{"id":26791,"date":"2026-03-25T11:54:13","date_gmt":"2026-03-25T10:54:13","guid":{"rendered":"https:\/\/www.uhy-fay.com\/?p=26791"},"modified":"2026-03-25T12:56:16","modified_gmt":"2026-03-25T11:56:16","slug":"mandatory-e-invoicing-in-spain-key-regulations-approved-and-no-it-is-not-the-same-as-verifactu","status":"publish","type":"post","link":"https:\/\/www.uhy-fay.com\/en\/blog\/mandatory-e-invoicing-in-spain-key-regulations-approved-and-no-it-is-not-the-same-as-verifactu\/","title":{"rendered":"Mandatory E-Invoicing in Spain: Key Regulations Approved (And no, it is not the same as Verifactu)"},"content":{"rendered":"<p data-path-to-node=\"3\">On Tuesday, March 23rd, the Spanish Government approved the Royal Decree formalizing mandatory electronic invoicing for all B2B transactions between companies and professionals. This marks the official rollout of the <b data-path-to-node=\"3\" data-index-in-node=\"217\">&#8220;Crea y Crece&#8221; Law (18\/2022)<\/b>.<\/p>\n<p data-path-to-node=\"4\"><b data-path-to-node=\"4\" data-index-in-node=\"0\">What does this new regulation establish?<\/b><\/p>\n<ul data-path-to-node=\"5\">\n<li>\n<p data-path-to-node=\"5,0,0\"><b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">Mandatory E-Invoicing:<\/b> Required for all business-to-business (B2B) operations.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,1,0\"><b data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">Structured Formats:<\/b> Invoices must be interoperable (standard PDFs will no longer be sufficient).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,2,0\"><b data-path-to-node=\"5,2,0\" data-index-in-node=\"0\">Platform Exchange:<\/b> Invoices must be exchanged through authorized platforms.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,3,0\"><b data-path-to-node=\"5,3,0\" data-index-in-node=\"0\">Full Traceability:<\/b> This includes tracking the entire billing cycle and payment status.<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"6\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">Implementation Deadlines (Pending final Ministerial Order):<\/b><\/p>\n<ul data-path-to-node=\"7\">\n<li>\n<p data-path-to-node=\"7,0,0\"><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">Companies with turnover &gt;\u20ac8M:<\/b> 1 year to comply.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,1,0\"><b data-path-to-node=\"7,1,0\" data-index-in-node=\"0\">All other companies and freelancers:<\/b> 2 years to comply.<\/p>\n<\/li>\n<\/ul>\n<h5 data-path-to-node=\"9\"><b data-path-to-node=\"9\" data-index-in-node=\"0\">Do not confuse this with &#8220;Verifactu&#8221;<\/b><\/h5>\n<p data-path-to-node=\"10\">Many businesses are currently mixing up two distinct reforms. Here is the breakdown:<\/p>\n<p data-path-to-node=\"11\"><b data-path-to-node=\"11\" data-index-in-node=\"0\">1. B2B E-Invoicing (Crea y Crece Law)<\/b><\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">Scope:<\/b> Governs the relationship <i data-path-to-node=\"12,0,0\" data-index-in-node=\"32\">between<\/i> businesses.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">Requirement:<\/b> Mandates how invoices are sent and received.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,2,0\"><b data-path-to-node=\"12,2,0\" data-index-in-node=\"0\">Goal:<\/b> To reduce commercial delinquency and late payments.<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"13\"><b data-path-to-node=\"13\" data-index-in-node=\"0\">2. Verifactu (Anti-Fraud Law \u2013 RD 1007\/2023)<\/b><\/p>\n<ul data-path-to-node=\"14\">\n<li>\n<p data-path-to-node=\"14,0,0\"><b data-path-to-node=\"14,0,0\" data-index-in-node=\"0\">Scope:<\/b> Governs the internal billing software and systems.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,1,0\"><b data-path-to-node=\"14,1,0\" data-index-in-node=\"0\">Requirement:<\/b> Ensures data integrity, traceability, and anti-fraud measures.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,2,0\"><b data-path-to-node=\"14,2,0\" data-index-in-node=\"0\">Goal:<\/b> To prevent tax evasion through automated reporting to the Spanish Tax Agency (AEAT).<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"15\">Both regulations will coexist and are complementary.<\/p>\n<h5 data-path-to-node=\"17\"><b data-path-to-node=\"17\" data-index-in-node=\"0\">What this means for your business<\/b><\/h5>\n<p data-path-to-node=\"18\">This is not merely a formal obligation; it is a structural shift that will lead to:<\/p>\n<ul data-path-to-node=\"19\">\n<li>\n<p data-path-to-node=\"19,0,0\"><b data-path-to-node=\"19,0,0\" data-index-in-node=\"0\">Increased control and transparency.<\/b><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"19,1,0\"><b data-path-to-node=\"19,1,0\" data-index-in-node=\"0\">Reduction in late payments.<\/b><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"19,2,0\"><b data-path-to-node=\"19,2,0\" data-index-in-node=\"0\">Process automation.<\/b><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"19,3,0\"><b data-path-to-node=\"19,3,0\" data-index-in-node=\"0\">Greater exposure to Tax Authorities.<\/b><\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"20\">For companies that fail to prepare, the challenge won&#8217;t just be technical\u2014it will be operational.<\/p>\n<p data-path-to-node=\"21\"><b data-path-to-node=\"21\" data-index-in-node=\"0\">Our recommendation:<\/b> Review your current billing processes, evaluate your software\u2019s compatibility with Verifactu, and define a phased adaptation strategy. Waiting until the last minute is not a viable option.\u00a0The transition is no longer theoretical. It is imminent.<\/p>\n<hr \/>\n<p data-path-to-node=\"21\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-17871 alignleft\" src=\"https:\/\/www.uhy-fay.com\/wp-content\/uploads\/2025\/02\/Minerva-Cristobal-2-c-scaled.jpg\" alt=\"Minerva Cristobal UHY Fay Co\" width=\"166\" height=\"181\" srcset=\"https:\/\/www.uhy-fay.com\/wp-content\/uploads\/2025\/02\/Minerva-Cristobal-2-c-scaled.jpg 1757w, https:\/\/www.uhy-fay.com\/wp-content\/uploads\/2025\/02\/Minerva-Cristobal-2-c-274x300.jpg 274w, https:\/\/www.uhy-fay.com\/wp-content\/uploads\/2025\/02\/Minerva-Cristobal-2-c-937x1024.jpg 937w\" sizes=\"auto, (max-width: 166px) 100vw, 166px\" \/><\/p>\n<p data-path-to-node=\"21\">\n<p data-path-to-node=\"21\"><strong>Minerva Cristobal<\/strong><br \/>\nHead of Business Services &amp; Outsourcing<br \/>\nmcr@uhy-fay.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On Tuesday, March 23rd, the Spanish Government approved the Royal Decree formalizing mandatory electronic invoicing for all B2B transactions between companies and professionals. This marks the official rollout of the &#8220;Crea y Crece&#8221; Law (18\/2022). What does this new regulation establish? Mandatory E-Invoicing: Required for all business-to-business (B2B) operations. Structured Formats: Invoices must be interoperable&#8230;<\/p>\n","protected":false},"author":5,"featured_media":26784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[47],"tags":[],"class_list":["post-26791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mandatory E-Invoicing in Spain: Key Regulations Approved | UHY Fay &amp; Co<\/title>\n<meta name=\"description\" content=\"On Tuesday, March 23rd, the Spanish Government approved the Royal Decree formalizing mandatory electronic invoicing for all B2B transactions between companies and professionals. 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