What changes with the Anti-Fraud Law, VeriFactu and the electronic invoice

Spanish businesses, self-employed workers and micro-enterprises are facing a significant digital transformation as two major legislative frameworks come into effect: the Anti-Fraud Law and the Crea y Crece Law. Driven by the Tax Agency (Agencia Tributaria) and the Ministry of Economic Affairs and Digital Transformation, these regulations introduce VeriFactu and mandatory electronic invoicing (b2b) to eliminate double-use software, digitalise business relations and reduce commercial delinquency.

The Anti-Fraud Law focuses primarily on billing software requirements, prohibiting the alteration, deletion or manipulation of invoices to conceal revenue. Under this framework, the Royal Decree 1007/2023 regulates the technical requirements of invoicing systems, establishing the VeriFactu model. This system allows businesses to automatically send invoice records to the Tax Agency at the time of issue, ensuring traceability, integrity and inalterability. Software developers must ensure their products are fully compliant, and businesses must adapt their internal management systems.

In parallel, the Crea y Crece Law addresses business growth and transparency by introducing mandatory electronic invoicing between businesses and self-employed professionals across Spain. This rule requires all commercial transactions to be fully digitised, enabling real-time control over payment terms and facilitating the identification of payment delays in business networks. Large enterprises with an annual turnover exceeding eight million euro must comply within one year of the regulatory approval, while smaller businesses and the self-employed will have a two-year transition window.

Implementing these systems requires businesses to integrate secure digital certificates and structured invoice formats (such as Facturae) into their daily workflows. Companies must select invoicing software that complies with both the Anti-Fraud Law requirements and the electronic invoicing standards to avoid heavy financial penalties. While the dual implementation represents an initial investment in technology and staff training, the long-term benefits include streamlined business administration, reduced printing costs and faster payment processing times.