Verifactu and electronic invoicing

No. Verifactu (RD 1007/2023) is a requirement on invoicing software: it mandates that every invoice is recorded with a cryptographic chain and, optionally, submitted to the AEAT in real time. B2B electronic invoicing (Law 18/2022, implemented by RD 238/2026) requires that invoices between businesses be issued in a standard structured format (EN 16931) and that their payment statuses be managed. Both coexist and their technical implementation can overlap, but they respond to different regulations with different deadlines.

For Verifactu, the software adaptation deadline has been extended twice. Under Royal Decree-Law 15/2025 of 2 December, systems must be adapted before 1 January 2027 for companies subject to Corporate Income Tax, and before 1 July 2027 for all other businesses and self-employed individuals. For B2B electronic invoicing, Royal Decree 238/2026 sets no date: the obligation applies twelve months after the ministerial order developing the public platform comes into force if your annual turnover exceeds eight million euros, and twenty-four months after for everyone else. That order has not been published yet, so there is no enforceable date today. Non-compliance may result in penalties under the Anti-Fraud Law (Law 11/2021) for Verifactu, and specific fines under the Crea y Crece Law for electronic invoicing.

It depends on the version and the vendor. The most widely used ERPs in Spain — Sage, Holded, Odoo, Dynamics 365, a3ERP — already offer modules or updates for Verifactu. The key issue is not whether the module exists but whether it is correctly configured for your company: VAT number, invoice series, transaction types, and AEAT connection. At Summum Sistemas we verify this and, if there are gaps, we close them without changing platforms wherever possible.

The AEAT's public solution for electronic invoicing will be free of charge and available as an issuance and reception channel, but it does not manage accounting or the internal processes of your business. For most SMEs, the sensible approach is to keep the current ERP and connect it to the public solution or a private exchange platform. We assess which architecture is most appropriate for your volume and sector.

The project includes a verified go-live and a training session. If you need ongoing support — regulatory updates, changes to AEAT technical specifications, or extension to new invoice series — we cover this within our ERP maintenance contracts.

No, and it's worth knowing before buying anything: there is no official "AEAT approval" or certified software list from the Tax Agency. The legal mechanism set out in RD 1007/2023 is the manufacturer's declaration of conformity. So when a tool or platform advertises itself as an "approved program", what is behind it is that declaration, not an AEAT stamp. What is worth checking about your solution is the concrete detail: that it chains records by hash, that it issues the verification QR code, that it keeps records of issuance and cancellation, and that the manufacturer has issued its declaration of conformity.

No, they are three different things that are often mixed up. Facturae is the Spanish XML format for electronic invoicing, and it is what the Administration requires: invoices are submitted through the relevant general entry point, and FACe is the one used by the General State Administration, to which many regional and local authorities are attached, although others have their own, such as e-FACT in Catalonia. This obligation has applied since 15 January 2015 for companies and other entities under Article 4 of Law 25/2013; a self-employed person may continue invoicing the Administration on paper unless it requires otherwise, and each administration may exclude invoices of up to 5,000 euros. Verifactu is something else: it governs how your invoicing system generates and keeps records, regardless of who you invoice. And mandatory B2B electronic invoicing is a third front, with its own timeline, still pending the ministerial order. A small business may need all three at once, and an accountancy firm invoicing on behalf of multiple companies needs them for each company it manages.