E-invoicing 2026: what you need to change and why almost nobody knows

TL;DR. Invoicing will shift from optional to a progressive obligation in Spain by 2026. Whether you're a company or freelancer, you need to know who is required, what type of invoice to issue, and what software you can use without overhauling everything overnight. The key: VeriFactu (real-time verification) started in 2025 with large companies and will extend to SMEs. It's not "bureaucracy": it's a change in how money is controlled.

Are you required to invoice electronically?

Not everyone is. The rule is simple:

• Large companies (>€20M annual turnover): yes, since 2025.
• Medium companies (€2M–20M): yes, but phased in (2025–2027).
• Small SMEs (<€2M): not yet required, but the mandate is on the way.
• Freelancers: no, not for now. Nobody knows if it will tighten.

What is certain: if your clients are large companies, they will probably demand e-invoicing already. That's why, even if you're not mandated by law, getting ready avoids supply chain breaks.

What is VeriFactu?

Real-time verification (VeriFactu) is the system Tax Agency uses to monitor that issued and accepted invoices are linked to an electronic record book that's reported in real time. In other words:

• The Tax Agency sees almost instantly what you invoice.
• Each invoice must be in an electronic record book.
• The software used must be certified to comply.

This applies to both your issued invoices and received invoices.

What type of invoice should you issue?

Depends on who asks:

Not every client asks for the same thing. That's why your software must emit multiple invoice types without switching systems.

Mistakes that can get you fined

1. Issuing paper invoices to a company that requires electronic ones. That's a problem for you and the client: it doesn't match.
2. Using software without VeriFactu certification. If the client needs it and you can't provide it, you lose the deal.
3. Missing electronic record books. Direct AEAT penalty.
4. Invoicing with fake or manipulated VAT. AEAT already detects anomalies in real time.

What software can you use?

You don't need to overhaul your system. What you need is **software that can:

• Issue invoices in multiple formats (PDF, email, electronic).
• Has VeriFactu certification (the program states it when installed).
• Integrates with your POS or ERP.
• Generates record books automatically.

Real options in the market

• Holded: good base for SMEs, already preparing VeriFactu.
• Sage: with e-invoicing module developed.
• A3 Software: includes VeriFactu in versions above 2025.
• Debitoor / Quipu: more aimed at freelancers and professionals.
• Custom solutions with tailored integration (like those we build at AdimenAi).

How not to break your supply chain

The worst consequence of not being ready isn't the fine: it's that a large client stops ordering from you. Real-time verification forces supply chains to monitor suppliers.

Concrete actions:

1. Ask your top 3 clients: what invoice format do you demand today?
2. Pass that info to your accountant or current software.
3. Request an e-invoicing demo before changing anything.
4. Keep normal invoicing (PDF, email) for clients that don't require it.

Not everyone upgrades at once. E-invoicing will roll out progressively, like VAT did. Adapt now and avoid surprises.

And if I'm a freelancer? Do I need to change anything?

Not yet, officially. But:

• If you work with large companies, many already demand e-invoicing.
• Some autonomous communities (Andalusia, Madrid) are already testing.
• The digital economy bill circulating in 2026 includes freelancers, though not yet law.

Best advice: talk to your accountant. Many are already updating systems just in case.

Frequently asked questions (FAQ)

When is e-invoicing mandatory in Spain? For large companies (>€20M turnover) since 2025. Phased for medium SMEs by 2026–2027. For small SMEs, no date yet, but the path is set.

And for freelancers? Not mandatory yet. But if you work with large companies, many already demand it.

What if I don't change my software? If not required by law, nothing happens immediately. But you lose clients who do need e-invoicing.

Can I invoice by email to a large company? Yes, if the client accepts. What you cannot do is invoice on paper if the client requires electronic. That's a broken relationship.

What happens if I don't adapt? Nothing immediately if you're not mandated. But you'll lose clients who do require e-invoicing.

Is it expensive to adapt? Depends on software. From €30/month (basic tools) to €150–250/month (enterprise VeriFactu solutions).

Does VeriFactu affect freelancers? Not yet. Current regulations focus on large companies and supply chains.

Can AI issue invoices? AI doesn't issue invoices. But it can help validate data, read supplier invoice PDFs, and classify them.

In summary

• You're not required today if you're a small SME or freelancer.
• You should be ready if your clients demand it.
• Ask your clients what format they need.
• Don't overhaul everything: use software that supports multiple formats.
• Talk to your accountant. They're already adapting.

At AdimenAi (Elgoibar, Gipuzkoa) we help SMEs connect their invoicing or POS software with their ERP, website, or management system. If you want to check whether your system is ready for 2026, the assessment is free.