{"id":4522,"date":"2025-09-02T10:53:42","date_gmt":"2025-09-02T10:53:42","guid":{"rendered":"https:\/\/ilcoworking.es\/?p=4522"},"modified":"2025-09-02T10:53:42","modified_gmt":"2025-09-02T10:53:42","slug":"facturacion-electronica-obligatoria-2025-2026","status":"publish","type":"post","link":"https:\/\/ilcoworking.es\/en\/facturacion-electronica-obligatoria-2025-2026\/","title":{"rendered":"Mandatory electronic invoicing 2025-2026: new obligations and certified programs for self-employed workers and SMEs"},"content":{"rendered":"

The <\/span>mandatory electronic invoicing<\/b> is already a reality in Spain. From 2025 and 2026, both <\/span>self-employed<\/b> as <\/span>SMEs<\/b> They will have to adapt to the new regulations that require issuing electronic invoices with programs certified by the Treasury.<\/span><\/p>\n

This change is part of the <\/span>Create and Grow Law<\/b> and the <\/span>Anti-Fraud Law<\/b>, two reforms that seek to digitize the economy, reduce delinquency, and combat tax fraud. However, the transition can raise questions: what software will be valid? What deadlines apply to my business? What penalties are there?<\/span><\/p>\n

 <\/p>\n

The Create and Grow Law and the mandatory nature of electronic invoicing<\/b><\/h3>\n

The <\/span>Create and Grow Law<\/b> establishes that all operations between professionals and companies (B2B) must be carried out through <\/span>electronic invoice<\/b>.<\/span><\/p>\n

The application periods are progressive:<\/span><\/p>\n

    \n
  • Companies with annual turnover exceeding \u20ac8 million will have one year to adapt from the publication of the regulations.<\/span>\n

    <\/span><\/li>\n

  • The rest of SMEs and self-employed workers will have two years.<\/span>\n

    <\/span><\/li>\n<\/ul>\n

    Furthermore, simply sending a PDF by mail will not be enough. Regulations require that invoices reflect your <\/span>full traceability<\/b>, with statuses such as issued, accepted, rejected or paid.<\/span><\/p>\n

     <\/p>\n

    Certified billing programs and the Verifactu system<\/b><\/h3>\n

    The <\/span>Anti-Fraud Law<\/b> introduces a key novelty: the mandatory use of <\/span>certified billing programs<\/b> that guarantee the integrity of the information.<\/span><\/p>\n

    These programs must:<\/span><\/p>\n

      \n
    • Show a <\/span>visible seal of official certification<\/b>.<\/span>\n

      <\/span><\/li>\n

    • Record all modifications in an unalterable manner.<\/span>\n

      <\/span><\/li>\n

    • Incorporate <\/span>QR codes and electronic signature<\/b> on each invoice.<\/span>\n

      <\/span><\/li>\n

    • Be prepared to connect to the system <\/span>Verifactu<\/b>, which will transmit invoices in real time to the Tax Agency.<\/span>\n

      <\/span><\/li>\n<\/ul>\n

      The implementation schedule will also be progressive:<\/span><\/p>\n

        \n
      • From the <\/span>January 1, 2026<\/b>, mandatory for commercial companies.<\/span>\n

        <\/span><\/li>\n

      • From the <\/span>July 1, 2026<\/b>, mandatory for self-employed workers.<\/span>\n

        <\/span><\/li>\n<\/ul>\n

         <\/p>\n

        Penalties for non-compliance<\/b><\/h3>\n

        Failure to comply with these rules carries significant penalties:<\/span><\/p>\n

          \n
        • The <\/span>software manufacturers<\/b> They could face fines of up to 150,000 euros per year if they sell unapproved programs.<\/span>\n

          <\/span><\/li>\n

        • The <\/span>users (self-employed and SMEs)<\/b> They can receive fines of up to 50,000 euros if they use uncertified software or manipulate invoices.<\/span>\n

          <\/span><\/li>\n<\/ul>\n

          This means that not just any invoicing program will work: it must be validated by the Treasury.<\/span><\/p>\n

           <\/p>\n

          What programs will be valid and what options exist<\/b><\/h2>\n

          Valid billing programs will be those that:<\/span><\/p>\n

            \n
          • They are officially certified by the Tax Agency.<\/span>\n

            <\/span><\/li>\n

          • Allows for the complete traceability of each invoice to be recorded.<\/span>\n

            <\/span><\/li>\n

          • Include electronic signature and QR codes.<\/span>\n

            <\/span><\/li>\n

          • Connect to the Verifactu system.<\/span>\n

            <\/span><\/li>\n

          • Reflect the status of each invoice in real time.<\/span>\n

            <\/span><\/li>\n<\/ul>\n

            For those who issue few invoices, the Tax Agency will make available a <\/span>free application<\/b>However, companies with larger revenues will need private solutions that offer greater agility and control.<\/span><\/p>\n

             <\/p>\n

            Recommended steps for self-employed workers and SMEs<\/b><\/h2>\n

            Although there is still room for improvement, it is advisable to get ahead of the game and start preparing now:<\/span><\/p>\n

              \n
            1. Review your current billing system<\/b>If you work with Excel, Word, or manual PDFs, you'll need to migrate to approved software.<\/span>\n

              <\/span><\/li>\n

            2. Consult with a legal and tax advisor<\/b>: Each business has different deadlines and specificities.<\/span>\n

              <\/span><\/li>\n

            3. Compare certified programs<\/b> and choose the one that best suits your activity.<\/span>\n

              <\/span><\/li>\n

            4. Train the team<\/b> in the use of new billing and traceability processes.<\/span>\n

              <\/span><\/li>\n<\/ol>\n

               <\/p>\n

              How a specialized office can help you<\/b><\/h3>\n

              Adaptation to the <\/span>mandatory electronic invoicing<\/b> It's not just a technological issue, but also a legal and tax one. Having professional advice can make the difference between a chaotic process and a smooth transition.<\/span><\/p>\n

              A specialized office will help you:<\/span><\/p>\n

                \n
              • Review and validate your billing software.<\/span>\n

                <\/span><\/li>\n

              • Develop a transition plan tailored to your company.<\/span>\n

                <\/span><\/li>\n

              • Train your team in the correct use of certified programs.<\/span>\n

                <\/span><\/li>\n

              • Prevent sanctions with clear compliance protocols.<\/span>\n

                <\/span><\/li>\n<\/ul>\n

                 <\/p>\n

                The new obligations of <\/span>electronic invoicing and certified programs<\/b> They will transform the way freelancers and businesses manage their daily lives. While they pose a challenge, they also offer an opportunity to modernize processes, increase transparency, and professionalize management.<\/span><\/p>\n

                Whether you are <\/span>freelance<\/b> as if you were leading a <\/span>startup<\/b> or a <\/span>small business<\/b>, having a professional management service can make the difference between constantly putting out fires or moving forward with clarity. In <\/span>Ilcoworking<\/b> You'll find an environment that understands your needs and a team prepared to ensure your project develops on solid foundations, while you focus on making it grow.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                Mandatory electronic invoicing is now a reality in Spain. Starting in 2025 and 2026, both self-employed individuals and SMEs will have to adapt to the new regulations requiring them to issue electronic invoices using software certified by the Treasury. This change is part of the Create and Grow Law and the Anti-Fraud Law.<\/p>","protected":false},"author":5,"featured_media":4523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[35,25,34,4],"tags":[],"class_list":["post-4522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actividad-economica","category-desarrollo-de-negocio","category-opciones-juridicas","category-software"],"yoast_head":"\nFacturaci\u00f3n electr\u00f3nica obligatoria 2026: claves y programas certificados<\/title>\n<meta name=\"description\" content=\"Aut\u00f3nomos y pymes deber\u00e1n usar facturaci\u00f3n electr\u00f3nica con software certificado desde 2026. 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