I don’t understand very well: the Crea y Crece Law is designed to mandate electronic invoices (leaving behind PDF, Excel, etc.) and will come into effect approximately in 2027, but VERI*FACTU comes into effect in 2026. Therefore, from 2026 onwards, would you still not have to create electronic invoices or keep records in a specific program?”

There are two distinct obligations that must be fulfilled at different times:

A. VERI*FACTU (2026):

• It affects the software you use to issue invoices.
• It will be mandatory for this system to:
• Generate electronic records.
  • Have digital signature.
  • Prevent alterations.
  • Maintain traceability.
• Yes, you will have to use an adapted program (Excel or Word won’t work). But you can continue delivering the invoice on paper or PDF to the client.

B. Mandatory electronic invoicing (Crea y Crece Law):

• It affects the invoice format and its transmission between companies/professionals (B2B).
• It is not yet technically regulated, but:
  • It will possibly start applying (for most companies) in 2027.

Summary:

• In 2026 you will need to have an adapted program (VERI*FACTU), even if you deliver invoices in PDF.
• The mandatory electronic invoicing requirement will come later.

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