The era of invoicing with Word or Excel templates in Spain is officially over. As of 2026, Spain is enforcing a strict digital transformation of how every business, freelancer, and expat issues invoices and reports income. This is not a distant plan; the deadlines are now set in stone.
Two key pieces of legislation are driving this change: the VeriFactu invoicing system (Royal Decree 1007/2023) and the «Crea y Crece» Law (Law 18/2022).
Understanding the difference and, more importantly, the deadlines, is crucial for operating legally, ensuring you get paid, and avoiding significant penalties from the Spanish Tax Agency (Agencia Tributaria or AEAT). This is your definitive guide to compliance.
🔒 VeriFactu: Mandatory Certified Invoicing from 2026
VeriFactu is not about sending every invoice to the tax office; it’s about the software you use to create them. The law mandates that all invoicing software must guarantee the integrity, traceability, and immutability of every invoice record.
In simple terms: Your invoicing software must be officially certified by the AEAT.
Key Features of a Compliant System (SIF – Sistema de Información de Facturación):
- No More Editing: Once an invoice is issued, it cannot be altered or deleted. Corrections require a formal rectification invoice.
- QR Code: Every invoice must include a QR code for instant verification by you or the AEAT.
- Cryptographic Linking: Each invoice is digitally «chained» to the previous one, creating a secure, tamper-proof log.
- Real-Time Reporting (Optional but Recommended): You can choose a «VeriFactu» system that automatically sends invoice records to the AEAT, simplifying your tax reporting. The alternative is using a compliant SIF that securely stores the records for potential inspection.
Who Must Comply with VeriFactu?
This applies to virtually all taxpayers carrying out economic activities in Spain, including:
✅ Expats running a business or freelancing.
✅ Freelancers & Sole Traders (autónomos).
✅ Small to Medium-sized Enterprises (SMEs) and corporations.
The only major exception is for large companies already using the real-time SII (Suministro Inmediato de Información) system.
Official Compliance Deadlines:
| For… | Obligation Starts On… |
| Corporations (Legal Entities) | January 1, 2026 |
| Freelancers / Sole Traders (autónomos) | July 1, 2026 |
ACTION REQUIRED: As of July 29, 2025, software developers can no longer sell non-compliant programs. You must ensure the system you use will be compliant by your 2026 deadline.
📜 Ley «Crea y Crece»: The Mandate for B2B E-Invoicing
While VeriFactu focuses on the software, the «Create and Grow» Law digitizes the entire B2B transaction lifecycle. Its goal is to fight late payments and modernize the economy.
Core Requirements for Business-to-Business (B2B) Transactions:
- Structured E-Invoices Only: A PDF invoice will no longer be valid for B2B transactions. You must use a structured data format like Facturae or UBL, which allows for automatic processing.
- Mandatory Status Updates: You must report the status of invoices you send and receive (e.g., «Accepted,» «Paid»).
- Interoperability: Your system must be able to connect to a public e-invoicing solution to exchange invoices and their statuses.
- 4-Year Archiving: All e-invoices must be digitally stored and accessible for at least four years.
When Will «Crea y Crece» Apply?
The deadlines for this law are contingent on the publication of its final technical regulation, which is still pending as of July 2025. This is the most important variable to watch.
Estimated Deadlines (from date of regulation publication):
| For Businesses with Annual Turnover… | Compliance Deadline |
| Over €8 million | 1 Year after the regulation is published |
| Under €8 million (incl. freelancers) | 2 Years after the regulation is published |
EXPERT ANALYSIS: Due to the delay in the regulation’s release, the effective start date for larger companies is now estimated for mid-to-late 2027, and for SMEs and freelancers, mid-to-late 2028. Lextax is monitoring this daily and will inform clients the moment the regulation is published.
⚖️ VeriFactu vs. Crea y Crece: A Clear Comparison
| Feature | VeriFactu | Ley Crea y Crece |
| Main Goal | Prevent tax fraud via secure software. | Digitize B2B economy, reduce late payments. |
| Applies To | ALL invoices (to businesses & consumers). | ONLY B2B invoices (between businesses/freelancers). |
| Requirement | Use AEAT-certified invoicing software (SIF). | Issue/receive invoices in structured formats (XML). |
| Deadlines | FIXED: Jan 1 / July 1, 2026. | ESTIMATED: 1-2 years after regulation is published. |
✅ Your Compliance Checklist: An Action Plan from Lextax
Don’t wait. The time to prepare is now.
- Audit Your Invoicing Software (Today): Contact your provider and ask for their «Declaration of Responsibility» confirming compliance with Royal Decree 1007/2023. If they can’t provide it, you need a new solution.
- Choose a Compliant System: Select a certified SIF that also has the capability to handle structured e-invoicing for the future Crea y Crece law.
- Map Your B2B Processes: How will you track and report invoice statuses? Plan this workflow now.
- Budget for the Change: Account for the cost of new software and potential advisory fees to ensure a smooth transition.
Our Commitment: Guaranteed Compliance for All Lextax Clients
Navigating this transition can be complex. We believe our clients should focus on running their businesses, not on deciphering technical regulations.
That is why Lextax is taking a definitive, proactive step: starting January 1, 2026, we will begin implementing a fully compliant, AEAT-certified invoicing system for all our existing business and freelancer (autónomo) clients.
This is not just advice; it is a full-service solution. We handle the technical setup, migration, and ongoing management to ensure you are 100% compliant from day one, giving you complete peace of mind.
📞 Become a Lextax Client Today
Ensure your spot in our seamless 2026 compliance rollout. Schedule a complimentary consultation to assess your needs and join the firm that turns regulatory complexity into client confidence.
👉 Book Your Free Strategy Call at Lextax.es
📧 Or email our team directly to get started.
❓ FAQ: Top Questions from Expats & Entrepreneurs
In simple terms, what is the main change on January 1, 2026?
If you are a company, you can no longer use uncertified software (like Word/Excel) to create invoices. You must use an AEAT-compliant system. For freelancers, this rule applies from July 1, 2026.
I am a freelancer with foreign clients. Does VeriFactu apply to me?
Yes. If you are a tax resident in Spain, all your invoices must be issued using a compliant software system, regardless of where your client is located.
How is Lextax preparing its clients for these changes?
We are proactively migrating all our business and freelancer clients to a fully compliant, AEAT-certified invoicing system. This implementation process will begin on January 1, 2026, ensuring every Lextax client meets the new legal requirements without any disruption to their business.
What are the penalties for non-compliance?
Using non-certified software can lead to fines of €50,000 per fiscal year. Non-compliance with the Crea y Crece law can result in fines up to €10,000.
Will a PDF invoice be illegal for B2B transactions?
A: Yes. Once the Crea y Crece law is fully active for your business size, sending a simple PDF to another Spanish business will not be compliant. It must be a structured e-invoice.