Fiscal digitalization is advancing rapidly in Spain, and for freelancers and SMEs, understanding the upcoming regulations is crucial. In 2026, with an eye on 2027, two key concepts are on everyone's lips: B2B e-Invoicing and VeriFactu. Although both aim to modernize invoicing and combat fraud, their objectives and scope are distinct. As a tax expert, I'm here to help you break down these differences.
What is B2B e-Invoicing?
B2B e-Invoicing, driven by Law 18/2022 (known as the "Crea y Crece" Law), primarily aims at the digitalization of commercial relationships between businesses and professionals. Its focus is on the *format* and *transmission* of invoices. From January 1, 2027, for companies and July 1, 2027, for freelancers and micro-SMEs, it will be mandatory to issue and receive electronic invoices in standard formats (such as Facturae, UBL, or XML) for B2B operations. This means invoices will no longer be PDFs, but rather documents with structured data that can be processed automatically.
What is VeriFactu (Anti-Fraud Law)?
On the other hand, VeriFactu (derived from Law 11/2021, on measures for the prevention and fight against tax fraud) focuses on the integrity and unalterability of invoicing records. Its purpose is to ensure that the invoicing software used by businesses and freelancers guarantees the traceability of every operation, preventing the manipulation or deletion of records. It's an "anti-fraud" system that obliges software to certify each invoice and, in many cases, to send it immediately to the AEAT or an intermediate system. The deadlines are the same: from January 1, 2027, for companies and July 1, 2027, for other taxpayers, including freelancers and micro-SMEs. For more details on these deadlines, you can check when VeriFactu is mandatory.
Key Differences Between B2B e-Invoicing and VeriFactu
Here's a comparative table to better understand their specificities:
| Feature | B2B e-Invoicing (Crea y Crece Law) | VeriFactu (Anti-Fraud Law) |
| :-------------------- | :----------------------------------------- | :--------------------------------------------------------- |
| Main Objective | Digitize B2B commercial relationships | Ensure integrity and traceability of records |
| Scope | Invoices between businesses and professionals | All invoices (B2B, B2C, simplified, etc.) |
| Focus | Format and transmission method | Certified invoicing software and unalterable registration |
| Recipient/Audience | Receiving businesses | Tax Agency (AEAT) |
The Synergy: How Do They Complement Each Other?
Although distinct, both concepts are complementary and converge at the same point: the need for modern, adapted invoicing software. An invoicing system that complies with VeriFactu will, by default, be capable of generating and managing B2B e-Invoices.
To comply with these regulations, your business will need:
* Software certified by the AEAT.
* Ability to generate invoices in standard electronic formats.
* Guarantee of unalterability of records.
* Potentially, a VeriFactu API or a VeriFactu gateway for software that allows communication with the AEAT.
* Solutions for VeriFactu ERP integration if you already use a management system.
The good news is that many providers are working to offer solutions that facilitate this transition. If you currently use programs like Factusol, Sage 50, or Holded, or even if you manage your invoices in Excel, it will be vital to have tools that allow you to import Factusol to VeriFactu, import Sage 50, import Holded, or even import Excel to VeriFactu efficiently. This will prevent you from duplicating efforts and ensure operational continuity. For freelancers, this adaptation is particularly relevant. You can find more information at VeriFactu for freelancers.
Next Steps for Your Business
Don't leave adaptation until the last minute. With the deadlines of January 1, 2027, for companies and July 1, 2027, for freelancers and micro-SMEs just around the corner, it is essential to evaluate your current software and plan the migration. Investing in an adequate invoicing solution is not an expense, but a guarantee of compliance and efficiency.
At Fakturia.es, we are prepared to help you with this transition, offering intuitive invoicing software fully adapted to the requirements of VeriFactu and the Anti-Fraud Law.