Mandatory e-invoicing in Spain.

Mandatory e-invoicing is an imminent reality for every Spanish company and self-employed professional, but confusion about which regulation applies, when and how it affects each type of business is widespread. In this guide we clarify the two converging laws (VeriFactu and Ley Crea y Crece [Create and Grow Law]), the real deadlines, the penalties for non-compliance and how to fund the upgrade with Kit Digital.

Two different laws that many people confuse

It is essential to distinguish between two different legal obligations on e-invoicing in Spain, because they have different deadlines and different requirements.

VeriFactu: already in force for companies with a tax ID (CIF)

The VeriFactu system, established by Royal Decree 1007/2023 and developed by Order HAC/1177/2024, is an invoice verification system whose purpose is to fight tax fraud. It requires that every billing software used in Spain meet technical requirements of unalterability, traceability and automatic submission of invoicing records to the Spanish Tax Agency.

The VeriFactu deadlines are as follows. From 1 January 2026, all companies with a corporate tax ID (CIF) must use billing software certified to VeriFactu. From 1 July 2026, the obligation extends to self-employed professionals (individuals).

Penalties for non-compliance are severe. Using non-certified billing software can lead to fines of up to €50,000 per tax year. Issuing invoices with non-approved software incurs penalties of up to €1,000 per invoice.

This is not a forecast: it is a legal obligation already in force. If your company uses billing software that is not certified to VeriFactu, it has been breaking the law since January 2026.

Ley Crea y Crece (Create and Grow Law): mandatory B2B e-invoicing, regulation still pending

Law 18/2022, known as Ley Crea y Crece (Create and Grow Law), establishes the obligation to issue and receive electronic invoices in all transactions between businesses and professionals (B2B). However, the implementing regulation that pins down deadlines and technical requirements has not yet been approved as of March 2026.

The estimated deadlines, pending confirmation in the regulation, are as follows. Companies with annual turnover above €8 million will have one year after publication of the regulation to adapt, foreseeably around 2027. The remaining companies and self-employed professionals will have two years, which places the obligation likely between 2028 and 2029.

The required format is Facturae, the Spanish e-invoicing standard. Invoices will have to be electronically signed and made available on interoperable exchange platforms.

What your business should do right now

Company with corporate tax ID (deadline already passed)

Verify immediately that your billing software is certified to VeriFactu. Contact your software vendor and request the certification. If your current software does not have it, you must migrate to one that does. Do not wait: every day of non-compliance is a fine risk.

Self-employed (deadline: 1 July 2026)

You have until 1 July 2026 to adapt. I recommend not waiting until the last minute. Contact your billing provider, check whether the update will be automatic or requires a migration, and plan the change with at least 2-3 months' lead time.

Preparing for B2B e-invoicing

Even though the B2B e-invoicing deadline (Ley Crea y Crece) is not yet firm, preparation should not be postponed. Assess your current billing system and determine whether it supports the Facturae format, integrate electronic signature into your processes if you do not have it yet, and engage with your main suppliers and customers to understand their readiness status.

Funding with Kit Digital: the E-invoicing category

Kit Digital includes a specific E-invoicing category that covers the deployment or upgrade of e-invoicing solutions. The amounts are up to €1,000 for segment III (self-employed and micro-businesses of 0 to 3 employees), up to €2,000 for segments I and II, and up to €3,000 for segments IV and V.

This category funds the deployment of e-invoicing software compliant with Facturae, integration with existing management systems (ERP, accounting), electronic-signature configuration, staff training and technical support for 12 months.

If your company already has a Kit Digital voucher granted for the E-invoicing category, use it to adapt to VeriFactu as soon as possible. If you were not a beneficiary, the provisions of Order TDF/39/2026 leave the door open for future calls where this category will remain a priority given the regulatory urgency.

Funding alternatives in Castile and León and the Canary Islands

In Castile and León, the DigitalICE programme from ICECYL includes digitalisation lines that can cover the adaptation to e-invoicing. In addition, the new call for proximity retail modernisation (March 2026, up to €30,000 per establishment at 75% subsidy) includes the digitalisation of invoicing among eligible items.

In the Canary Islands, the Digiempresas 2026 programme of the Government of the Canary Islands (€700,000 budget, vouchers of €5,000 to €25,000) specifically covers ERP and e-invoicing implementations. In addition, Canarian companies benefit from the special tax regime (IGIC instead of VAT), which can generate advantages when contracting digital agents based on the mainland.

Need to adapt your billing to VeriFactu before 1 July 2026? Let's talk. I will help you select and roll out the e-invoicing solution that best fits your business, funded with available aid.

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By Ángel Ortega Castro · independent consultant in strategy, quality and digitalisation for SMEs.

Frequently asked questions

Who can apply for it?

Spanish SMEs, micro-businesses and self-employed professionals with tax residency in Spain that meet size and seniority requirements and are not subject to legal exclusions. There are two different legal obligations regarding e-invoicing in Spain with different deadlines and requirements.

What is the amount of the aid?

The amount depends on the company segment and the contracted solution category; the maximum vouchers range from €2,000 (self-employed) to €29,000 in some categories. Penalties for non-compliance are severe: using non-certified billing software can lead to fines of up to €50,000 per tax year.

What are the deadlines?

Each call publishes specific deadlines in the Spanish Official Gazette (BOE); in general there are 6 months to sign the agreement with the digital agent and 12 months to complete delivery. Mandatory e-invoicing is an imminent reality for every Spanish company and self-employed professional.

How is the aid justified?

Justification is done on the official Red.es platform, providing the technical evidence of implementation, invoices and proof of payment. In the Canary Islands, the Digiempresas 2026 programme (€700,000, vouchers of €5,000 to €25,000) specifically covers ERP and e-invoicing implementations.

What happens if it is not justified properly?

Incorrect or late justification triggers a clawback: the company must return the voucher received plus late-payment interest. Immediately verify that your billing software is certified to VeriFactu and contact your software provider to request certification.