If you are self-employed in Spain, you have probably already heard about the future obligation to issue eletronic billsAlthough this regulatory change has been in the making for years, it's getting closer to becoming a reality for all professionals who invoice other companies or freelancers. This implies significant changes in both the way we work and how we manage our accounting.
An electronic invoice is not just a digital file. To be legally valid, it must meet a series of requirements. technical, regulatory and functional requirements that make the difference compared to a simple PDF invoice generated in Word or Excel. In this article, we'll break down in detail what this new obligation entails, how it affects self-employed workers, and what you need to do to adapt as quickly as possible and avoid potential penalties.
What is meant by electronic invoicing and why will it be mandatory?
An Electronic bill It is a digital document that replaces the conventional paper invoice. However, for it to have the same legal validity, it must comply with formal requirements such as incorporating a structured format (XML, UBL or Facturae), being electronically signed and sent through a valid channel.
The reason for this change is driven by the Law Create and Grow (Law 18/2022), which aims to modernize billing systems in Spain. This law established that all commercial transactions between companies and professionals must be carried out through electronic billingThat is, in practice, any self-employed person working for another company or professional will have to adapt.
This change not only represents an administrative advance, but also seeks reduce delinquency, increase fiscal transparency and digitize the economyAlthough at first it may seem like an additional burden for the self-employed, it can actually offer significant benefits.
When will electronic invoicing be mandatory for self-employed workers?
The obligation to issue electronic invoices will not reach all self-employed workers at the same time. The law provides for a progressive schedule that depends on annual turnover and the development of the associated technical regulations.
- For self-employed workers and companies with a annual turnover exceeding 8 million euros, the obligation will be activated one year after the publication of the technical regulation. It is estimated that this will be in 2025, so the obligation would come in 2026.
- For the rest of the self-employed (with lower turnover), the deadline is extended to two years after the approval of the regulations, which leads us to 2027 as a deadline
Although many professionals can begin issuing electronic invoices voluntarily now, adapting to the change in advance, it is advisable to pay attention to official deadlines.
Who is obligated and who is left out?
The obligation to issue electronic invoices applies only to B2B business relationships (between businesses or professionals). Therefore, if you invoice individuals (B2C), you can still issue paper or unstructured PDF invoices.
There will also be exemptions for certain operations, such as:
- Retail sales with direct delivery to the consumer, where tickets are used.
- Services without obligation to invoice.
- Operations outside Spain, if they are not subject to Spanish law.
Advantages of adopting electronic invoicing
Beyond the legal obligation, electronic invoicing brings very relevant benefits for the daily management of the self-employed:
- Cost savings: you avoid printing, envelopes, postal mail, physical storage…
- Better organization: All invoices centralized in the cloud, accessible from any device.
- error reduction: Software automates tax calculations and prevents human error.
- Increased levels of security throughout: The use of a digital signature guarantees the authenticity of the document.
- Administrative agility: ideal for filing taxes or keeping accounts digitally.
What electronic invoice formats are allowed?
Not every digital file is considered a valid electronic invoice. To comply with regulations, the invoice must be in a structured and certified formatThe main accepted formats are:
- invoice: mandatory Spanish standard for billing public bodies.
- UBL: international format that facilitates interoperability.
- XML CII: format promoted by the United Nations for global billing.
- EDIFACT: ISO standard used in commercial electronic data interchange.
In addition, these must be accompanied by a advanced electronic signature or use EDI technology to ensure integrity and authenticity.
Additional obligations of the new system
The new billing system is not limited to sending electronic invoices. It includes new obligations such as:
- Invoice status record: both the sender and the receiver must report whether they were accepted, rejected, paid or transferred.
- Digital preservation: Electronic invoices must be stored for 4 years in a format accessible for inspection.
- Interoperability: Systems must be compatible across vendors and allow for frictionless interchange.
- Communication with the Treasury: If you don't use the AEAT's public solution, you'll need to send a copy of your invoices through its platform.
What software do I need to issue electronic invoices?
To adapt to the new regulations, you will need to have a electronic invoicing program that meets the technical requirements set by the Treasury and national laws. Some key recommendations:
- That works in the cloud and updates automatically.
- Be prepared to generate invoices in Facturae or UBL.
- That allows the Electronic signature.
- That it can be integrated with other accounting tools, banks, etc.
Some prominent solutions on the market include Holded, Declarando, and Quipu. These platforms are specifically designed for freelancers and small businesses.
What are the steps to issue an electronic invoice?
The procedure is not very different from issuing a traditional invoice, but you should keep in mind the following steps:
- Install compatible software.
- Set up your digital certificate.
- Prepare the required fields: : serial number, date, issuer and customer details (NIF, address, etc.), detailed description of the service or product, applicable taxes, itemized total.
- Sign electronically the invoice if necessary.
- Send to the recipient by valid digital channel.
- Save a copy accessible for inspection at least 4 years.
Penalties for not issuing electronic invoices
Violating these obligations can lead to fines ranging from from 3.000 to 60.000 eurosSome of the most relevant sanctions are:
- €3.000 for each invoice not issued electronically when required.
- €6.000 for errors in storage or conservation of the invoices.
- Up to €60.000 for failing to comply with privacy and security measures.
- Up to €50.000 if you use non-approved invoicing software after the legal deadlines.
The Digital Kit as an aid for the transition
The Government offers through the program Program Aid of up to 12.000 euros to contract digital solutions, including electronic invoicing programsThese grants are funded by European funds and are non-repayable, so you won't have to repay them.
The deadline to request them ends on 31th October 2025 for companies with more than three employees. Self-employed individuals with fewer than three employees will be able to submit applications until December 2026.
Digitalization agents like Declarando can help you apply for the voucher at no additional cost and advise you on which software best suits your needs.
Incorporating electronic invoicing into your processes can represent an important step toward digital transformation, allowing you to optimize resources, improve financial control, and reduce risks. The sooner you become familiar with the tools and requirements, the more benefits you'll gain and the fewer difficulties you'll face during the transition.