Verifactu and e-invoicing in Spain: what changes and how to prepare

Over the next two years, invoicing in Spain will change completely. Two different obligations are coming that are often confused: Verifactu, which affects the software you invoice with, and mandatory B2B e-invoicing, which affects the format and exchange of those invoices. This article explains what each one is, who it applies to, the official dates and how to prepare calmly.

Verifactu: what it is and when it becomes mandatory

Verifactu comes from the regulation on invoicing software requirements (Royal Decree 1007/2023). Its goal is to make invoices impossible to alter once issued: invoicing software must create a chained record of every invoice, with a digital fingerprint and a QR code, and can send it automatically to the Spanish Tax Agency (AEAT).

After the latest postponement, approved by Royal Decree-law 15/2025, the dates are:

• 1 January 2027: corporate income tax payers.
• 1 July 2027: all other obligated taxpayers, including self-employed professionals.

Companies already in the Immediate Supply of Information system (SII) are exempt from Verifactu, because they already report their invoices to the AEAT almost in real time.

B2B e-invoicing: the official timeline is set

Mandatory e-invoicing between businesses comes from the Spanish “Crea y Crece” law and was developed by Royal Decree 238/2026. On 6 October 2026, Order HAC/1028/2026, which regulates the AEAT public e-invoicing solution, came into force and started the countdown:

• 6 October 2027: businesses and professionals with turnover above €8 million.
• 6 October 2028: all other businesses and professionals.
• 6 October 2029: individuals and entities under the income attribution regime must also report invoice status and payment.

From those dates, invoices must be issued and received in a structured format (UBL, CII, EDIFACT or Facturae), exchanged through interoperable platforms or the public solution, and their acceptance, rejection and payment must be reported.

Verifactu and e-invoicing are not the same

• Verifactu controls how your software records invoices: integrity, traceability and immutability.
• E-invoicing controls the format in which the invoice is sent and what status and payment information is reported.
• They have different timelines, but it pays to prepare for both at once so you only change your processes once.

How to prepare, step by step

1. Review your invoicing software. Ask your provider whether it will comply with Verifactu and which e-invoice formats it will support.
2. Map how you invoice today. ERP, Excel, Word templates, several companies… The more channels you have, the more important it is to unify them.
3. Clean up your master data. Correct tax IDs, addresses and payment terms prevent rejections.
4. Think about the invoices you receive too. Structured incoming invoices are an opportunity to post them automatically.
5. Do not wait until the last quarter. Software vendors and advisers will be in high demand near the deadlines.

What can be automated

The new rules require structured invoice data, and that makes automation easier. For example, a robot can export the issued-invoice ledger from your ERP, convert it into the required format and send it to a certified platform; or receive supplier invoices and propose the journal entry without anyone typing them in. That is what we do in our tax automation and AI accounting automation services.

Sources: Royal Decree 1007/2023, Royal Decree-law 15/2025, Royal Decree 238/2026 and Order HAC/1028/2026 (Spanish Official Gazette, BOE). This article is for information only and does not replace advice from your tax adviser.