Verifactu vs Electronic Invoicing: What Spanish Businesses Need to Know

Digitalisation is transforming how businesses operate in Spain, and invoicing is no exception. As regulatory changes take hold, two key pillars have emerged: Verifactu and Electronic Invoicing. Although often confused, these systems serve different purposes and requirements.

In this article, we’ll explore Verifactu vs Electronic Invoicing, breaking down what each regulation means, who it applies to, and how your business can stay compliant.

Understanding Verifactu: Enhancing Tax Transparency

Verifactu is not an invoicing method—it is a regulatory framework that sets technical and functional requirements for invoicing software. It was introduced through Royal Decree 1007/2023 and Order HAC/1177/2024, with a clear goal: to combat tax fraud and ensure transparency.

What Is the Main Objective of Verifactu?

The primary purpose of Verifactu is to ensure the integrity, inalterability, traceability, and legibility of billing records. Accordingly, all invoices issued through Verifactu-compliant software must leave a digital footprint, preventing any possibility of:

Modifying or deleting issued invoices
Creating hidden or undeclared sales (“slush funds”)
Evading tax obligations

Who Must Use Verifactu?

Verifactu applies to all business owners and self-employed professionals in Spain, regardless of whether they sell to individuals or other businesses.

When Does Verifactu Take Effect?

The implementation timeline is as follows:

January 1, 2026 – Mandatory for companies
July 2026 – Mandatory for self-employed professionals

From these dates onward, billing data will be automatically submitted to the Spanish Tax Agency (AEAT).

What Is B2B Electronic Invoicing?

Electronic Invoicing (e-Invoicing) under the Create and Grow Law (Law 18/2022) is designed to digitally transform commercial transactions between businesses and freelancers. However, it is often mistaken for Verifactu, but its scope and objectives differ significantly.

Key Goals of Electronic Invoicing

The B2B e-Invoicing regulation aims to:

Digitalise business relationships between companies and professionals
Reduce operational costs (paper, printing, postage)
Improve efficiency and transparency
Combat late payments by making it easier to track and enforce payment deadlines

Who Will Be Affected?

This regulation focuses on business-to-business (B2B) transactions. It does not currently apply to transactions involving consumers.

Is Electronic Invoicing Already Mandatory?

As of now, the effective date for electronic invoicing has not been confirmed. Unlike Verifactu, electronic invoices do not require automatic reporting to the Tax Agency.

Verifactu vs Electronic Invoicing: Key Differences at a Glance

Feature	Verifactu	Electronic Invoicing
Legal Basis	Royal Decree 1007/2023 & Order HAC/1177/2024	Create and Grow Law (Law 18/2022)
Purpose	Tax control and fraud prevention	Digitalising B2B transactions and reducing late payments
Applies To	All businesses and self-employed	B2B operations only
Automatic Submission to Tax Agency	Yes	No
Effective Date	Companies: Jan 2026 Self-employed: July 2026	Not yet announced

Conclusion: Two Regulations, One Digital Future

While Verifactu and Electronic Invoicing share the goal of modernising Spanish business operations, they serve different roles. Understanding the differences between Verifactu vs Electronic Invoicing is crucial for:

Staying compliant with legal obligations
Preparing for upcoming changes
Leveraging digital tools for business efficiency

Whether you’re a small business owner or a large enterprise, now is the time to review your invoicing systems and ensure you’re ready for Spain’s digital transformation.

Contact Us

If you have any questions or need specific advice, please, do not hesitate to contact us.

Laura Miralles Server and Maria Diego Leyda
Impley – Legal, Accounting & Tax Advice
Telf.: +34 965 854 423
Email: info@impley.com
Web: https://www.impley.com