The Create and Grow Act in 2025 remains a fundamental pillar of the digital transformation of the business fabric. As you know, the regulation encourages the creation and expansion of companies, specifically by making electronic invoicing in relations between companies and self-employed workers. Although we have already discussed this in other articles, here we will focus on the latest developments and news.
What is the Create and Grow Act and what are its objectives?
As a brief introduction to refresh your memory on the concepts involved, Law 18/2022, of September 28, called Create and Grow Law, aims to:
- Facilitating the creation of companies by simplifying procedures.
- Promoting business growth through digitalization.
- Promoting electronic invoicing to bring efficiency and transparency to commercial transactions.
- Reducing late payments in business-to-business transactions.
The law, within the Recovery, Transformation, and Resilience Plan financed by European Next Generation funds, seeks to modernize the Spanish business fabric.
And why is the Create and Grow Law committed to digitization?
The fact is that the Create and Grow Act has placed special emphasis on digital transformation as a means to:
- Reduce administrative costs associated with paper and manual processes.
- Avoiding human error in issuing and invoicing.
- Promoting tax compliance with structured transaction recording.
- Streamline payments between companies to combat late payments and tax fraud.
Now, finance departments are facing a strategic opportunity to automate repetitive processes, free up resources, and devote more time to data analysis in order to make informed decisions.
What's new in the Create and Grow Act in 2025
The main change introduced by this law in 2025 is the mandatory electronic invoicing in commercial relations between companies and self-employed individuals (B2B). Thus:
- All companies and self-employed individuals must issue and receive electronic invoices in their operations.
- A public platform will be established for the generation and archiving of electronic invoices, facilitating their adoption, especially for small businesses and the self-employed.
- Electronic invoicing solutions must guarantee free interoperability, allowing for seamless communication between the systems of issuing and receiving companies.
When does mandatory electronic invoicing come into effect?
This is perhaps the most important point of the Create and Grow Act for 2025. The entry into force of mandatory electronic invoicing will depend on each company's annual turnover.
Specifically, Royal Decree 254/2025, of April 1, published in the Official State Gazette (BOE) on April 2, 2025, details the deadlines:
- Companies with annual revenues exceeding €8 million: from April 3, 2026.
- Companies and self-employed individuals with annual turnover equal to or less than €8 million: from April 3, 2027.
These provisions apply throughout Spanish territory. In turn, there have been recent changes that also affect the Verifactu system. Verifactu.
Likewise, some sectors are more exposed to electronic invoice control:
- Industrial and logistics companies with hundreds of suppliers and customers.
- Consulting firms and professional offices with numerous freelancers and SMEs.
- Technology companies that work with digital management software.
- Companies in the healthcare, pharmaceutical, and distribution sectors that operate on tight margins and need to control cash flow with precision.
For all of them, electronic invoicing will mean significant savings in the medium term. However, the initial transition can be complex without the right solution.
What should an electronic invoice look like according to the Create and Grow Act in 2025?
So now, electronic invoices must comply with the following:
- Structured format for automatic processing (Facturae, UBL or EDIFACT).
- Interoperability to ensure interconnection with other platforms and the exchange of invoices between different systems.
- Information about the status of the invoice (received, accepted/rejected, posted, and paid).
In this regard, failure to comply with the Create and Grow Act from 2025 onwards may result in:
- Warnings.
- Penalties of up to €10,000 for those who do not offer the option of receiving electronic invoices or do not give former customers access to invoices.
Differences between the Create and Grow Act and the Anti-Fraud Act
At the same time, it is important to differentiate between the Create and Grow Act and the Anti-Fraud Act. Although both modernize and digitize the business environment, they have different approaches:
| Appearance | Create and Grow Law | Anti-Fraud Act |
| Objective | Promoting the creation and growth of digital companies | Preventing and combating tax fraud |
| Electronic invoicing | Mandatory in B2B relationships | Not mandatory, but regulates billing systems |
| Scope of application | Companies and freelancers in B2B operations | All companies and freelancers with billing systems |
| Technical requirements | Interoperability and invoice statuses | Software certification and invoice traceability |
| Penalties | Up to €10,000 for non-compliance | Up to €50,000 for companies and €150,000 for software developers |
Help with adapting to electronic invoicing
To facilitate the transition, the government launched the Digital Kit, which is still active in 2025 and offers:
- Grants of up to €3,000 for freelancers and small businesses.
- Grants of up to €29,000 for medium-sized companies with 50 to 250 employees.
This aid is intended for the adoption of digital solutions. However, the call for applications is open until October 31, 2025 or until the available funds are exhausted.
How does easyap help you comply with the Create and Grow Act in 2025?
At easyap, we understand the challenges companies face in the transition to mandatory electronic invoicing. That's why we offer solutions that, among other advantages:
- They meet the requirements of the Crea y Crece Law. We guarantee issuance and receipt of electronic invoices in structured formats and with essential information.
- They facilitate interoperability with other platforms, ensuring smooth communication with customers and suppliers.
- They automate the billing process, minimizing errors and improving operational efficiency.
- They offer support and advice for implementation and adaptation to the law and its updates.
- They are compatible with Digital Kit subsidies, allowing you to take advantage of subsidies for digitization.
- They integrated with ERP and CRM such as SAP, Microsoft Dynamics, Sage, A3, and other common management systems.
- They automatically validate invoices (data, taxes, duplicates, and internal approval policies).
- They are in the cloud, so they can be accessed from anywhere, with advanced cybersecurity measures and redundancy.
With easyap, your company will be ready to comply with the Crea y Crece Law in 2025. This regulation is a milestone in the digitization of the Spanish business fabric, as it establishes online invoicing as a tool for gaining efficiency, transparency, and competitiveness.
This legal obligation is also an opportunity to modernize and optimize internal processes. With solutions such as those offered by easyap, you can face change with confidence and take full advantage of the benefits of digital transformation. Contact us and we will tell you more.
Frequently asked questions
Can I continue to use PDF as my invoice format?
No, PDF is not considered a structured format. Invoices must be in an interoperable format, such as Facturae, to comply with the law. However, it can be sent on behalf of the invoice, although it will not be legally valid.
Does the law also affect self-employed workers?
Yes. Both SMEs and self-employed workers are required to adopt electronic invoicing in their dealings with other companies or self-employed workers.
Does electronic invoicing replace accounting books?
No, but it can facilitate their preparation and presentation, as the data is already digitized and organized.
Can I continue using my current software?
It depends. If your software meets the technical and legal requirements, yes. Otherwise, you will need to adapt or replace it.
