When will electronic invoicing become mandatory for an online store in Spain?
Two different rules get mixed up. Verifactu governs how your invoicing software must behave; Crea y Crece governs the format of business-to-business invoices.
Short answer
- Verifactu, from Royal Decree 1007/2023, requires invoicing software that produces tamper-proof records with a hash and a QR code.
- After the approved extensions, the current timetable places the obligation in 2027, earlier for corporate income tax payers and later for everyone else.
- Law 18/2022 (Crea y Crece) extends electronic invoicing to all dealings between companies and professionals.
- Its implementing regulation sets staggered deadlines: larger companies first, then SMEs and the self-employed.
- Sales to consumers fall outside the B2B obligation, but they do fall within the Verifactu software rules.
Two rules, two timetables
Verifactu versus B2B e-invoicing
| Aspect | Verifactu | Crea y Crece |
|---|---|---|
| Rule | Royal Decree 1007/2023 | Law 18/2022 and its regulation |
| What it governs | The invoicing software | The invoice format and delivery |
| Who is affected | All invoicing, consumers included | Only business-to-business transactions |
| Visible sign | QR code on the invoice | Structured format, not a PDF |
What to do now
- Check whether your invoicing software declares compliance with Royal Decree 1007/2023.
- Collect the tax ID and full tax address of customers that are businesses.
- Confirm you can issue in a structured format, not just an attached PDF.
- Check the official dates before investing: they have already changed several times.
Common mistakes
- Assuming a PDF sent by email is already an e-invoice: it is not, for the purposes of the B2B rule.
- Confusing Verifactu with B2B invoicing and applying the wrong timetable.
- Invoicing from a spreadsheet, which cannot produce tamper-proof records.
- Leaving the adaptation to the last quarter before the deadline.
How 4shopy helps
- The store connects to invoicing across the 4b2b ecosystem instead of issuing on its own.
- The checkout distinguishes consumer and business orders, with tax ID and tax address.
- Numbering is sequential and does not rely on anyone keeping a separate counter.
- Regulatory updates arrive as platform releases, with no project of your own.