Mandatory Electronic Invoicing (Create and Grow Law)
The digitization of business relationships in Spain is now a legal reality. With the approval of Royal Decree 238/2026 , electronic invoicing has gone from being an option to an obligation for all businesses and professionals in their B2B (business-to-business) transactions.
What does the Create and Grow Law entail?
Unlike Veri*factu (which handles tax registration), this law regulates how invoices are sent and received between customers and suppliers. Its main objective is to reduce late payments and digitize business administrative processes.
The Facturae format: Your ally
Our system is fully integrated with the Facturae standard (structured XML format), which is the reference model in Spain for the exchange of data between computer systems.
- Full compatibility: We generate Facturae files that comply with the official schemes of the Public Administration and the private sector.
- Interoperability: You can exchange invoices with any platform, whether through the AEAT public solution or private providers.
- Security and Integrity: All invoices in Facturae format incorporate the advanced electronic signature to guarantee that the document has not been altered.
Key aspects of the new system
1. Mandatory communication of states
Regulations require the recipient of an invoice to report its status electronically. The system allows for the management of notifications from:
- Invoice receipt.
- Commercial acceptance or rejection.
- Date of actual payment (key to controlling late payments).
2. Coexistence with the Public Solution
All invoices issued using proprietary software must have a backup copy stored in the Public Electronic Invoicing Solution managed by the Spanish Tax Agency (AEAT). This ensures that any recipient can access their invoices even if they do not have a payment platform.
3. Delegated Signature
To simplify daily operations, the system allows for delegated signing. This means the software can electronically sign invoices on behalf of the issuer, eliminating the need for the user to manually enter their digital certificate for each transaction.
Timetable (2026-2028)
The requirement is applied progressively according to the annual turnover volume:
- Large companies: Mandatory one year after the approval of the technical order (forecast 2027).
- SMEs and the Self-Employed: Mandatory two years after its approval (forecast 2028).
Note: For invoices to individuals (B2C), you must follow the Veri*factu system to ensure tax registration, even if a Facturae file is not sent to the end customer.