FacturaFácil

A PDF is not the business e-invoice

Crea y Crece and Royal Decree 238/2026 regulate a structured e-invoice between businesses. A PDF is not that format. The clocks do not start until the order on the public solution is in the BOE. On 26 September 2026 it was not published. VeriFactu is a different duty, summed up in VeriFactu for autónomos.

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Structured format and VeriFactu

The invoice under Royal Decree 238/2026 travels in a format a machine can read, not as an attached PDF. Until the ministerial order on the public solution is published, those clocks stay stopped. VeriFactu, from the invoicing system, is a different duty: autónomos before 1 July 2027, and companies that file corporate tax before 1 January 2027. Meeting one does not replace the other.

  • A PDF is not the structured invoice between businesses.
  • On 26 September 2026 the order was not in the BOE.
  • VeriFactu: autónomos before 1 July 2027; companies that file corporate tax before 1 January 2027.

The PDF and the record

Factura Fácil generates the invoice PDF and, if you connect the certificate, can send the VeriFactu record. That PDF is not the structured file of Royal Decree 238/2026. Sending the record does not file modelo 303.

Common questions

If I send the PDF, have I met Crea y Crece?

No. That invoice between businesses is structured. A PDF is not the format. On 26 September 2026 the order that starts the clocks was not in the BOE.

Are VeriFactu and the e-invoice the same?

No. VeriFactu is the invoicing-system record, with a deadline for autónomos before 1 July 2027 and for companies that file corporate tax before 1 January 2027.

VeriFactu for autónomos: deadlines, QR codes, and what changes Invoicing software for autónomos What the billing record is

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.