A factura electrónica is an invoice issued and received in a structured electronic format, and the Crea y Crece law (Ley 18/2022) will make it mandatory for transactions between businesses and self-employed workers in Spain. The implementing regulation has already been approved (Real Decreto 238/2026), but the ministerial order for the public e-invoicing solution, which starts the clock on the deadlines, is still pending, so the obligation has no firm start date yet.
Do not confuse it with Verifactu: Verifactu governs how invoicing software generates secure, verifiable records of each invoice, while mandatory e-invoicing governs the format and exchange of the invoice between the parties. They are two separate obligations, with separate rules and calendars; the difference is explained in our guide what is Verifactu.
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