Muckle

Spanish E-Invoicing (VERI*FACTU)

Last updated: 2026-02-26

Sources:sede.agenciatributaria.gob.es boe.es

Spanish E-Invoicing (VERI*FACTU & Facturación Electrónica)

Last updated: 2026-02-26 | Sources: AEAT — VERI*FACTU, Ley Crea y Crece — Art. 12

Current Status

Spain has two parallel e-invoicing developments:

  1. VERI*FACTU — a system for real-time or near-real-time reporting of invoice records to the AEAT (tax authority), focused on the integrity of invoicing software
  2. B2B e-invoicing mandate — under the Ley Crea y Crece (Law 18/2022), mandatory structured e-invoicing for B2B transactions (still pending full implementation)

VERI*FACTU

VERI*FACTU (Verificable Factura) is the AEAT's system for ensuring the reliability of invoicing software. Under the Reglamento de requisitos que deben adoptar los sistemas informáticos de facturación (Royal Decree 1007/2023):

  • All invoicing software must generate a standardized invoice record (registro de facturación) for every invoice
  • Records are digitally signed and chained (each record includes a hash of the previous one)
  • Software must either:
    • Send records to AEAT in real-time (VERI*FACTU compliant), OR
    • Store records locally with full traceability (non-VERI*FACTU, but still compliant with the regulation)
  • VERIFACTU-compliant invoices can bear the "VERIFACTU" label, providing extra trust

Timeline:

Date Requirement
January 1, 2026 Invoicing software must comply with the technical requirements of RD 1007/2023
July 1, 2026 Businesses using SII (Suministro Inmediato de Información) have until this date

Exemptions from VERI*FACTU:

  • Businesses already using the SII (immediate information supply system) — mainly large companies with turnover >€6M
  • The SII already provides real-time invoice reporting to AEAT

B2B E-Invoicing Mandate (Ley Crea y Crece)

The Ley Crea y Crece (Law 18/2022, Article 12) establishes that all businesses and self-employed workers must accept and issue facturas electrónicas (electronic invoices) for B2B transactions. However, the implementing regulation is still pending:

  • The technical format and exchange mechanisms have not been finalized
  • Expected format: Facturae (Spain's national e-invoice format, based on XML) version 3.2.2 or later
  • Possible future alignment with Peppol BIS or EN 16931

Tentative timeline: The mandate is expected to apply from mid-2026 to mid-2027, with a 1-year transition for companies with turnover ≤€8M.

Current status of PDF invoices: PDF invoices remain fully legal for all B2B transactions until the implementing regulation takes effect.

Facturae Format

Facturae is Spain's national e-invoice standard:

  • XML-based format
  • Current version: 3.2.2
  • Includes electronic signature (XAdES)
  • Used for B2G invoicing (mandatory for invoices to public administrations via FACe platform since 2015)
  • May become the mandated format for B2B e-invoicing

B2G E-Invoicing

Invoicing to Spanish public administrations is already mandatory through the FACe (Punto General de Entrada de Facturas Electrónicas) platform:

  • Format: Facturae 3.2.x
  • Mandatory for all invoices to central government since 2015
  • Many regional and local administrations also require electronic invoicing through FACe

SII (Suministro Inmediato de Información)

Large businesses (turnover >€6M) and voluntarily enrolled businesses must report invoice data to AEAT within 4 days via the SII system. This is not e-invoicing per se, but a reporting obligation that partially overlaps with VERI*FACTU requirements.

Practical Impact for Muckle Users

  • Spanish users can continue creating PDF invoices for B2B transactions while the implementing regulation is pending
  • Their invoicing software should be aware of VERI*FACTU requirements (applies to the software, not the invoice format)
  • Autónomos creating invoices with IRPF retention are unaffected by e-invoicing mandates for now
  • Future: Muckle will support Facturae export when the B2B mandate goes live

Recent Updates

  • 2026-01-01: VERI*FACTU software requirements became effective for most businesses.
  • 2025-12-01: AEAT published updated technical documentation for VERI*FACTU integration.
  • 2025-10-01: Draft implementing regulation for the B2B e-invoicing mandate published for public consultation.
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