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.
In practice, an e-invoice is not a PDF sent by email: it is a file with structured data that the client's software can read without anyone typing anything. The law also provides for tracking the status of the invoice, such as its acceptance or payment, to fight late payment between businesses.
The classic mistake right now is assuming you are already obliged, or the opposite, that it will not affect you because you are an autónomo. The sensible move is not to change anything out of fear and to watch for the pending order, because the calendar will differ depending on company size.
It is linked to Verifactu, to the registro de facturación, and to the record books of issued and received invoices, which remain mandatory whatever the format.
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