Mandatory electronic invoicing: timetable and obligations for businesses and the self-employed
Electronic invoicing between businesses and professionals is moving towards becoming mandatory. It is important not to confuse two separate sets of regulations that run in parallel—B2B electronic invoicing under the Crea y Crece Act and the Verifactu system under the Anti-Fraud Act—and, above all, to plan ahead to meet the deadlines.
Two different obligations that should not be confused
Law 18/2022 (Crea y Crece) mandates electronic invoicing for all transactions between businesses and professionals (B2B), with the aim of digitising invoicing and combating late payments. It is a structured electronic format, not a simple PDF. Its implementation is set out in Royal Decree 238/2026, which defines the format, exchange model and deadlines.
The Verifactu system, derived from the Anti-Fraud Act, regulates invoicing software: it requires certified systems that guarantee the integrity and traceability of records. These are distinct matters, each with their own rules and timetables.
Planned timetable (phased)
The entry into force of B2B electronic invoicing is phased and depends on the publication of the ministerial order finalising the technical aspects. According to regulatory forecasts, the deadlines will apply depending on each business’s turnover:
- Companies with a turnover exceeding eight million euros: these will be the first to be subject to the requirement following the implementation of the regulations.
- Other companies and self-employed individuals: they will be granted an additional grace period, with the requirement coming into force at a later date.
- Verifactu: software manufacturers must already offer approved programmes, and companies and self-employed individuals will be phased in gradually in accordance with the deadlines set out in the regulations.
What you should do now
Although the final dates depend on pending regulatory developments, waiting until the last minute is a risk. We recommend checking whether your current invoicing software will be compatible and eligible for approval, planning for data migration if necessary, and training your team on the new requirements.
It is also worth remembering that failure to issue an electronic invoice when it becomes mandatory may result in penalties, so adapting in good time is not just a matter of efficiency, but of compliance.
How can we help you?
At SF Abogados, we support businesses and the self-employed in preventing and managing these situations. If you need advice on this matter, our team is at your disposal.
