Spain has two mandates that people often mix up. Verifactu sets anti-fraud rules for billing software. B2B electronic invoicing under the Crea y Crece law sets rules for the invoice itself and how it moves between companies. This guide explains the difference between Verifactu and electronic invoice, what each one does, when they start, who is in scope, and how to comply with both using one stack.
Quick Q&A
What is Verifactu in one line? Rules for billing systems to create tamper-evident records for every invoice, with a QR code and optional real-time send to AEAT (Spain's Tax Agency).
What is B2B electronic invoicing? Structured e-invoices that travel through approved networks, with delivery statuses and payment reporting.
Do they replace each other? No. They solve different problems and run together.
Are Verifactu records the same as an e-invoice? No. They are not invoiced. They are system-made records that prove the invoice existed and was not changed.
Difference between Verifactu and electronic invoice
What is Verifactu? (anti-fraud billing-software rules)
Legal basis: Article 29.2.j of the General Tax Law authorizes it. RD 1007/2023 sets the rules for anti-fraud billing software. A Ministerial Order defines the technical specifications. RD 254/2025 updates the calendar.
Plain idea: Your billing program must create a secure record for each invoice. Think of it as a fingerprint plus an event log. It is not the invoice. It is a separate record that proves the invoice exists and does not change.
QR and legend: Every complete or simplified invoice includes a QR code (a scannable square). If you operate in VERI*FACTU mode, you also print the legend “Factura verificable - VERIFACTU” so the recipient knows AEAT has the record. The QR lets people verify or notify the data to AEAT.
Two modes:
- TRUTH: The system sends the record in real time to AEAT. Recipients can see “found” or “not found”.
- NO VERIFACT: The system stores the record locally with a digital signature and a detailed event log. Recipients can send the QR contents to AEAT, but it will show as “not verifiable” because it was not present.
Who is in scope ?
Almost all businesses that issue invoices with software and are domiciled in common-territory Spain.
Excluded: Taxpayers in SII for their own invoicing. Also certain operations where the invoicing regulation (RD 1619/2012) allows no invoice or an alternative document, such as public transport, parking or toll tickets, or vending machines.
Deadlines: Users go live on 1 Jan 2026 if they pay corporate tax, and on 1 Jul 2026 for the rest, including most autónomos. Software makers had until 29 Jul 2025 to deliver compliant versions.
AEAT free app: AEAT will offer a lightweight VERI*FACTU app for low-volume issuers. It prints invoices with a QR and stores the record at AEAT.
What changes on invoices ?
You add the QR code, or embed the QR information in electronic formats. You show the legend when in VERI*FACTU. Content rules still come from the invoicing regulation in RD 1619/2012.
Penalties in simple words
There are fixed fines for building or selling dual-use software and for using or keeping it. Users must deploy compliant software.
More details about Verifactu here.
What is electronic invoicing under Crea y Crece (B2B)?
Legal basis: Law 18/2022, known as Crea y Crece. A dedicated B2B regulation sets the formats, networks, and deadlines. The drafts confirm a public solution run by AEAT, Facturae syntax when using that solution, inter-platform interconnection, and mandatory status plus payment reporting like the effective payment date.
Scope: B2B only. Invoices between businesses or professionals. Consumer sales are outside this mandate.
Formats and networks: You can use private platforms or the Public e-Invoicing Solution. Private platforms must interconnect. If you do not issue via the public route, you still send a faithful Facturae copy of each invoice to it. Facturae is Spain's structured XML file used by the public sector.
Statuses: Recipients send acceptance or rejection messages and later report payment status.
Deadlines: Companies with over 8 million euros in turnover complying 1 year after the regulation is published. Everyone else complies 2 years after publication. Exact dates depend on the BOE publication.
Verifactu vs electronic invoice - side by side
Timelines and entry into force
Verifactu
- Software makers - compliant releases delivered by 29 Jul 2025.
- Users who must issue invoices - 1 Jan 2026 for corporate tax payers, 1 Jul 2026 for the rest.
Electronic invoicing (B2B)
- Trigger - publication of the final B2B regulation in the BOE.
- Over 8 million euros turnover - 1 year after publication.
- 8 million or less - 2 years after publication.
- Heads-up - exact dates depend on BOE publication.
How they work together in practice
Outbound - you to client: Your billing system issues the invoice and creates the Verifactu record with a QR code. In VERI*FACTU, the record goes to AEAT in real time. For B2B recipients, you also send a structured e-invoice through your platform and, if you did not use the public route, the public solution gets a faithful Facturae copy.
Inbound - supplier to you: You receive a structured e-invoice, send status messages, and report the effective payment to the public solution within the allowed window.
Books and returns: Verifactu records help you prepare VAT books and pass audits. B2B payment reporting helps you meet late-payment rules.
SII companies: Keep using SII. You are excluded from Verifactu for your own invoicing but still within B2B e-invoicing once it starts.
Compliance checklist for both regimes
- Choose software adapted to RD 1007/2023 that supports VERIFACTU and NO VERIFACTU.
- Enable QR on all invoices, or embed the QR data in structured e-invoices. Print the legend when in VERI*FACTU.
- Decide your mode - VERI*FACTU for real-time remittance, or NO VERIFACTU with local storage, signatures, and a full event log. For low volume, consider AEAT's free app.
- Prepare B2B e-invoicing - pick a platform or use the public solution. Ensure Facturae support, interconnection, status messages, and payment APIs. If you invoice via a private route, plan the faithful Facturae copy to the public solution.
- Map timelines - go live by Jan or Jul 2026 for Verifactu. Plan a 1 to 2 year runway after B2B regulation publication.
- Governance - version control, audit logs, user rights, and no dual-use features. Use corrective records, not overwrites.
- Training - teach teams to read the QR, handle statuses, and report payments on time.
Penalties and audits
Verifactu: Fixed fines for users who use or keep alterable or non-compliant software, and higher fixed fines for developers or distributors who build or market dual-use or non-conforming systems. There are also fines tied to certification or procedural breaches.
B2B e-invoicing: Duties to issue and receive e-invoices, to keep access to past invoices for ex-clients, and to report payment or rejection. Non-compliance may be fined and counted in late-payment oversight using the 60-day rule.
Cash-payment cap context: Spain's anti-fraud rules also limit cash in business deals. This is separate, but useful context when comparing diets.
Full article about Anti-fraud law.
Final decisions before rollout
Bottom line
Think of Verifactu as the anti-fraud spine of your billing system - records plus a QR code - and B2B e-invoicing as the network layer that moves structured invoices and payment statuses. Implement both: Verifactu by Jan or Jul 2026. Then roll out B2B e-invoicing on the 1 to 2 year timeline that starts when the final regulation is published. If you remember nothing else, remember this difference between Verifactu and electronic invoice so you set up one stack that meets both.
