Verifactu & Crea y Crece Law: latest updates that will transform invoicing in Spain

The regulatory ecosystem in Spain is undergoing a major transformation. With the approval of laws such as Verifactu and the Crea y Crece Law, businesses must adapt their invoicing systems to meet increasingly demanding requirements. These measures are part of a broader European strategy to digitize processes and combat tax fraud, adopted by the Spanish tax system.

Verifactu, part of the Anti-Fraud Law, introduces new technical requirements for invoicing systems, while the Crea y Crece Law mandates the use of e-invoicing in B2B transactions. Both regulations share a common goal: to improve transparency, traceability, and control of the invoicing process in Spain.

In the first week of April, new updates on both regulations indicate that invoicing in Spain is about to change imminently in the coming months. Here are the latest developments you need to know to adapt your systems.

Verifactu: enforcement dates for businesses and freelancers

On April 1, 2025, the Council of Ministers approved a modification to Royal Decree 1007/2023, which directly affects the Verifactu implementation timeline. The goal is to offer taxpayers more time to adapt.

Following this change, the enforcement dates will vary depending on the type of taxpayer:

• January 1, 2026: enforcement date for corporate income taxpayers (art. 3.1.a), i.e., legal entities.
• July 1, 2026: enforcement date for individuals (freelancers/self-employed).

For software developers and vendors of invoicing solutions, the July 29, 2025 deadline remains unchanged. They must adapt their systems to meet the technical requirements set by the regulation.

Additionally, an exemption has been introduced for professionals who already submit their VAT books through the Immediate Supply of Information (SII) system and issue invoices that are physically created by the recipient.

Crea y Crece Law: E-invoicing enforcement & next steps

Law 18/2022, known as the Crea y Crece Law, introduces the obligation to use e-invoicing in B2B transactions. Although the law is already in effect, its regulatory development is still underway. The new draft of the e-invoicing regulation is currently under review after being published by the Ministry of Economic Affairs and Digital Transformation.

According to the draft, the tentative enforcement dates would be:

• Companies with revenue over €8 million: one year from the official publication of the final regulation.
• Other companies: Two years from the publication of the regulation.

While these dates may seem distant, the public consultation period is expected to close on April 7. This will be followed by the preparation of the final report and its official publication in the Official State Gazette (BOE, in Spanish).

Among the most notable updates is the interoperability between invoicing platforms and the mandatory connection with the public e-invoicing platform, which will enable verification of invoice issuance and reception.

Staying up to date with fiscal regulations: key to avoiding penalties

With official deadlines now defined and new requirements in place, both software developers and businesses must prepare for the shift toward digital invoicing. Adapting not only ensures compliance but also reduces risks and optimizes operations.

At fiskaly, we know staying up to date can be a challenge. That’s why we’ve launched a webinar series for software developers, where we dive into the Verifactu regulation, its technical requirements, and how to support your clients through the transition. Sign up for free to the first session on April 10 here.

SIGN ES: a simple way to comply with e-invoicing without switching software

Adapting to new technical requirements like those introduced by Verifactu, TicketBAI, or the Crea y Crece Law is not optional. Invoicing, ERP, and POS software must be updated to ensure legal compliance and avoid fines. However, this process doesn’t have to be complicated or require a complete system overhaul.

With SIGN ES, companies can meet all these requirements easily without changing their current software. Our API-first solution integrates seamlessly into any system, automates compliance updates, and ensures a smooth transition toward the new digital fiscal landscape. This allows software developers and vendors to focus on what really matters: growing their business.