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). Facts last refreshed: 2026-05-05.

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.
Corporate Veri*Factu live since 1 July 2025; self-employed from 1 July 2026.
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.
2025-07-01	Corporate billing software	Veri*Factu obligation begins.
2026-07-01	Self-employed	Veri*Factu obligation extended.
≥ 2026-Q4	Large taxpayers (Crea y Crece)	B2B e-invoicing mandate (date pending royal decree).
≥ 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. Already live for corporate.

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 from corporate billing software.
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 (already live for corporate); Crea y Crece is a future B2B e-invoicing mandate (phasing from 2026). They overlap but are separate 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 — Pan-EU reference factsheet.
FACe · Punto General de Entrada — Official B2G e-invoice gateway.
FACeB2B platform — Official B2B subcontractor invoice platform.
AEAT · Agencia Tributaria (VeriFactu) — Tax agency — VeriFactu / Crea y Verifica.
Ley 18/2022 Crea y Crece (BOE) — B2B e-invoicing mandate law text.

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

Marosa · VeriFactu Spain guide — Industry analysis — VeriFactu rollout.