The Create and Grow Law in 2025 continues to be a fundamental pillar of the digital transformation of the business fabric. As you know, the regulation promotes the creation and expansion of companies, specifically, with the mandatory nature of e-invoicing in relations between companies and freelancers. Although we have already discussed it in other articles, here we focus on the latest developments and news.
What is the Create and Grow Law and what are its objectives?
As a brief introduction to refresh concepts, Law 18/2022, of September 28,, called Create and Grow Law, aims to:
- Facilitate company creation by simplifying procedures.
- Promote business growth through digitalization.
- Promote e-invoicing to provide efficiency and transparency in commercial transactions.
- Reduce late payments in transactions between companies.
The law, within the Recovery, Transformation, and Resilience Plan funded by the European funds Next Generation, seeks to modernize the Spanish business fabric.
And why does the Create and Grow Law advocate for digitalization?
The fact is that the Create and Grow Law has placed special emphasis on digital transformation as a means to:
- Reduce administrative costs derived from paper and manual processes.
- Avoid human errors in the issuance and invoice accounting.
- Promote tax compliance with the structured recording of operations.
- Expedite payments between companies to combat late payments and tax fraud.
Now, finance departments face a strategic opportunity to automate repetitive processes, free up resources, and dedicate more time to data analysis for informed decision-making.
Updates on the Create and Grow Law in 2025
The main update of this law in 2025 is the mandatory e-invoicing in commercial relations between companies and freelancers (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 self-employed individuals.
- 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?
Perhaps this is the most important point of the ‘Crea y Crece’ Law for 2025. The entry into force of mandatory electronic invoicing will depend on each company’s annual turnover.
Specifically, the Royal Decree 254/2025, of April 1st, published in the Official State Gazette (BOE) on April 2nd, 2025, details the deadlines:
- Companies with an annual turnover exceeding 8 million euros: effective from April 3rd, 2026.
- Companies and self-employed individuals with an annual turnover equal to or less than 8 million euros: effective from April 3rd, 2027.
These provisions apply throughout Spanish territory. Furthermore, they are recent modifications that also affect the Verifactu system.
Likewise, some sectors are more exposed to electronic invoicing control:
- Industrial and logistics companies with hundreds of suppliers and customers.
- Consulting firms and professional offices with numerous self-employed individuals and SMEs.
- Technology companies that work with digital management software.
- Firms in the health, pharmaceutical, and distribution sectors that operate with tight margins and need to control cash flow precisely.
For all of them, electronic invoicing will represent significant savings in the medium term. However, the initial transition can be complex without the right solution.
What should an electronic invoice be like according to the ‘Crea y Crece’ Law in 2025?
So now, e-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.
- Invoice status information (received, accepted/rejected, accounted for, and paid).
In this regard, non-compliance with the ‘Crea y Crece’ Law starting in 2025 may lead to:
- Warnings.
- Penalties of up to €10,000 for those who do not offer the possibility to receive e-invoices or do not provide former clients access to invoices.
Differences between the ‘Crea y Crece’ Law and the Anti-Fraud Law
At the same time, a distinction must be made between the ‘Crea y Crece’ Law and the Anti-Fraud Law. Although both modernize and digitize the business environment, they have distinct approaches:
Aid to adapt to e-invoicing
To facilitate the transition, the Government launched the Kit Digital, which remains active in 2025 and offers:
- Subsidies of up to €3,000 for self-employed individuals and small businesses.
- Subsidies of up to €29,000 for medium-sized businesses with 50 to 250 employees .
These aid packages are designed for the adoption of digital solutions. However, the call for applications is open until October 31, 2025 or until available funds are exhausted.
How does easyap help comply with the ‘Crea y Crece’ Law in 2025?
At easyap, we understand the challenges businesses face in the transition to mandatory electronic invoicing. Therefore, we offer solutions that, among other advantages:
- Comply with the requirements of the ‘Crea y Crece’ Law. We guarantee the issuance and reception of electronic invoices in structured formats and with essential information.
- Facilitate interoperability with other platforms, ensuring seamless communication with clients and suppliers.
- Automate the invoicing process, minimizing errors and improving operational efficiency.
- Offer support and advice for implementation and adaptation to the law and its updates.
- Are compatible with the Digital Kit grants, allowing you to take advantage of subsidies for digitalization.
- They integrate with ERP and CRM such as SAP, Microsoft Dynamics, Sage, A3, and other common management systems.
- Automatically validate invoices (data, taxes, duplicates, and internal approval policies).
- Are cloud-based, providing access from anywhere, with advanced cybersecurity and redundancy measures.
With easyap, your company will be ready to comply with the ‘Crea y Crece’ Law in 2025. This regulation is a milestone in the digitalization of the Spanish business fabric, establishing online invoicing as a tool to gain efficiency, transparency, and competitiveness.
This legal obligation is, at the same time, an opportunity to modernize and optimize internal processes. With solutions like easyap’s, you face the change with confidence and fully leverage the advantages of digital transformation. Contact us and we’ll tell you more.
Frequently Asked Questions
Can I continue using PDF as an 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 as a representation of the invoice, although it will not have legal validity.
Does the law also affect self-employed individuals?
Yes. Both SMEs and self-employed individuals are obliged to adopt e-invoicing in their dealings with other companies or self-employed individuals.
Does electronic invoicing replace accounting books?
No, but it can facilitate their preparation and submission since the data is already digitized and organized.
Can I continue using my current software?
It depends. If your software complies with the technical and legal requirements, yes. Otherwise, you will need to adapt or replace it.
