In the coming years, businesses and self-employed professionals will need to adapt to new invoicing obligations stemming from two laws that will be a turning point in Spain’s fiscal and commercial digitalization: the Anti-Fraud Law and the Create and Grow Law. Although both focus on improving traceability and control of economic operations, they have very different approaches, goals, and applications.
The Anti-Fraud Law, approved in 2021, primarily aims to combat tax fraud. Promoted by the Ministry of Finance and Civil Service, it establishes that invoicing software must meet strict technical requirements to ensure the integrity, traceability, and immutability of records. One of the most relevant ways to comply with this regulation will be through the use of VeriFactu systems, which automatically send invoices to the Tax Agency.
This law applies to all companies and freelancers issuing invoices and based in mainland Spain, with some exceptions: companies in the Basque Country and Navarre, taxpayers required to use the Immediate Supply of Information (SII) system, certain operations under the special scheme for agriculture, livestock, and fishing, and activities exempt from invoicing obligations. The Anti-Fraud Law becomes mandatory on July 1, 2026, for both software developers and SMEs and professionals.
In this context, having expert support is essential. Companies like Invoway, with in-depth knowledge of VeriFactu and the related technical regulations, can help ensure compliance from the outset.
On the other hand, the Create and Grow Law, approved in 2022, has a different aim: to combat late payments in business transactions. This regulation, promoted by the Ministry of Economic Affairs and Digital Transformation, mandates the issuance, sending, and receipt of electronic invoices in all transactions between businesses and self-employed workers. In other words, unlike the Anti-Fraud Law, which focuses on tax control, this law seeks to improve transparency and payment traceability among economic operators.
The Create and Grow Law applies exclusively to B2B relationships (between entrepreneurs and professionals), and not to transactions involving end consumers. Although it is also expected to come into force starting in 2026, the implementation timeline will be gradual and is still pending definition through regulatory development.
In summary, while the Anti-Fraud Law requires issuing secure invoices registered in real time with the Tax Agency, the Create and Grow Law mandates the use of electronic invoicing in commercial transactions between businesses and freelancers. Both regulations are part of the push towards digitalization and economic modernization, and compliance will be key to operating legally in the near future.
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