We are now approaching the entry into force of significant changes to the invoicing protocol introduced by the Law 11/2021 on Measures to Prevent and Combat Tax Fraud (“Anti-Fraud Law”) and by Law 18/2022 on the Creation and Growth of Companies (“Crea y Crece Law”).

The former regulates Certified Invoicing Software Systems, while the latter establishes the obligation of Electronic Invoicing.
These are two separate obligations, yet closely related, which has often led to confusion. This article provides a brief and concise explanation of what each entails, who they apply to, and when they will come into effect.

Certified Invoicing Software Systems

What it involves:

This obligation requires entrepreneurs and professionals to use invoicing software systems certified by the Spanish Tax Agency (AEAT). These systems must guarantee the integrity, preservation, legibility, and immutability of records, to prevent the use of software that allows for tax evasion or concealment.
This requirement applies regardless of the nature of the recipient of the goods or services (i.e., regardless of who receives the invoice or simplified invoice).

The system must allow for immediate transmission of information to the AEAT (through the so-called “Veri-Factu” system), or instant download of the information so that it can be provided to the AEAT by other means for verification and record-keeping (the entrepreneur may choose between these two mechanisms).

Additionally, invoices issued through these systems must include a QR code containing the basic information of the invoice.

Who it applies to:

All entrepreneurs and professionals who use invoicing software systems to issue their invoices and who are not included in the Immediate Supply of Information (SII) system.
In practice, this will apply to businesses with an annual turnover below €6 million that have not voluntarily joined the SII, provided that they use invoicing software systems.

It should be noted that this obligation does not apply to entrepreneurs and professionals who issue and store invoices manually using text processors (such as Excel or Word) without macros or automation tools.

Entry into force:

According to the Royal Decree implementing the Anti-Fraud Law, this obligation is expected to apply from 1 July 2025.
However, since this date precedes the entry into force of the recently published ministerial order regulating software programming (set for 29 July 2025), it is anticipated that the effective date for mandatory use of certified invoicing systems will be postponed to early 2026.
(At the time of writing, the definitive date has not yet been formally approved or published.)

Electronic Invoicing

What it involves:

Invoices must be issued in electronic format when the recipient is an entrepreneur or professional, and the transmission must be made via an electronic channel.
This obligation will not apply when the recipient is a business without a permanent establishment or registered office in Spain.

A regulatory development is still pending approval, which will define the technical requirements and information standards for electronic invoices.
Nevertheless, it is already known that electronic invoice exchange platforms (public or private) will be established to facilitate the transmission of invoices and provide status updates (acceptance, payment date, confirmation of payment, etc.).

Who it applies to:

All entrepreneurs and professionals, regardless of their turnover, who issue invoices to other entrepreneurs or professionals (Business to Business – B2B transactions).
This obligation does not apply to invoices issued to final consumers (Business to Consumer – B2C transactions).

Entry into force:

The measure will be implemented progressively from the publication in the Official State Gazette (BOE) of the regulation approving its development.
According to the Crea y Crece Law, the entry into force of the electronic invoicing obligation and the requirement to report invoice status will be staggered based on company turnover:

Electronic Invoicing:

• Companies with an annual turnover above €8 million → 1 year after the approval of the implementing regulation.

• Companies with an annual turnover below €8 million → 2 years after the approval of the implementing regulation.

Reporting of Invoice Status:

• All companies → 3 years after the approval of the implementing regulation.