---
title: "Spain — Veri*Factu, Crea y Crece, FACe"
description: "Spain e-invoicing: Veri*Factu postponed to January 2027 (corporate income tax payers) / July 2027 (all other taxpayers) by RDL 15/2025. Crea y Crece B2B mandate phasing 2026–2028. FACe B2G universal."
canonical: "https://docs.get-flowie.com/compliance/es"
source: "https://docs.get-flowie.com/compliance/es.html"
---

# Spain — Veri*Factu, Crea y Crece, FACe

Compliance · 🇪🇸 Spain Phased rollout

# Spain — Veri*Factu, Crea y Crece, FACe

Veri*Factu reporting · Crea y Crece B2B mandate · FACe B2G — regulator: [Agencia Estatal de Administración Tributaria (AEAT)](<https://www.agenciatributaria.gob.es>). _Facts last refreshed: 2026-09-14._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * **Veri*Factu** — every taxpayer using billing software must use a Veri*Factu-certified system that hashes each invoice and (optionally) reports to AEAT in real-time.
  * **Veri*Factu is not live yet.** Real Decreto-ley 15/2025 of 2 December 2025 (BOE-A-2025-24446) postponed it to **1 January 2027** for corporate income tax payers and **1 July 2027** for all remaining taxpayers.
  * **Crea y Crece** (Law 18/2022) introduces a B2B e-invoicing mandate phased 2026–2028 by company size.
  * **FACe** is the B2G hub, mandatory for public-sector recipients since 2015.
  * Format: **Facturae 3.2.x** for FACe legacy + **Peppol BIS** for cross-border.



## Deadlines

Date| Who| What  
---|---|---  
2015-01-15| Public-sector contracting (B2G)| FACe mandatory.  
**≥ 2026-Q4**|  Large taxpayers (Crea y Crece)| B2B e-invoicing mandate (date pending royal decree).  
**2027-01-01**|  Corporate income tax payers| Veri*Factu obligation begins (postponed from 2025-07-01, then 2026-01-01, by RDL 15/2025).  
**2027-07-01**|  All remaining taxpayers| Veri*Factu obligation extended (postponed from 2026-07-01 by RDL 15/2025).  
**≥ 2028**|  All taxpayers (Crea y Crece)| Universal B2B mandate.  
  
## Background

Spain runs three parallel regimes that often confuse newcomers:

**Veri*Factu** is about _billing-software certification_ : any software used to issue Spanish invoices must hash and chain them, and may (or, where ordered, must) transmit to AEAT in real-time. It is _not in force yet_ — Real Decreto-ley 15/2025 of 2 December 2025 pushed the obligation to 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else. Build against it now; the hash chain is unchanged by the delay.

**Crea y Crece** is the upcoming _B2B e-invoicing mandate_ proper — invoices in structured format between businesses. Phased rollout dates are still subject to the implementing royal decree but tracking 2026–2028.

**FACe** is the long-running _B2G hub_. Suppliers to Spanish public buyers send Facturae XML through FACe; Flowie does this transparently.

## Format profile

  * **Facturae 3.2.x** for B2G via FACe.
  * **Peppol BIS 3.0** for cross-border B2B.
  * **Veri*Factu hash chain** on every domestic invoice once the obligation starts (2027).
  * Spanish NIF/CIF: 8 digits + 1 letter (or 1 letter + 7 digits + 1 letter).



## Required fields

  * seller.taxId.nifstringrequired

Spanish NIF/CIF.

  * buyer.taxId.nifstringrequired for B2B

Buyer NIF/CIF.

  * verifactu.previousHashstringauto-managed

Hash chain link; Flowie maintains the per-issuer chain.

  * buyerReferencestringrequired for FACe B2G

Three administrative codes (oficina contable, órgano gestor, unidad tramitadora) supplied by the public buyer.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**FACe (Punto General de Entrada de Facturas Electrónicas)**| `0009:ES-FACE-<codes>`| <https://face.gob.es>  
  
FACe accepts Facturae 3.2.x; Flowie renders it from the same JSON payload. The three administrative codes (DIR3) must be set on `buyerReference`.

## B2B reporting / clearance

**Veri*Factu (AEAT)** — Hash-chain certification + optional real-time transmission of invoice headers.

Lifecycle status| Reported as  
---|---  
`issued`| Hash recorded; if real-time mode, transmitted to AEAT.  
`cancelled`| Cancellation event in the chain.  
  
Opt-out: `settings.autoCompliance.ES.veriFactu = "hash-only" (no real-time transmission)`

## Error codes

Code| Meaning| Fix  
---|---|---  
`VERI-CHAIN-101`| Veri*Factu hash chain broken.| Don't manually edit the chain. Flowie maintains it; if you detect divergence, call `/v1/compliance/es/veri-factu/repair`.  
`FACE-DIR3-MISS`| DIR3 administrative codes missing.| Set the three codes on `buyerReference`; format `OC|OG|UT`.  
`ESCIUS-S-007`| Facturae profile validation failed.| Inspect `error.details`.  
  
## Testing in sandbox

What you want to test| How  
---|---  
FACe B2G| Recipient `0009:ES-FACE-A12345678|B12345678|C12345678`.  
Veri*Factu hash-only| Set `verifactu.mode: "hash-only"`; chain returned, no AEAT transmission.  
Force Crea y Crece rejection| `simulateCompliance: "reject_CREAYCRECE_001"`.  
  
## FAQ

### Is Veri*Factu the same as Crea y Crece?

No. Veri*Factu is about billing-software certification (starting January 2027 for corporate income tax payers, July 2027 for the rest); Crea y Crece is a separate B2B e-invoicing mandate (phasing from 2026). They overlap but are distinct obligations.

### Do I still need to register with FACe?

Only if you upload invoices manually. When sending via Flowie's AP, FACe is the recipient and we route there transparently.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Spain](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108901/eInvoicing+in+Spain>) — Pan-EU reference factsheet.
  * [FACe · Punto General de Entrada](<https://face.gob.es/>) — Official B2G e-invoice gateway.
  * [FACeB2B platform](<https://faceb2b.gob.es/>) — Official B2B subcontractor invoice platform.
  * [AEAT · Agencia Tributaria (VeriFactu)](<https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica.html>) — Tax agency — VeriFactu / Crea y Verifica.
  * [Ley 18/2022 Crea y Crece (BOE)](<https://www.boe.es/eli/es/l/2022/09/28/18>) — B2B e-invoicing mandate law text.
  * [Real Decreto-ley 15/2025 (BOE-A-2025-24446)](<https://www.boe.es/diario_boe/txt.php?id=BOE-A-2025-24446>) — Postpones Veri*Factu to 1 Jan 2027 / 1 Jul 2027.
  * [AEAT · Nota informativa — ampliación del plazo](<https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html>) — Tax agency note on the extended deadline.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Marosa · VeriFactu Spain guide](<https://marosavat.com/verifactu-spain-2026-guide/>) — Industry analysis — VeriFactu rollout.