An electronic invoice is a tax invoice issued and received in digital format that preserves authenticity, integrity, and readability. B2G invoicing has been mandatory since 2015. B2B will be mandatory in phases once the final regulations under the Crea y Crece Law are published. Verifactu is a separate regulation that governs your invoicing software, not the transmission channel.
What is an electronic invoice in one sentence?
A legal invoice in digital format that guarantees who issued it and that no one has altered it.
Is it already mandatory?
Yes for B2G since 15 January 2015 through FACe. For B2B it will be mandatory once the final regulation is published in the BOE.
Is it the same as Verifactu?
No. Verifactu regulates how your software records and protects invoices. The B2B e-invoice regulation governs how invoices are exchanged between businesses and how payment statuses are declared. They are separate obligations and you must comply with both.
Does a PDF count as an electronic invoice?
As a copy for your client, yes. For structured B2B exchange you will need a format such as Facturae XML.
What should I prepare now?
Software that can issue and receive structured invoices and is already Verifactu-ready.
It is a normal invoice for VAT and income tax purposes. The difference is in the format and the controls that protect it.
To be valid it must meet three conditions: authenticity of origin, integrity of content, and readability over time. You can achieve this with an advanced electronic signature, with EDI between the parties, or with internal controls that generate a reliable audit trail.
The general rules are set out in Royal Decree 1619/2012: mandatory content, numbering, and retention.
The content is the same as a paper invoice: number and series, date, NIF of the issuer and the client, taxable base, VAT or withholdings, and total.
To cover authenticity and integrity you have three options: an advanced electronic signature with a digital certificate, EDI with agreed controls, or internal controls with a reliable audit trail. In all cases the invoice must remain readable.
Facturae XML is the reference format for the public sector. A PDF alone will not cover structured B2B exchange under the new regime.
B2G invoicing has been mandatory since 15 January 2015. Suppliers to public entities send invoices in Facturae XML through FACe.
The Crea y Crece Law makes B2B mandatory once its regulation is approved. Drafts point to phased deadlines: one year for companies with more than 8 million euros in turnover, two years for the rest. Read the full guide on mandatory electronic invoicing.
There are three layers: the format, the channel, and the tool.
Format. Facturae XML 3.2.x is the public sector standard. It will also be the reference for B2B.
Channels. FACe is the entry point for B2G. MiFacturae is the web tool for creating and validating invoices for FACe. The new B2B regime will expand the available channels.
Tool. You need software that creates structured invoices, signs them, validates the schema, and sends them through the correct channel. Always keep the original files and acknowledgements of receipt.
B2G is mandatory today. B2B is pending the final regulation.
Expected deadlines after the Royal Decree is published: one year for companies with more than 8 million euros in turnover, two years for the rest. The binding dates will be those in the BOE, not those in the drafts.
They solve different problems and do not replace each other.
Verifactu requires your software to create an unalterable chain of records with a hash, timestamp, and QR code. The B2B regulation governs how invoices move between businesses and how payment statuses are declared.
You must comply with both. Your software must handle Verifactu and also B2B exchange when it comes into force. Here are the detailed differences between Verifactu and electronic invoicing.
To receive: accept structured invoices from your suppliers, validate the schema, and store them with controls that guarantee they remain readable and unaltered.
Benefits: faster payment cycles, fewer manual errors, better record keeping, and stronger anti-fraud controls.
Mistakes to avoid: do not confuse FACe, FACEB2B, and the future B2B channels. A PDF alone will not meet the new rules. Do not omit the QR code, the hash chain, or the Verifactu records.
If you want to start for free, renn has a free invoicing plan with Verifactu included.
Electronic invoicing is the default way to invoice. B2G is already mandatory. B2B will follow once the final regulation is published in the BOE. Start with software that complies with Verifactu and can exchange structured invoices.
Read also: complete guide to electronic invoicing and guide to mandatory electronic invoicing.
