At the beginning of October, the countdown of mandatory electronic invoicing among companies and professionals was activated, the implementation of which will take place between 2027 and 2028, and it was announced that the Verifactu application calendar will coincide in 2028. Well, according to the latest edition of the Wolters Kluwer Tax & Accounting Spain Consulting Barometer, 61% of Spanish companies are not prepared to face the changes that will occur in billing processes in the coming years, derived from the Create and Grow Law and the Anti-Fraud Law.
“The new billing regulations represent an opportunity for companies to review and modernize the way they manage their businesses. Beyond regulatory compliance, the digitalization of billing allows for gains in efficiency, traceability and analysis capacity. The key is to approach this transformation with planning and turn a regulatory obligation into a competitive advantage,” says Sergio Liscia, Vice President & General Manager of Wolters Kluwer Tax & Accounting Europe South Region.
After knowing the regulations, the biggest challenge is implementing them
The fifth edition of the Consulting Barometer confirms that the biggest challenge in the sector is no longer knowing the regulations but rather implementing them. Knowledge of Verifactu and electronic billing by advisors reaches 85%, the highest level in the historical series, two points above 2025 (83%) and eleven points above 2024 (74%). However, preparation by the business community is very different: 61% of advisors consider that the majority of companies are not yet prepared to face these changes and 31% point out that only larger companies are in a position to face them.
This lack of preparation is due, according to 67% of the advisors, to the low level of digitalization of the organizations; According to the report, only 10% of its clients have a high level of digital maturity. Resistance to change is the second factor that slows down companies’ adaptation to new billing processes, according to 58% of advisors.
Almost all organizations register an increase in their workload due to constant regulatory changes
Practically 3 out of 4 advisors (73%) consider that billing regulations will have a positive effect on the business community. Specifically, 38% believe that they will promote the digitalization of companies and 34% indicate that they will contribute to improving billing processes.
However, 31% of consultancies identify adaptation to these billing regulations as one of the firm’s main challenges. Almost all of them register an increase in their workload due to constant regulatory changes, and 77.6% resort to the use of software to manage this legislative impact.
