Mandatory electronic invoicing in Spain: what you actually need to know
There are two separate laws changing how invoicing works in Spain. They get mixed up constantly. Here's the essentials of each — and what you need to do.
There are two separate laws changing how invoicing works in Spain. They get mixed up constantly. Here's the essentials of each — and what you need to do.
What you need to know (in 1 minute)
Two regulations, different deadlines
Verifactu — regulates the software you use to invoice
Mandatory for companies using a SIF
Mandatory for sole traders using a SIF
Crea y Crece — regulates the B2B invoice format
Royal decree approved by Council of Ministers
Technical order from Treasury (defines platform and deadlines)
Mandatory for companies with >€8M revenue
Mandatory for everyone else
These are two independent changes with different deadlines. Verifactu regulates the software you use to invoice: if you use invoicing software, it must meet certain technical requirements. Crea y Crece regulates the format of the invoice you send to other businesses: it must be electronic and structured, not a PDF. Complying with one doesn't mean you comply with the other.
Your situation
How do you invoice today?
You're probably already covered
Confirm with your provider that they'll support Verifactu and B2B e-invoicing
No rush — your provider will adapt
Verifactu doesn't apply to you — but Crea y Crece does
No Verifactu adaptation needed. But when B2B e-invoicing activates, you'll need a system that issues structured-format invoices
B2B deadlines: pending technical order (expected before Jul 2026)
Your Excel is a SIF — you need to migrate
If your spreadsheet auto-generates VAT or income tax registry books, the AEAT considers it invoicing software. Evaluate certified software or the free AEAT app
Sole traders: Jul 2027 · Companies: Jan 2027
| Who | Verifactu | Crea y Crece (B2B) |
|---|---|---|
| Company using software | Jan 2027 | Pending technical order |
| Sole trader using software | Jul 2027 | Pending technical order |
| Basic Excel / paper | Does not apply | Pending technical order |
If you already have your answer, you can stop here. If you want to understand what's really happening — and why it matters more than it seems — keep reading.
What's happening (for those who want to understand)
If you've read anything about electronic invoicing in recent months, you've probably received three contradictory messages: that it's already mandatory, that it's been delayed, and that you need specific software. All three are partially true. None tells you what you need to know to act.
Let's simplify it.
Electronic invoicing has been "mandatory starting next year" for five years running. This time it's real — but the deadlines are broader than they seem.
Verifactu (Anti-Fraud Law)
All invoicing software (what the regulation calls a SIF — Sistema Informático de Facturación) must guarantee the integrity of records. If you use a program to issue invoices, that program must be Verifactu-compliant. It's a system that sends a hash of each invoice to the Spanish Tax Agency in real time — a digital seal certifying the invoice hasn't been tampered with after issuance.
What if I invoice with Excel or paper? The AEAT has clarified that basic Word and Excel are not a SIF. You can enter data, issue invoices, and even use SUM formulas without Verifactu applying to you. It only becomes a SIF if your spreadsheet has macros that automatically generate VAT or income tax registry books — in that case, you do need to migrate. If you invoice by hand or with receipt books, Verifactu doesn't affect you.
Deadlines: companies from January 2027. Sole traders from July 2027.
Crea y Crece (B2B e-invoicing)
All invoices between businesses and freelancers must be electronic — structured format, not a PDF. This applies to everyone, whether you use software or not. The Council of Ministers approved the royal decree on March 24, 2026. What's missing is the technical ministerial order from the Treasury — expected before July 1, 2026 — which defines the public platform and activates the deadlines: one year for companies with over €8M in revenue, two years for everyone else.
Only 21% of Spanish SMBs have integrated electronic invoicing. And 65% don't even know how it will affect them.
What they don't tell you
The cost of adapting isn't zero: learning a new system, migrating data, changing a habit. But the cost of not doing it is worse.
Fines between €1,000 and €50,000 for Verifactu non-compliance (Art. 201 bis LGT). And the inability to issue valid invoices to other companies once Crea y Crece takes effect. If your client can't deduct an invoice that doesn't meet the format, that invoice is worthless. Beyond the fine: a company that can't issue electronic invoices can't get paid.
Electronic invoicing isn't paperwork. It's the difference between being able to get paid and not.
How to prepare (without overcomplicating it)
Step 1 — Identify what you use today. Invoicing software? Basic Excel? Paper? This determines which regulation applies to you.
Step 2 — Explore without rush. If you use an online program — Holded, Quipu, Billin — your provider will adapt to both Verifactu and Crea y Crece. If you invoice with Excel or paper, Verifactu doesn't apply to you, but you'll need a system for B2B e-invoicing when the deadlines activate. The AEAT already has a free invoicing app compatible with Verifactu, designed for freelancers and low-volume businesses.
Step 3 — Organize what you have. What you can do today is have your invoices in order: correct numbering, complete tax details, and an accessible record. When the change comes, migrating from order is trivial. Migrating from chaos is a project.
What's really changing
Mandatory electronic invoicing isn't just another regulatory update. It's the end of a working model where an invoice was a PDF lost in an email, a piece of paper in a folder, or an Excel file on a desktop.
The law isn't asking you to digitize a piece of paper. It's asking that your company's invoicing record be verifiable, immutable, and accessible. That's not a formality — it's a change in operating model.
For companies that already work this way — with invoices recorded, matched with the bank, accessible to their accountant — this changes nothing. For those still sending PDFs via WhatsApp, this is the moment that way of operating stops being viable.
Electronic invoicing isn't just another obligation. It's the moment companies can no longer operate manually.
Naia already works with electronic invoices and is ready for Verifactu. But this article isn't about Naia — it's about understanding what's happening and acting calmly.
Official documentation and regulations
If you want to verify any data in this article, here are the primary sources.
| Source | What it is |
|---|---|
| RD 1007/2023 — Verifactu | Regulates invoicing software requirements |
| Verifactu deadline extension — RDL 15/2025 | Confirms deadlines: Jan 2027 (companies), Jul 2027 (sole traders) |
| AEAT FAQ — Scope of application | Clarifies that basic Excel/Word are not a SIF |
| Law 18/2022 — Crea y Crece | Establishes mandatory B2B electronic invoicing |
| B2B e-invoicing RD — Council of Ministers, 24 Mar 2026 | Approves the B2B regulation. Technical order expected before Jul 2026 |
| Free Verifactu app — AEAT | Free Verifactu-compliant invoicing app, already available |
| Art. 201 bis LGT | Non-compliance penalties (€1,000–50,000) |