single workstream usually goes wrong.
Because it concerns how invoicing software records and secures invoices, Veri*factu is a question about your Oracle configuration and controls, not just an interface. It was postponed by a year and is now reported as required by 1 July 2027.
Under Crea y Crece, companies above EUR 8 million turnover are in the first wave, roughly a year after the Ministerial Order; everyone else follows about a year later.
The go-live dates are anchored to publication of a Ministerial Order rather than being fixed in the decree, which is precisely why Spanish dates have moved before. Plan for the sequence and treat the dates as movable.
Statutory e-invoicing is the single largest workload on our own Oracle service desk. These are the causes we see behind rejections, wherever the mandate is.
Tell us which entities are in scope and what you run — Oracle EBS, Fusion or something else — and we will tell you what the integration actually involves for your setup.
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