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 has been 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 details. According to regulatory forecasts, the deadlines will apply depending on each business’s turnover:
- Companies with a turnover exceeding eight million euros: the first to be subject to the requirement following the adoption of the implementing regulations.
- Other businesses and self-employed individuals: they will be granted an additional period, with the requirement coming into force at a later date.
- Verifactu: software manufacturers must already offer approved programmes, and businesses and self-employed individuals will be phased in gradually in accordance with the deadlines set out in the regulation.
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 electronic invoices when required 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 self-employed individuals in preventing and managing these situations. If you need advice on this matter, our team is at your disposal.
www.sfabogados.com
Note: this article is for information purposes only and does not constitute legal advice. The legislation referred to may be subject to further regulatory development and changes; please check its current status before making any decisions.
