Electronic Invoice Issuance

Crea y Crece Law

Electronic invoicing will become mandatory in Spain for companies and self-employed professionals following the approval of the Crea y Crece Law.

Once the law enters into force, all businesses will be required to adapt their invoice issuance and reception systems to an exclusively digital format, complying with specific requirements related to interoperability, invoice life-cycle traceability and status communication, with the aim of ensuring a more transparent and efficient commercial environment.

What is the Crea y Crece Law?

Officially known as the Law on Business Creation and Growth, it forms part of Spain’s Recovery, Transformation and Resilience Plan promoted by the Spanish Government.

Its main objective is to foster the development and competitiveness of small and medium-sized enterprises, promote the digitalisation of the business ecosystem and improve payment culture in Spain, helping to reduce late payments in commercial transactions.

With regard to electronic invoicing, Article 12 of the law establishes the obligation for companies and self-employed professionals to issue invoices in electronic format, promoting digitalisation, transparency and efficiency in administrative and financial processes.

What is expected from electronic invoicing?

To drive digitalisation across the business sector

Especially among small enterprises

To facilitate commercial transactions

Through electronic means

To significantly reduce administrative costs

For small and medium-sized enterprises

To increase tax control

Over invoices issued by SMEs and self-employed professionals, improving transparency and efficiency in tax collection

To reduce late payments

By ensuring traceability and easy access to electronic invoice information

What are the implementation deadlines?

Although publication of the implementing Regulation is imminent, the law establishes that once it enters into force (the day after its publication), a ten-month adaptation period will begin.

Therefore, by mid-October 2026, the electronic control document will be mandatory for all public road freight transport operations.

1 October 2027

Companies with revenue over €8M

1 October 2028

All other companies and self-employed workers

What should electronic invoices be like?

Electronic invoices must be issued in a structured format accepted for transactions falling within the scope of the Crea y Crece Law or where the recipient is a Public Administration.

Although the implementing Regulation has yet to define the final required format, Docuten already supports structured formats such as UBL, Facturae, EDIFACT and UN/CEFACT.

Integrate Docuten with your systems and applications

At Docuten, we provide our own APIs that allow customers to connect our services with any software: ERP, CRM, TMS, document management platforms and more.

We also offer dedicated connectors for MS Dynamics, SAP and SAGE.

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Large companies already rely on Docuten to comply with the law and increase efficiency

Organisations from different sectors have already digitised their invoicing processes with Docuten, automating invoice issuance, complying with regulations and gaining operational efficiency.

Success story:

In addition to issuing its invoices, it reports to the SII with Docuten.

Outsourcing this obligation ensures that we always comply with the different legal requirements associated with invoicing systems, without having to constantly adapt our own systems.

Juan Escrivá

Head of the IT Department

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