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Differences between the Veri*factu system and Electronic Invoicing

Paula Franco May 6, 2025

Do you know the differences between Veri*factu and electronic invoicing?

Below, we present a summary table highlighting the key differences between both regulations, which we consider essential for understanding their impact on tax obligations and on the invoicing processes of companies and professionals.

	*Verifactu**	Electronic invoicing
Effective Date	January 1, 2026	Pending date until the regulation is published. Companies with turnover > €8M: 1 year after publication; Others: 2 years.
Who is affected?	Companies subject to Corporate Income Tax.	All entrepreneurs and professionals involved in B2B operations (between companies and self-employed individuals), whether or not they are part of the SII (Immediate Supply of Information system)
	Self-employed individuals taxed under the Personal Income Tax (IRPF) who carry out economic activities.
	Non-resident Income Tax payers with a permanent establishment (PE) in Spain
	Entities under the income attribution regime that carry out economic activities.
	Developers and vendors of invoicing software.
Who is excluded?	Companies under the Immediate Supply of Information (SII) system	No subjects are excluded by type; exclusion applies only when one of the two parties does not have their business headquarters or a permanent establishment in Spanish territory.
	Companies based in the Basque Country or Navarra adhering to TicketBAI
	Those exempt from issuing invoices for other reasons.
	Non-resident entities without a permanent establishment in Spain.
What does it involve?	Immediate tax reporting integrated into the company’s invoicing software for issued invoices, ensuring instant submission to the Tax Agency. This does not apply to received invoices.	Obligation to issue, send, and receive electronic invoices in commercial relationships between companies and self-employed individuals.
Affected Operations	Invoices issued in B2B, B2C, and B2G operations (to national, EU, or non-EU clients).	Mandatory issuance and receipt of electronic invoices in B2B transactions within Spanish territory.
Format	The system must meet technical requirements and allow automatic submission to the Spanish Tax Agency (AEAT) in VeriFactu mode.	Structured electronic invoice format (e.g., XML, Facturae), with mandatory delivery acknowledgment.
Technical Requirements	Software must be certified which generates unalterable records and include a hash for each invoice issued.	Use of platforms or solutions capable of issuing, sending, receiving, and storing electronic invoices.

Differences between the Veri*factu system and Electronic Invoicing

Do you know the differences between Veri*factu and electronic invoicing?

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