Spain's new invoicing rules: what self-storage operators need to know
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Introduction
This is a fast-moving area of regulation, and the Crea y Crece rules in particular are still pending final technical detail from the Spanish government. This article reflects our understanding as of August 2026, based on Real Decreto-ley 15/2025 and Royal Decree 1007/2023. We will update it as the rules develop, and recommend checking directly with AEAT or your tax advisor for anything time-sensitive.
Spain has two separate pieces of invoicing regulation running at the same time, and they are often confused with each other. This article separates them, and sets out what is confirmed for each.
Regulation 1: VeriFactu
VeriFactu is about making sure invoicing software cannot be used to secretly edit or delete invoices after they are issued.
What changes:
From 1 January 2027, companies subject to corporate tax must use certified, VeriFactu-compliant invoicing software. Self-employed operators and other taxpayers have until 1 July 2027. Both of these dates were postponed by one year in December 2025, under Real Decreto-ley 15/2025.
Under VeriFactu, every invoice is given a unique record ID and a cryptographic fingerprint that links it to the previous invoice, forming a tamper-evident chain. If an invoice is altered or deleted out of sequence, the chain breaks and this is detectable. Invoices cannot be edited or deleted once issued: corrections must be made through a separate corrective invoice.
What operators will see on an invoice:
- A QR code, which can be scanned to verify the invoice against the Spanish tax agency’s (AEAT’s) records
- A line of text confirming the invoice is verifiable at AEAT’s website
One date was not postponed. Invoicing software had to be VeriFactu-compliant from 29 July 2025. That deadline applies to software providers, not to operators directly, but it means the underlying software your business relies on should already meet these requirements.
Penalties: up to €50,000 per year for businesses using non-compliant software, and up to €150,000 per year per product for software providers found non-compliant.
Regulation 2: Crea y Crece
This is a separate law requiring structured, electronic B2B invoices in Spain, sent through a government-managed platform, similar in spirit to Germany’s e-invoicing mandate.
What’s confirmed and what isn’t: the final technical regulations have not yet been published. Once they are, the law gives:
- Companies with turnover above €8 million: 12 months to comply
- All other businesses: 24 months to comply
Without the final regulations in place, we cannot give a firm date. Based on the timelines in the law itself, compliance is unlikely to be required before 2027 at the earliest, and could land later depending on when the technical rules are confirmed.
Under Crea y Crece, B2B invoices would need to be in a structured electronic format (UBL, aligned with the EN 16931 European standard) and sent through AEAT’s public platform, with the recipient confirming acceptance or rejection through that same system. B2C invoicing (to private individuals) is not affected.
How the two compare
| VeriFactu | Crea y Crece | |
| Purpose | Make invoices tamper-evident | Standardise B2B e-invoicing |
| Status | Confirmed dates (postponed once) | Final rules not yet published |
| What changes on the invoice | QR code and verification text added | Format changes entirely to structured electronic data |
| Who is affected | All businesses issuing invoices | B2B invoices only |
What this means for Kinnovis customers
We have been in dialogue with a number of our existing customers on this topic, which has led to this article. Our Product & Engineering Team is best prepared to ensure these requirements are fulfilled before the regulations come into effect.
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