Mandatory electronic invoice for self-employed in Spain

Updated: May 2026. Mandatory electronic invoice for self-employed workers is approaching: from 1 July 2027, autónomos must use VeriFactu-compliant invoicing software. Companies are affected earlier, from 1 July 2026. In this guide, we break down who is affected, what the deadlines are, and what you need to do to comply. We also cover the legal context, sanctions for non-compliance, and tools to get you ready.

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Mandatory electronic invoice for self-employed in Spain

Spain is rolling out mandatory electronic invoicing through two parallel regulations: Crea y Crece Law and the VeriFactu system.

Crea y Crece (Ley 18/2022) requires electronic invoices for B2B transactions to improve traceability and reduce late payments.

VeriFactu (Royal Decree 15/2025) requires real-time invoice reporting to Hacienda to fight VAT fraud.

While related, they serve different functions: Crea y Crece is about invoicing format; VeriFactu is about traceability and anti-fraud.

Both affect freelancers, autónomos, and SMEs, with staggered rollout dates.

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Need to invoice as a freelancer or autónomo? Check our complete guide to self-employed invoicing in Spain for a detailed walkthrough.

When is electronic invoicing mandatory for self-employed workers?

July 29th 2025: Voluntary early adoption of VeriFactu began when the Tax Agency activated the first services, following the technical specs set by Order HAC/1177/2024.

1 July 2026: VeriFactu becomes mandatory for companies subject to Corporate Tax (Sociedades Limitadas, etc.).

1 July 2027: VeriFactu becomes mandatory for self-employed individuals (autónomos) and SMEs not subject to Corporate Tax.

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Crea y Crece Law deadlines:

Still pending specific technical implementation and final calendar.

Estimated: 12 months after the technical regulation is published for businesses invoicing over €8M/year; 24 months for the rest.

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Who is affected by the mandatory electronic invoicing?

All B2B transactions by:

• Self-employed professionals (autónomos)
• SMEs
• SL companies

B2C invoicing remains excluded for now.

Foreign companies invoicing Spanish businesses may also be subject to the obligation.

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Legal obligations and format requirements

Must use structured formats (Facturae XML) instead of PDFs.

VeriFactu requires digitally signed invoices (XAdES format) and sending records to Hacienda in real time.

Invoices must include:

• Series number
• Issue date
• NIFs (tax IDs)
• Tax base
• VAT
• Total
• Payment and delivery terms

You need a valid digital certificate (FNMT or DNIe) to sign invoices.

Delivery via FACeB2B, Peppol or email (for Crea y Crece).

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Penalties for non-compliance

Failure to comply can lead to fines:

• Up to €50,000 for serious infractions.
• Repeated failure to submit correct files or use approved systems is especially penalized.
• Missing the deadline can result in audit flags or suspension of deductions.

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How to get ready as a self-employed worker

• Get a digital certificate.
• Choose invoicing software compliant with VeriFactu and/or Crea y Crece.
• Make sure your software:
  • Issues Facturae XML files
  • Signs invoices digitally (XAdES-XL)
  • Connects to Hacienda's API
  • Supports submission to FACeB2B and/or Peppol

Train yourself or your team to work with the new formats.

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Bottom line

Mandatory electronic invoicing for self-employed workers is approaching. Companies must be ready by 1 July 2026. Autónomos must comply from 1 July 2027.

Focus on getting a digital certificate and the right software well before your deadline.

The earlier you switch, the easier the transition will be.