Managing a psychology practice goes far beyond the time we spend in session with our patients. It involves administrative responsibility that can often be tedious. However, the legal landscape in Spain is changing: administrative digitization is no longer an option, but an imminent legal requirement.
You’ve probably heard about the Create and Grow Law (Ley Crea y Crece). But how does this really affect your day-to-day as a self-employed psychologist or practice owner? Here we explain what you need to know so that paperwork doesn’t keep you up at night.
1. What Is Electronic Invoicing Really? (It’s Not Just a PDF)
There’s a common misconception: thinking that sending an invoice by email in PDF format is already “electronic invoicing.” That’s not the case.
PDF ≠ Electronic Invoice
The regulations now require a structured data file (XML format). It’s a document designed so that company computer systems and the Tax Agency can “read” each other automatically.
This ensures that the invoice cannot be tampered with and that its journey is completely transparent.
2. Who Do You Need to Issue These Invoices To?
This is where many professionals feel relieved:
To Your Patients (Individuals)
For now, you can continue delivering your invoices as always (on paper or PDF). The law focuses on business-to-business relationships.
To Companies, Insurance, or Clinics (B2B)
If you collaborate with a medical center, provide consultations for an insurance company, or deliver training to a business, here it will be mandatory to use the structured electronic format.
3. Key Aspects for Health Psychologists
Our profession has tax particularities that the software you choose must know how to handle:
VAT Exemption
As you know, clinical psychology is exempt from VAT by law. Your invoicing system must correctly reflect the article of the law that justifies this exemption automatically.
Income Tax Withholdings
If you invoice a legal entity (such as a clinic), the invoice must include the 7% or 15% income tax withholding. The new electronic system must break this down with pinpoint precision.
4. 5 Benefits of Making the Digital Leap Today
Although it may seem like an imposition, this change brings advantages that will improve the health of your business:
- Payments Without Delays: With everything automated, human errors that usually delay payments from large insurance companies or collaborating clinics are reduced.
- Goodbye to Physical Filing: Forget about accumulating folders and receipts. Everything is secured in the cloud, with total traceability that protects you in case of any audit.
- One-Click Management: Preparing quarterly reports will stop being a nightmare. Your management software can export data directly to your accountant, saving you hours of spreadsheet work.
- Legal Security: By complying with systems like Verifactu, you guarantee that your records are unalterable, giving you absolute peace of mind with tax authorities.
- Brand Image: Showing that your practice is at the technological forefront conveys an image of rigor, seriousness, and professionalism to your business partners.
5. When Does It Become Mandatory?
- Now: Adaptation and preparation period
- +2 years: Mandatory for self-employed individuals billing less than 8M€/year (after regulation approval)
The timeline depends on your billing volume. For the vast majority of self-employed psychologists (who bill less than 8 million euros per year), there will be a two-year period to adapt once the final regulation is approved.
Get Ahead
However, waiting until the last minute is usually synonymous with stress and errors. Getting ahead will allow you to adapt without rushing and take advantage of the benefits from day one.
Quick Questions (FAQ)
- Do I need a digital signature? Yes, to validate the authenticity of your electronic invoices, you’ll need your digital certificate integrated into your software.
- Does it affect my private sessions? Not directly in format (you can continue with PDF for regular patients), but your management software must be adapted to the general Tax Agency regulations.
- What about the QR code? New invoices will include a QR code that allows instant verification of their validity, something your software will generate automatically.
Puntos clave para recordar
- Electronic invoicing is a structured XML file, not a simple PDF.
- For individual patients you can continue with traditional invoices (for now).
- For companies, insurance, and clinics (B2B) the electronic format will be mandatory.
- Getting ahead of the change will save you stress, errors, and time.