What is ley Crea y Crece?

May 23, 2023

Written by: Tamara Viña

E-invoicing will change the rules of the game for small and medium-sized enterprises (SMEs) in Spain, providing them with numerous benefits that can help boost their growth and competitiveness. The new Spanish law Ley Crea y Crece (Create and Scale Law), which requires the use of e-invoicing, will further enhance these advantages.

What is Ley Crea y Crece?

Ley Crea y Crece (Law 18/2022), in English Create and Scale Law, is intended to promote the growth of small and medium-sized enterprises (SMEs) in the country. The law aims to simplify and streamline business processes and one of the ways to do this is by implementing the use of e-invoicing.

Obligations and opportunities for companies

With Ley Crea y Crece, Spanish companies must use e-invoicing in all their transactions with the Administration and other companies. This will help simplify the billing process and reduce the time and resources required for manual processing. It will also help prevent fraud and improve the accuracy of financial records, as e-invoices can be easily tracked and audited.

One of the most significant advantages of e-invoicing is cost savings. By eliminating the need for paper invoicing, businesses can save on printing and postage costs, as well as the time and resources required for manual processing. This can free up valuable resources that can be redirected to other areas of the business, such as product development or marketing.

Another opportunity that e-invoicing represents is the improvement of efficiency. With e-invoices, businesses can track and manage their financial records quickly and easily, reducing the time and resources required for manual processing. This can help prevent errors and fraud, while improving the accuracy of financial records.

E-invoicing also helps businesses more easily meet their compliance requirements. With e-invoicing, businesses can ensure that all invoices are in a standard format and can be easily audited, helping to prevent fraud and reducing the risk of penalties for non-compliance.

What to expect from Ley Crea y Crece?

Ley Crea y Crece is expected to have a positive impact on the growth of SMEs in Spain. By mandating the use of e-invoicing, the law is helping to simplify and streamline business processes, reducing costs and freeing up resources that can be used to support business growth. In addition, the use of e-invoicing will help improve the accuracy and efficiency of financial records, providing SMEs with a solid foundation for future growth.

E-invoicing and Ley Crea y Crece offer numerous advantages to Spanish companies, such as cost savings, improved efficiency and regulatory compliance. Taking advantage of these advantages, companies can grow their businesses and become more competitive in the market.

When should companies adopt the mandate of Ley Crea y Crece?

For businesses and professional with annual revenue exceeding EUR 8 million in the year before the approval of the law, the deadline is 12 months from the publication of the upcoming “desarollo reglamentario” (regulatory development) to start issuing e-invoices and reporting invoice statuses. During these 12 months, companies are obligated to get prepared to sending invoices in an electronic format and submit invoice statuses. 

The remaining businesses and professionals, with an annual revenue under EUR 8 million, will have a 24-month period to adopt e-invoicing plus start reporting invoice statuses.  

Still after these 24 months, professionals with an annual turnover not exceeding EUR 8 million will be mandated to send and receive e-invoices and after 36 month these same professionals will be mandated to report invoice statuses. It's essential to note that the first 12 months must be completed in electronic format and PDF sent via email. 

How often should information be submitted according to Ley Crea y Crece?

Real-time reporting is a key aspect of Ley Crea y Crece. E-invoicing service providers will be obligated to continuously report transactions to the government platform. 

What documents and messages are specified in Ley Crea y Crece?

Ley Crea y Crece mandates the submission of electronic invoices and the following information: 


1. Acceptance or Rejection status, plus date 

2. Date and method of payment of the invoice 


1. Partial Acceptance or Rejection status, plus date 

2. Amount, date and method of the partial payment of the invoice 

3. Information regarding the transfer of the invoice to a third party for collection or payment, with identification of the transferee and the date of transfer 

There are no changes in the Immediate Information Supply (SII) reports, and it is important to note that this law does not apply to cross-border invoices. 

What formats should be used for invoices according to Ley Crea y Crece?

Invoices must be submitted in specific formats such as Facturae, Edifact and UBL. Additionally, the date of the payment must be in XML format.  

How is interoperability between service providers managed under Ley Crea y Crece?

Interoperability between service providers is mandatory under the new law. A 2-month window of time is given for establishing interoperability, and it is the client's responsibility to request that their service provider establish the relevant connections.  


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