{"id":256655,"date":"2023-07-27T16:41:59","date_gmt":"2023-07-27T14:41:59","guid":{"rendered":"https:\/\/www.easyap.com\/?p=251365"},"modified":"2026-08-17T15:05:43","modified_gmt":"2026-08-17T13:05:43","slug":"preguntas-y-respuestas-sobre-el-webinar-de-la-ley-crea-y-crece","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/preguntas-y-respuestas-sobre-el-webinar-de-la-ley-crea-y-crece\/","title":{"rendered":"Questions and answers about the ‘Crea y Crece’ Law webinar"},"content":{"rendered":"

After the <\/span>webinar<\/b><\/a> that we held at easyap about<\/span> the Crea y Crece Law<\/b><\/a> and electronic invoicing<\/b>, very interesting questions arose regarding the current status of the regulation. During the talk, attendees raised numerous questions that we tried to answer live. Below, we provide detailed answers to all those doubts that were discussed throughout the talk.<\/span> <\/span><\/p>\n

To what extent is it mandatory to send an invoice to the Tax Agency?<\/span> <\/span><\/h2>\n

The mandatory percentage for sending an invoice to the Tax Agency is <\/span>100%.<\/b> You must do it at the same time you issue the invoice, provided it is between Spanish companies.<\/span> <\/span><\/p>\n

Is it mandatory for all types of invoices (rectifying, credit notes, and others)?<\/span> <\/span><\/h2>\n

Yes.<\/b>The Crea y Crece Law makes no distinction between rectifying, simplified invoices… Every time you issue an invoice, you must send it to the Tax Agency.<\/span> <\/span><\/p>\n

If there is more complex information, is it necessary to send two invoices to two different recipients (clients and the Tax Agency)?<\/span> <\/span><\/h2>\n

No.<\/b>In reality, they are two invoices, but it is the same one with identical numbering, albeit with different content.<\/span> <\/span><\/p>\n

The content of the invoice you send to the Tax Agency is the basic invoice content. That is, the Tax Agency will require<\/span> the mandatory data for invoicing<\/b><\/a>. They will not ask for line-item details.<\/span> <\/span><\/p>\n

According to the regulation, the invoicing company, the intermediary, or the platform must have the capacity to adapt the invoice with the information agreed upon with the client before it is signed. Therefore, <\/span>two invoicing events can occur<\/b>:<\/span><\/p>\n

    \n
  1. 1<\/span>. <\/span> You issue the invoice for the client, adapted according to what was agreed with them, and which, at the same time, includes the mandatory data required by the Agency. In this case, that single invoice is valid for both the client and the Tax Agency.<\/span><\/li>\n
  2. You issue an invoice with additional information because the client wants it and specifies it (e.g., a fleet number or a flight number). Since the Tax Agency does not need this information, it will not accept it. Therefore, a second invoice will have to be created with the<\/span> minimum and mandatory information required by the Tax Agency.<\/b><\/a><\/li>\n<\/ol>\n

    What about PDF or paper invoices? Can the simple invoice be sent to the Tax Agency and a PDF or paper invoice be sent to the client?<\/span> <\/span><\/h2>\n

    According to the rule, <\/span>yes, but this has a drawback.<\/b>When issuing the electronic invoice to the Tax Agency, you will have to process it manually. In that case, you run the risk of <\/span>generating a difference between the paper invoice and the electronic invoice <\/b>that could raise all alarms.<\/span> <\/span><\/p>\n

    For example, if you issue an invoice to the Tax Agency for an amount of 10,000 euros and you manually make a mistake and deduct 100,000 euros, it would be very dangerous. The Tax Agency will have reliable content, and we will have erroneous content due to human processing.<\/span> <\/span><\/p>\n

    In short, <\/span>paper or PDF invoices are indeed a possible channel<\/b> according to the rule, but not highly recommended due to the differences they can generate.<\/span> <\/span><\/p>\n

    What is the relationship between the ‘Crea y Crece’ Law and the Immediate Supply of Information (SII)? Do they replace each other?<\/span> <\/span><\/h2>\n

    They will run in parallel<\/b>, according to the Tax Agency. The ‘Crea y Crece’ Law is a project supported by the Ministry of Economy which, lacking the technical capacity to undertake such a project, has requested assistance from the Tax Agency, which has set its conditions.<\/span> <\/span><\/p>\n

    In this regard, the Tax Agency points out that currently, the electronic invoice does not provide all the information that the<\/span> Immediate Supply of Information (SII) does.<\/b><\/a> With accounting ledgers, it would only cover the issued invoices for Spanish taxpayers, but not for foreign ones. Consequently, the ‘Crea y Crece’ Law is merely a subset of the information reported in the SII, and therefore,<\/span>it does not aim to change or eliminate it.<\/b> <\/span><\/p>\n

    The Tax Agency will have invoices in the SII, but also on its electronic portal. This provides them with a source for cross-referencing information. It is at this point <\/span>where it becomes vitally important to work with a service provider capable of simultaneously sending invoices<\/b>to clients, to the Tax Agency, and to the Tax Agency’s information system. If processes are disconnected and discrepancies arise, you will provide grounds for inspections or further analysis.<\/span> <\/span><\/p>\n

    Is the SII process comparable or similar to TicketBAI?<\/span> <\/span><\/h2>\n

    No, they are completely unrelated.<\/b> TicketBAI<\/b><\/a>is not an invoice submission process to the regional tax agencies. It is a process where you send data to the regional tax agencies, and they provide an authenticity seal so that the recipient knows the invoice is authentic.<\/span> <\/span><\/p>\n

    With this system, the regional tax agencies also have the invoices, but <\/span>the main objective is for them to have an authenticity seal and to confirm that they are valid invoices<\/b>. It’s like having a third party certify its authenticity and compliance with all tax obligations. However, <\/span>a provider will not be able to connect to the regional tax agencies to download the invoices<\/b>.<\/span> <\/span><\/p>\n

    It is still unknown how long they will store them. It is believed that it will not be the anticipated 4 years, though they will be stored for a reasonable period.<\/span> <\/span><\/p>\n

    In any case, <\/span>the Tax Agency has not established a protocol for authenticity or an acknowledgment of receipt for that invoice<\/b>. It simply requires a copy of the invoices (without a QR or identification code, as is the case with TicketBAI). Therefore, it is different.<\/span> <\/span><\/p>\n

    Is Facturae the same as Verifactu?<\/span> <\/span><\/h2>\n

    No<\/b>. <\/span>Verifactu<\/b><\/a>is another project from the Tax Agency and the Ministry of Economy, already 10 years in the making, and bears more resemblance to TicketBAI. It is designed for companies with an annual turnover of less than 6 million euros, requiring each company to request a QR code from the Tax Agency to verify the authenticity of every invoice issued.<\/span> <\/span><\/p>\n

    Verifactu is still in draft<\/b><\/a>, but the process will be as follows. For large companies, the regulation does not foresee providing any type of QR code or any acknowledgment of receipt for the submitted invoice.<\/span> <\/span><\/p>\n

    Do invoices to non-nationals and intra-community invoices also need to be reported to the Tax Agency?<\/span> <\/span><\/h2>\n

    According to the regulation, no.<\/b> Only if both companies are located in Spain. <\/b>Therefore, it makes sense for a service provider like easyap to mediate and dispatch invoices to all involved parties.<\/span> <\/span><\/p>\n

    There is already a European e-invoicing regulation for public administrations, but in two years we will have the European e-invoicing regulation between businesses. We have the network<\/span> PEPPOL<\/b><\/a> and in the future, the sending of invoices between European companies will have to follow these same continental channels and standards.<\/span> <\/span><\/p>\n

    Electronic invoicing service providers will need to meet very demanding requirements. This includes, among other things, knowing who to send invoices to, in what format, and how to report their statuses, including to third-party providers. In essence, while the architecture itself becomes more sophisticated and streamlined through electronic processing, the overall process of issuing and receiving invoices becomes more intricate.<\/span>That is why it is advisable to rely on a company like easyap.<\/b> <\/span><\/p>\n

    Is there a return communication to the Tax Agency? For example, if a client receives an invoice but rejects it; should this be notified?<\/span> <\/span><\/h2>\n

    It is not necessary to inform the Tax Agency that the invoice has been rejected, but its status changes must be reported.<\/b>However, how this will be done is yet to be defined. An invoice must report its status, so while a rejection as such does not need to be communicated, the implications of that rejection must be reported (a change in the credit note, in the amount, a corrective invoice…).<\/span> <\/span><\/p>\n

    What deadlines and invoice statuses must be reported?<\/span> <\/span><\/h2>\n

    The invoice statuses that must be reported according to<\/span> FACe<\/b><\/a> are:<\/span> <\/span><\/p>\n

    –<\/span>   <\/span> Acceptance or rejection<\/b> of the invoice.
    \n<\/span>–   <\/span> The <\/span>effective payment<\/b> in full.
    \n<\/span>–   <\/span> The <\/span>partial acceptance or rejection<\/b>.
    \n<\/span>–   <\/span> The <\/span>partial payment<\/b> of the invoice with amount and date.
    \n<\/span>–   <\/span> The <\/span>assignment<\/b> of the invoice to a third party for collection or payment.<\/span> <\/span><\/p>\n

    Regarding deadlines:<\/span> <\/span><\/p>\n

    –<\/span>   <\/span> The Royal Decree will come into effect <\/span>12 months after its publication in the<\/b> BOE.
    \n<\/span>–   <\/span> Companies that invoice <\/span>more than 8 million annually must be ready within 12 months<\/b> of the Royal Decree’s publication in the BOE.
    \n<\/span>–   <\/span> Companies that invoice <\/span>less than 8 million, must be ready within 24 months<\/b> of the Royal Decree’s publication in the BOE.
    \n<\/span>–   <\/span> During the <\/span>first 12 months from the entry into force<\/b> of the Royal Decree, companies obligated to issue electronic invoices must <\/span>accompany said invoices with a document in PDF format<\/b>.<\/span> <\/span><\/p>\n

    It is not yet known when the Royal Decree will be published in the BOE, but everything indicates it will be in 2023.<\/span> <\/span><\/p>\n

    Even so, you should optimize the process internally so that when the deadline arrives, you can send invoices in your preferred format (<\/span>UBL format<\/b>,<\/span><\/a> Facturae…). It is a continuous process, complementary to paper invoicing, but once the process begins, you will be able to do everything simultaneously.<\/span> <\/span><\/p>\n

    If my company is obligated to issue electronic invoices, do I also have to receive them in electronic format?<\/span> <\/span><\/h2>\n

    Those from your <\/span>suppliers that invoice more than 8 million euros, yes.<\/b>Those from other <\/span>suppliers that invoice less than 8 million, no, until 24<\/b> months<\/b>since the publication of the Royal Decree in the BOE. We will operate in a mixed scenario where electronic invoices are accepted, both from the Tax Agency and from suppliers who issue them in PDF.<\/span> <\/span><\/p>\n

    You can negotiate to be invoiced electronically only, but the ideal would be to offer the possibility to invoice in more formats, as not all companies will be prepared for online invoicing. For reception, the transition will not happen overnight, but rather <\/span>it will be progressive<\/b>. <\/span>The important thing is to have the process and tasks automated.<\/b> <\/span><\/p>\n

    What happens when simplified invoices are issued to individuals?<\/span> <\/span><\/h2>\n

    As an issuer, <\/span>they will have to be sent to the Tax Agency<\/b>. To individuals, who are outside the process, you will give them a ticket or send them the invoice by email.<\/span> <\/span><\/p>\n

    How do you know the format a recipient uses?<\/span> <\/span><\/h2>\n

    On the one hand, in the contract signed at the beginning, <\/span>the recipient usually specifies how and in what format they want to receive invoices<\/b>.<\/span> <\/span><\/p>\n

    On the other hand, it is necessary to know both the format and the address. The law stipulates that invoicing service providers like easyap will maintain addresses in a format legible to all. Each platform must define its mailboxes. In our case, we will have as many as our clients want, and there will not be a centralized directory. Ultimately, the issuer themselves will decide and know.<\/span> <\/span><\/p>\n

    Should invoices received from suppliers be available for 4 years?<\/span> <\/span><\/h2>\n

    Yes.<\/b>All invoices issued and received and their financial statements must be available to clients and suppliers for 4 years. However, there may be<\/span> updates to the ‘Crea y Crece’ Law<\/b><\/a> that modify this period.<\/span> <\/span><\/p>\n

    What is the deadline for sending invoices to the Tax Agency?<\/span> <\/span><\/h2>\n

    As soon as you issue the invoice.<\/b>As soon as it is issued to the client, it is communicated to the Tax Agency. It does not work the same as the SII, and you must communicate it electronically at the same moment of its issuance to the client.<\/span> <\/span><\/p>\n

    For this, does the system need to be connected to the ERP for immediate communication?<\/span> <\/span><\/h2>\n

    When issuing and signing an electronic invoice,<\/span>the valid date is the date of the signature.<\/b><\/p>\n

    If you still have questions, feel free to contact us. The digital transformation process for your company is within your reach!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    After the webinar that we held at easyap about the Crea y Crece Law and electronic invoicing, very interesting questions arose regarding the current status of the regulation. During the talk, attendees raised numerous questions that we tried to answer live. Below, we provide detailed answers to all those doubts that were discussed throughout the […]<\/p>\n","protected":false},"author":22,"featured_media":251366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[174,176,134,175],"class_list":["post-256655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-actualizaciones-en-la-ley-crea-y-crece","tag-facturacion-electronica-en-espana","tag-ley-crea-y-crece","tag-real-decreto-ley-crea-y-crece"],"yoast_head":"\nQuestions and answers about the 'Crea y Crece' Law webinar - easyap<\/title>\n<meta name=\"description\" content=\"We answer all questions and issues regarding the 'Crea y Crece' Law and the electronic invoicing regulations raised in the webinar.\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"robots\" 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