In the Spanish tax landscape, digitalization is advancing rapidly. For freelancers and SMEs, 2027 marks a turning point with the implementation of new regulations. It's essential to understand the distinction between two key concepts that are often confused: the B2B electronic invoice and the VeriFactu system. Although both aim to modernize and streamline invoicing, their objectives and scope are different.
B2B Electronic Invoice: The "Crea y Crece" Law
The obligation for B2B electronic invoicing stems from the "Ley Crea y Crece" (Create and Grow Law). Its primary goal is to digitalize commercial relationships between businesses and self-employed professionals, eliminating paper and promoting a more efficient and secure exchange of information. This means that invoices issued between one professional or company and another professional or company must be in a structured electronic format (such as Facturae or UBL) and transmitted through specific platforms or interoperable solutions.
The deadlines for this obligation are staggered: large companies will be the first, followed by SMEs and freelancers.
VeriFactu: The Anti-Fraud Law in Action
On the other hand, the VeriFactu system (derived from the Anti-Fraud Law) has a different and broader objective: to guarantee the integrity, unalterability, and traceability of invoicing records to combat tax fraud. It affects *all* invoices issued (B2B, B2C, B2G), regardless of whether the recipient is another company, an individual, or the public administration.
The VeriFactu system requires invoicing software used by businesses and freelancers to securely and automatically send records of issued invoices to the Spanish Tax Agency (AEAT) at the time of their issuance or, failing that, within a very short period. This is known as the "System for the Issuance of Verifiable Invoices" or SIFVE.
Key Differences: A Quick Look
| Feature | B2B Electronic Invoice |
| :--------------- | :---------------------------------------------------- |
| Objective | Digitalize invoice exchange between businesses |
| Scope | Invoices between professionals and businesses (B2B) |
| Legal Basis | "Ley Crea y Crece" |
| Operation | Structured format and transmission via platforms |
| VeriFactu (Anti-Fraud Law) |
| :------------------------------------------------------------ |
| Combat tax fraud, ensure integrity of records |
| All invoices (B2B, B2C, B2G) |
| Law 11/2021 on prevention and fight against fraud |
| Automated sending of records to the AEAT from the software |
Crucial Deadlines for Adaptation
The reference date is 2026-08-04. It is vital for freelancers and SMEs to know the VeriFactu deadlines:
* January 1, 2027: Mandatory for companies.
* July 1, 2027: Mandatory for freelancers and micro-SMEs.
You can find more details about VeriFactu in 2027 and how it affects VeriFactu for freelancers.
Preparing Your Business for the Future
Adapting to these regulations requires invoicing software that complies with technical requirements. A robust VeriFactu ERP integration or software with a strong VeriFactu API and a certified VeriFactu gateway for software will be essential to ensure the correct submission of records to the AEAT.
If you use other systems, now is the time to plan your migration. Look for solutions that allow you to import Factusol to VeriFactu, import Sage 50, import Holded, or even import Excel to VeriFactu to facilitate the transition and ensure the continuity of your business without interruptions.
At Fakturia.es, we are developing invoicing software adapted to these new realities. Our platform is designed to comply with the Anti-Fraud Law and the future B2B electronic invoice, offering you a simple and efficient solution to manage your invoicing and stay up-to-date with tax regulations.