As a tax expert, it's essential to clarify the distinction between two concepts that, though complementary, often cause confusion among freelancers and SMEs in Spain: B2B electronic invoicing and the VeriFactu system. As of August 21, 2026, both are on the horizon for mandatory implementation, but they respond to different regulations and purposes.
What is VeriFactu?
VeriFactu is the verifiable invoice issuance system, a key component of the Anti-Fraud Law (Law 11/2021). Its primary objective is the fight against tax fraud by sending invoicing records to the Spanish Tax Agency (AEAT) almost instantly and securely.
All invoicing software used by freelancers and companies must be "VeriFactu certified software". This means that each invoice issued generates a record that is sent to the AEAT, ensuring the unalterability and traceability of operations. The mandatory deadlines are clear:
* January 1, 2027: For corporations and large companies.
* July 1, 2027: For freelancers (autónomos) and micro-SMEs.
It's crucial for taxpayers to understand when VeriFactu is mandatory to adapt their systems in time.
What is B2B Electronic Invoicing?
On the other hand, B2B electronic invoicing (Business to Business) falls under the "Crea y Crece" Law (Law 18/2022). Its main purpose is the digitalization of commercial relations between companies and professionals, the reduction of late payments, and the improvement of administrative efficiency.
Unlike VeriFactu, which focuses on communication with the AEAT, B2B electronic invoicing refers to the exchange of invoices in a structured electronic format (such as Facturae) between a supplier and their client. This will be carried out through authorized exchange platforms, which can be the public electronic invoicing solution or private platforms.
The mandatory nature of B2B electronic invoicing will also be progressive, starting with companies with higher turnover and extending later to the rest. This measure aims to modernize commercial transactions, also affecting electronic invoicing for freelancers in Spain.
Key Differences between VeriFactu and B2B Electronic Invoicing
| Feature | VeriFactu | B2B Electronic Invoicing |
| :-------------------- | :------------------------------------------- | :------------------------------------------------ |
| Main Objective | Fight against tax fraud (AEAT) | Digitalization and B2B efficiency, reduce late payments |
| Recipient | Spanish Tax Agency (AEAT) | B2B Client (another company/freelancer) |
| Nature | System for recording and sending data to AEAT | Method of exchanging invoices between parties |
| Regulating Law | Anti-Fraud Law (Law 11/2021) | "Crea y Crece" Law (Law 18/2022) |
| Format | Record of each invoice generated by software | Invoice in structured electronic format (e.g., Facturae) |
The Coexistence of Both Obligations
It is vital to understand that both regulations are not mutually exclusive but complementary. A company or freelancer will need to:
1. Issue their invoices with VeriFactu certified software that sends the information to the AEAT.
2. If that invoice is for another professional or company, they must also send it as a B2B electronic invoice through an authorized platform.
Preparation and Solutions
Adaptation is imminent. Now is the time to evaluate and update your invoicing systems. Look for solutions that offer a robust VeriFactu API and easy ERP VeriFactu integration. If you use software like Factusol, Sage 50, or Holded, ensure your provider offers ways to import Factusol to VeriFactu, import Sage 50, or import Holded into a compatible system. Even if you manage your invoicing with spreadsheets, consider how to import Excel to VeriFactu or to software that automates this process.
At Fakturia.es, we are prepared to help you with this transition, offering invoicing software adapted to VeriFactu and the Anti-Fraud Law, which will also facilitate your B2B electronic invoicing management.