Ley Crea y CreceElectronic invoicing
Electronic invoicing
for freelancers in Spain
Beyond VeriFactu, Spain's Ley Crea y Crece will require freelancers and businesses to issue and receive electronic invoices in B2B relationships. What is known today about the deadlines, and how it differs from VeriFactu.
See VeriFactu guideVeriFactu vs mandatory B2B e-invoicing
| Regulation | Anti-Fraud Law (RD 1007/2023) | Ley Crea y Crece (Law 18/2022) |
| What it regulates | Invoicing software (tamper-proof records, QR, AEAT logs) | Format and exchange of invoices between businesses |
| Affects B2C | Yes, if you use software to invoice | No, only business-to-business transactions |
| Dates | 1 January 2027 if you pay Corporate Tax · 1 July 2027 for everyone else | No official date: the calendar depends on a pending ministerial order |
What changes for freelancers?
- You must issue structured electronic invoices (Facturae, UBL…) when invoicing another business or freelancer.
- You must also be able to receive and archive e-invoices from suppliers.
- VeriFactu arrives earlier and on its own track: 1 January 2027 if you pay Corporate Tax, 1 July 2027 for everyone else. What sets your date is the tax you pay, not the size of your business.
- You fall outside the VeriFactu regulation if you keep your VAT ledgers through the SII, or if you pay tax in the Basque Country or Navarre. The Canary Islands, Ceuta and Melilla are inside.
- Invoices to end consumers are not covered by B2B rules, but VeriFactu applies if you use software.
- There is still no official date for the B2B calendar that we could quote you: it depends on a ministerial order whose status is unconfirmed. We would rather leave the gap than invent a deadline.
One software for both obligations
Fakturia handles VeriFactu today and is built for the B2B e-invoicing transition.
Reserve Fakturia at 50% off