Electronic invoicing is no longer optional. The Crea y Crece Law requires all freelancers and companies to issue invoices in electronic format progressively. If you are a freelancer, this guide explains what it is, when it applies to you, which free tools you can use and how to avoid mistakes that invalidate your invoices. No jargon, no alarmism.
What electronic invoicing is and why it is mandatory
Electronic invoicing is a structured format (usually XML following the Facturae standard) that allows the automated exchange of invoices between companies and the administration. The Crea y Crece Law, approved in 2022, requires its progressive use in Spain to improve fiscal transparency, reduce fraud and fight commercial late payment. An invoice in PDF sent by email is NOT a valid electronic invoice under this law.
Obligation calendar: when it is your turn
Application is progressive according to annual turnover: companies with turnover above 8 million euros are already required since July 2025. The rest of companies and freelancers with turnover below 8 million euros will have to comply from 12 months after the publication of the implementing regulation. Most freelancers will have to adapt from 2027. But beware: if your client is a company that is already obliged, it can require electronic invoices from you before your legal deadline.
What format a valid electronic invoice must have
To be legally valid, an electronic invoice in Spain must: be in Facturae format (structured XML) or in another format accepted by the AEAT such as Verifactu; contain an advanced electronic signature; include all mandatory fields (tax ID, address, description of the service, VAT applied, amount); and be archived for at least 4 years. Normal PDF invoices are NOT valid for legal purposes, even if you send them by signed email.
The 3 free tools you can use
FACe is the government's official platform for invoicing public administrations: free, secure, but limited to the public sector. Verifactu is the AEAT's official solution for the electronic submission of invoices: free for freelancers, integrable with many programs. Holded offers a free plan with basic electronic invoicing included and is very intuitive. Quipu and Anfix also exist with limited free plans that can cover the needs of a freelancer who invoices a low monthly volume.
How to issue your first electronic invoice step by step
First, get your digital certificate from the FNMT (free, valid 4 years). Second, choose an invoicing tool that supports the Facturae format (the 3 above are valid). Third, set up your tax details and those of your clients in the tool. Fourth, create the invoice from the interface indicating concept, amount and VAT. Fifth, electronically sign the invoice from the tool itself. Sixth, send it to the client: if public, via FACe; if private, according to the channel they accept. Archive it for 4 years. Done.
Common mistakes that can invalidate your invoice
Confusing a signed PDF invoice with a valid electronic invoice is the most common mistake: the structured format is mandatory. Forgetting the advanced electronic signature is another frequent error. Using incomplete or incorrect tax details (tax ID, address) invalidates the invoice. Not archiving the copy for 4 years can generate penalties in an inspection. And beware: if your client is a public administration, you must send it specifically via FACe, not by email.
What happens if you do not comply: penalties and consequences
Penalties for not complying with the electronic invoicing obligation range between 150 and 6,000 euros depending on severity and recurrence. In addition, if a public administration requires an electronic invoice from you and you do not issue it, you simply will not get paid until you regularise. Your company client can also refuse to pay invoices that do not comply with the required format. The best strategy is to adapt now, calmly, before the formal obligation.
Electronic invoicing is not an option, it is the immediate future. But it is not complicated either: with a free digital certificate and a tool like Holded or Verifactu, you can start today. Do not wait for the deadline: adapt now while there is still no pressure, so that when the obligation arrives you are already ready.