Between VERI*FACTU and mandatory e-invoicing, many businesses and self-employed professionals feel like technology obligations keep piling up without being entirely clear on what each one means, which deadline applies to them, and what to do before it arrives. These are two separate requirements, each with its own rules and timeline, but they share the same goal: giving the tax authority full traceability over business invoicing. The important thing to keep in mind: this isn’t just another box to tick — it’s a genuine opportunity to get your invoicing in order before the deadline is on top of you.
What VERI*FACTU is, and how it differs from e-invoicing
VERI*FACTU stems from Spain’s Law 11/2021 on measures to prevent and combat tax fraud, and its implementing rules — the Regulation on requirements for invoicing software systems (Royal Decree 1007/2023) and Order HAC/1177/2024. In essence, it requires any business’s or self-employed professional’s invoicing software to meet technical requirements guaranteeing that invoicing records cannot be altered or deleted, with any change fully traceable. Within this framework, the VERI*FACTU mode lets a business send those records to the tax authority in near-real time, greatly simplifying verification; the non-VERI*FACTU alternative requires the same technical standards, but without that automatic transmission.
E-invoicing is a separate obligation, tied to Law 18/2022 (the “Crea y Crece” law), which will progressively require invoices between businesses and self-employed professionals (B2B) to be issued in structured electronic format rather than as a PDF or on paper. Its implementing regulation keeps moving forward — firms like Forvis Mazars are already running briefing sessions on the new regulatory framework (Royal Decree 238/2026) to help businesses understand what’s changing — and rolling it out will mean, for many companies, a full review of how they issue and receive invoices.
The calendar: which date applies to you
The VERI*FACTU deadlines were extended from the original timeline by Royal Decree-Law 15/2025, of 2 December, and now stand as follows: manufacturers and sellers of invoicing software were already required to have their products adapted and certified since 29 July 2025, so any software sold in Spain must already meet the technical requirements. For end users, 2026 is a voluntary period worth using to migrate at your own pace. The obligation then becomes mandatory on a staggered basis: companies and other corporate taxpayers, from 1 January 2027; all other obligated parties — self-employed professionals filing personal income tax, unincorporated associations and other entities without legal personality — until 1 July 2027.
This staggering isn’t arbitrary: companies typically have advisors and more structured systems already in place, while the self-employed are a far larger and more varied group, so the tax authority gives them six extra months. Even so, waiting until the last moment rarely pays off: migrating early avoids the busiest periods for software providers’ support teams and lets you time the change to a financial year-end rather than mid-invoicing-period.
How EBF Consulting can help
We support our clients through the whole process: we diagnose whether their invoicing system already meets the technical requirements, help them decide between VERI*FACTU and non-VERI*FACTU mode, and plan ahead for the date that applies to them — January 2027 for corporate taxpayers, July 2027 for the self-employed and other entities — so it doesn’t get left to the last quarter. We also answer questions about how B2B e-invoicing will affect their specific activity. This isn’t about installing a piece of software and forgetting about it — it’s about understanding what each obligation actually means for your business.
If you’re not sure whether your business already complies with VERI*FACTU, or you’d rather plan the migration with time to spare, let’s talk — we’ll review your situation and tell you exactly what’s missing and by when.
Source: Royal Decree-Law 15/2025, of 2 December (extension of VERI*FACTU deadlines); Spanish Tax Agency (AEAT) notice “Extension of the adaptation period for invoicing software systems (SIF)”; Law 11/2021 on measures to prevent and combat tax fraud; Regulation on requirements for invoicing software systems (Royal Decree 1007/2023); Order HAC/1177/2024; Law 18/2022 (“Crea y Crece”)