What is it?

With the entry into force of the Create and Grow Law, all companies and freelancers will have to issue and receive electronic invoices in their business relations.

What is the Electronic Invoice? The electronic invoice is the document in digital format that companies exchange and which certifies the delivery of goods or provision of services. Its main purpose is to improve the performance of the administrative processes of organizations. The issuance of the electronic invoice and its retention by a third party are regulated in articles 5 and 19, respectively, of the Regulation on invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

How should it be?

To be valid and legal, the Electronic Invoice must comply with the following requirements:


An Electronic Invoice can have different formats and structures, although the most common are the standard formats EDI, PDF, XML-FACTURAE and UBL.

Creation and delivery

To issue invoices in electronic format, companies must have a mechanism for their creation and a system for transmission to recipients. There is also the option of an electronic invoicing service provider, such as eDiversa Group, which will help you throughout this digital transformation process.


Invoices should be digitally signed with the mechanisms established by current legislation.