Despite recent postponements, Spain is continuing its transition towards digital invoicing. With the rollout of the VeriFactu system and the upcoming mandatory electronic invoicing regime, the Spanish Tax Agency (AEAT) is taking bold steps to modernise tax compliance, enhance transparency, and reduce VAT fraud. These reforms are part of a broader European effort — aligned with the EU’s “VAT in the Digital Age” (ViDA) initiative — to make e-invoicing the standard across the continent by 2030.
VeriFactu: Certified Software to Prevent Tax Evasion
The first major development is the introduction of VeriFactu under Royal Decree 1007/2023, which is already in place. However, the mandatory use of certified invoicing software has been postponed, with compliance now expected from January 2027 for companies and July 2027 for freelancers and other taxpayers.
Its primary goal is to eliminate “dual-use” accounting software that can be manipulated to hide sales or income. Under this framework, companies must use certified invoicing systems (SIF) that automatically generate a unique, digitally signed record for every invoice issued, modified, or cancelled. Although the real-time transmission of data to the tax authority will not be mandatory until the 2027 rollout, all certified software must be technically capable of sending invoice data automatically, securely and consecutively to the AEAT. When the software is connected and transmits data electronically, it is recognised as a “VeriFactu system,” and invoices must include both a QR code and the legend “Factura verificable en la sede electrónica de la AEAT.”
The VeriFactu requirements apply to companies subject to Corporate Tax, self-employed individuals under Personal Income Tax, non-residents with a permanent establishment in Spain, and partnerships under income attribution regimes. Businesses already reporting under Spain’s Immediate Supply of Information (SII) system are exempt from the new rules. The main objective of VeriFactu is to strengthen control over tax reporting, particularly among microenterprises and freelancers who are not covered by SII.
The mandatory compliance deadlines have been postponed to 1 January 2027 for companies subject to Corporate Tax and 1 July 2027 for self-employed individuals and other taxpayers.
The “Crea y Crece” Law: Towards Mandatory B2B E-Invoicing
Parallel to VeriFactu, Spain’s Law 18/2022, known as “Crea y Crece,” will introduce mandatory B2B electronic invoicing. Although the final Ministerial Order is still pending, implementation is expected to begin 12 months after publication for companies with annual turnover exceeding eight million euros, and 24 months later for all other businesses. This means the nationwide B2B e-invoicing system could start as early as 2027.
Under the new law, all invoices must be transmitted to a public e-invoicing platform managed by the AEAT. Companies will be able to send their invoices directly or through private platforms, which must interconnect and forward copies to the public system. The invoices deposited on the public platform must follow the UBL format, which is aligned with the European standard EN16931. Importantly, recipients will also have reporting obligations: they must notify the AEAT, either directly or through their private platform, whether each invoice has been accepted, rejected or paid, and they must do so within four calendar days. VeriFactu (Anti-Fraud):
VeriFactu (Anti-Fraud):
- Certified invoicing software (SIF)
- Digital signature + QR code
- Optional data transmission to AEAT
- Focus on microbusinesses and freelancers
B2B E-Invoicing (Digital Compliance):
- Mandatory for all B2B invoices
- Central AEAT platform + private systems
- UBL/EN16931 standard
- Invoice acceptance/payment reporting
This reform aims not only to enhance transparency but also to improve commercial discipline by monitoring payment behaviour and fighting late payment in B2B relationships. It will prepare Spain for the upcoming EU-wide harmonisation under the ViDA Directive, which will make structured e-invoicing mandatory for cross-border transactions by 2030.
Foreign companies should also pay close attention. Non-resident entities that operate in Spain through a permanent establishment, or that issue Spanish invoices for local B2B transactions, will be subject to the same obligations as Spanish businesses. Even companies without a permanent establishment may be indirectly affected, as Spanish customers will increasingly demand structured e-invoices that comply with AEAT standards. For this reason, international suppliers should ensure that their invoicing systems are compatible and interoperable with Spanish e-invoicing requirements.
Preparing for Compliance and System Integration
For businesses operating in Spain, preparation is key. Companies should begin by reviewing their invoicing processes to determine whether they fall under SII, VeriFactu or the upcoming e-invoicing regime. Their invoicing software should be verified for compliance, ensuring it can generate certified, traceable, and structured invoices that meet UBL and EN16931 standards. Coordination between tax and IT teams will be essential to implement process changes for real-time invoice generation, secure data validation, and timely communication with customers about invoice acceptance and payment status.
Aligning with the EU’s VAT in the Digital Age (ViDA)
Looking ahead, companies should also plan their systems in line with the broader European framework, since by 2030 all EU Member States will require structured e-invoicing for cross-border trade. Aligning early will prevent duplication of effort and ensure a smooth transition once the EU ViDA Directive becomes mandatory.
Spain’s twin reforms — VeriFactu for anti-fraud control and the forthcoming B2B e-invoicing mandate for digital compliance — represent a fundamental shift towards real-time VAT management and transparency. For companies, this change is both a challenge and an opportunity. Those who act early will reduce risks, improve efficiency, and be well-positioned for the digital VAT landscape that is rapidly taking shape across Europe.
VAT4U: Helping Businesses Navigate Spain’s Digital VAT Transformation
At VAT4U, we help companies stay ahead of these developments. Our technology supports e-invoice validation, data mapping, and VAT recovery across Europe, ensuring compliance and efficiency in every transaction. For more information on how VAT4U can help your business prepare for Spain’s e-invoicing future, contact us today.
Source:
Expansión, Factura electrónica y Verifactu: dos proyectos independientes con diferentes objetivos, 13.10.2025
