On March 24, 2026, the Council of Ministers approved a Royal Decree activating the B2B electronic invoicing obligation established under Law 18/2022, commonly referred to as Crea y Crece (Create and Grow). This marks the most significant concrete step forward for the initiative since the law was passed in 2022.
The Royal Decree establishes mandatory B2B electronic invoicing between companies, as well as between companies and professionals, including sole traders acting in a professional c…