What is an e-invoice?
An e-invoice is a document with the same legal validity as a paper invoice, but issued, transmitted, and received in a structured format that allows automatic processing. The key difference from a plain PDF is that its data — vendor, amount, line items, taxes — is encoded so a computer system can read and interpret it without manual work, not just display it visually.
Who is required to comply
Spain's Law 18/2022 on the creation and growth of businesses (known as the Crea y Crece Law) establishes a progressive obligation for e-invoicing in business-to-business relationships in Spain. The effective rollout of this obligation has been defined in phases through its implementing regulations, with different deadlines depending on each company's turnover.
Formats and technical requirements
The reference format in Spain is Facturae, an XML standard originally designed for invoicing with public administration and, increasingly, between private companies. A valid e-invoice must include, in addition to the usual invoice data, the structured fields that allow automatic reading and, in many cases, a seal or electronic signature guaranteeing its authenticity and integrity.
Not the same as document management
This is a point that causes a fair amount of confusion: e-invoicing regulates how an invoice is issued and received. Document management handles what happens after it's received — classifying it, approving it, reconciling it with the order and delivery note, and retaining it for the legally required period. Complying with the e-invoicing obligation doesn't remove the need to organize and control those invoices once they reach the company; in fact, it makes it more urgent, since the volume of electronically managed invoices tends to grow.
How to prepare
- Confirm with your tax advisor the exact deadline that applies to your company based on turnover.
- Check whether your current invoicing software generates invoices in Facturae or another valid structured format.
- Define how your suppliers' e-invoices will be received, classified, and approved once they reach the company.
- Set the retention policy you need to apply, based on current tax deadlines.
You can see how this works in practice in our document management for invoices use case.
Frequently asked questions
Is a PDF invoice sent by email already an e-invoice?
Not necessarily. To have full validity as a structured electronic invoice, the document must follow a format with structured data (like Facturae) that a system can read automatically — not just an image or a PDF that merely looks digital.
Does mandatory e-invoicing replace my document management system?
No. E-invoicing regulates how an invoice must be issued and received. The document management system handles what happens afterward: classifying, approving, reconciling, and filing it according to the required retention periods. These are complementary processes, not substitutes for each other.
Where can I check the updated official deadlines?
The final deadlines depend on the regulatory development of the Crea y Crece Law, which has been rolled out in phases. It's worth checking the Spanish Tax Agency's website or consulting a tax advisor to confirm the exact deadline that applies to your company.