Legal changes affecting your documents in Spain in 2026

2026 is going to be a year full of changes in Spain for some of the most important documents companies handle.

Let’s look at the changes your company should be ready for this year.

The anti-fraud system (better known as Verifactu)

Although the obligation to comply with Verifactu has been put back to 2027, this year you should already be preparing for it in several ways:

• Reviewing your internal procedures for issuing and storing invoices, making sure everything is properly recorded and in line with what the regulation requires.
• Replacing software that does not meet the new requirements on tamper-proofing and traceability of documentation.
• Making sure there are no discrepancies between what the company invoices, what it records in its accounts and what it stores — and that, where there are, the reasons can be demonstrated somehow.

Adapting in 2026 will not be getting ahead of the game, it will be reducing risk before Verifactu is fully in force.

B2B electronic invoicing (the Crea y Crece Act)

Although it can be confused with Verifactu, the Crea y Crece Act concerns the format and the exchange channel for invoices between companies, not how they are generated and recorded.

This law establishes that transactions between companies and professionals must be carried out by electronic invoice, which means changes that are not only technological but also organisational. In 2026 you should start preparing in several ways:

• Reviewing how you currently issue and receive invoices and identifying manual processes.
• Adapting your systems to generate invoices in electronic format, making sure they can be exchanged in compliance with the law.
• Working out how you are going to track invoice status, including acceptance, rejection or payment, once the regulation requires it.

The digital Transport Control Document (DCT)

Under the new Sustainable Mobility Act, the transport control document will have to be managed and kept in digital format from October 2026.

This change directly affects:

• Transport companies.
• Logistics operators.
• Companies that subcontract transport.

More digital oversight from the administration

Public administrations in Spain are continuing to digitise procedures, inspections and checks.

This obliges Spanish companies to adapt to new ways of working that require having all their documents not just digitised, but well organised and quick to find.

Conclusion: 2026 is the year to get ready

It is not that a single major law is going to change everything this year, but rather that the operating context keeps moving towards digitisation, and companies should be adapting to it.

2026 should be the year you take the opportunity to review your document processes, work out what is and isn’t working, and streamline and digitise them with the right tools.

R2 Docuo is a document management system that can help you organise all your information, have full traceability of your documents and increase your team’s productivity.