The Spanish verb 'facturar' (to invoice) comes from the Latin word 'factura' meaning 'making' or 'formation', which itself derives from the Latin verb 'facere' meaning 'to make' or 'to do'. The Spanish verb was formed by adding the common verb suffix '-ar' to 'factura'. The semantic evolution from 'making' to 'invoicing' reflects how an invoice is essentially a document that 'makes' or 'creates' a record of a transaction.

Several common Spanish words share this Latin root 'facere': 'hacer' (to do/make) is a direct descendant of 'facere', while 'fácil' (easy) comes from Latin 'facilis' meaning 'doable'. The noun 'factura' (invoice) is directly related to the verb 'facturar'. Other related words include 'hecho' (fact, deed) and 'fecha' (date), both ultimately from the idea of 'something made or done'.

Many English words share the Latin root 'facere': 'fact' (something done or made true), 'factory' (a place where things are made), 'manufacture' (literally 'to make by hand'), and 'facility' (originally meaning 'easiness to do'). The English word 'feature' also comes from 'factura', originally referring to the 'making' or 'formation' of something, later evolving to mean a distinctive characteristic.