The Spanish word 'factura' (meaning 'invoice' or 'bill') comes from the Latin word 'factura' meaning 'making' or 'formation'. This Latin word was formed by combining the supine form 'factum' ('something done') of the verb 'facere' ('to make' or 'to do') with the suffix '-ura' (indicating 'result of action'). The meaning evolved from the general sense of 'making' to specifically refer to a document that shows what was made or done - in other words, a bill or invoice listing what goods or services were provided.

Several common Spanish words share the same Latin root 'facere': 'hacer' (to do/make), 'hecho' (fact, deed), 'fácil' (easy, literally 'able to be done'), and 'fecha' (date, from the phrase 'fecha en que fue hecho' - 'date on which it was made'). The word 'manufactura' (manufacture) is also related, literally meaning 'made by hand' in its original Latin form.

Many English words are related to 'factura' through the Latin root 'facere': 'fact' (something done or made), 'factory' (a place where things are made), 'manufacture' (to make by hand), 'facility' (something made to serve a purpose), and 'facile' (easy to do). The word 'feature' is also related, originally meaning 'something made or formed'. Even the word 'perfect' comes from this root, meaning 'completely made' or 'finished'.