As of September 15, 2026, the tax landscape for freelancers and SMEs in Spain is on the verge of two crucial transformations. It's common to confuse the mandatory B2B electronic invoice (from the *Ley Crea y Crece*) with the VeriFactu system (from the *Ley Antifraude*), but they are two different regulations with different goals. Let's clear up the confusion so you can prepare without stress.
What is B2B Electronic Invoicing (Crea y Crece Law)?
The main objective of this law is to combat late payments in commercial transactions. To do this, it mandates that all invoices issued in business-to-business (B2B) relationships must be electronic.
- Objective: To fight payment delays and digitize business transactions.
- Who it affects: All B2B transactions, meaning those between freelancers and/or companies. Invoices to private individuals (B2C) are excluded from this specific obligation.
- Technical requirement: Invoices must be issued in a structured electronic format (like Facturae) and must be exchangeable through private platforms interconnected with the public e-invoicing solution. To learn more, check out our guide on electronic invoicing for freelancers in Spain.
What is the VeriFactu System (Anti-Fraud Law)?
VeriFactu is the system mandated by Law 11/2021 on measures to prevent and combat tax fraud. It doesn't focus on the invoice format but on the software that generates it. Its goal is to ensure the integrity, preservation, and traceability of billing records.
- Objective: To prevent dual accounting and invoice manipulation.
- Who it affects: Virtually all freelancers and companies, regardless of whether their clients are businesses (B2B) or individuals (B2C).
- Technical requirement: The invoicing software must be certified as "VeriFactu." This means that each invoice generates a record that can be sent to the Tax Agency (AEAT), is unalterable, and includes a QR code that allows the end customer to verify it.
VeriFactu Implementation Deadlines
The deadlines are approaching fast. Don't leave it to the last minute!
- Companies with turnover exceeding €6 million: Should already be compliant.
- All other companies and entities: Mandatory from January 1, 2027.
- Freelancers and micro-SMEs: Mandatory from July 1, 2027.
You can find all the details in our complete guide on the VeriFactu 2027 deadlines.
Adapting and Migrating Your Software
Both regulations require you to use invoicing software. If you're still using non-compliant tools, now is the time to act. The transition involves technical challenges:
- Developers: They will need a VeriFactu gateway for software or to integrate a VeriFactu API for their programs to communicate with the AEAT.
- Companies with proprietary systems: A VeriFactu ERP integration is a top priority project.
- Users of standard software: You'll need to ensure your provider is updating their software or plan how to handle importing from Factusol to VeriFactu, or migrating from other programs like Sage 50 or Holded. Forget about invoicing with spreadsheets; the process for importing from Excel to VeriFactu means adopting a program that complies with the law.
In short, you will need software that complies with both regulations. On one hand, it must be a VeriFactu system, and on the other, it must be able to generate and send structured electronic invoices for your B2B clients.
At Fakturia.es, we make it easy. Our invoicing software is designed to comply with both the Anti-Fraud Law and B2B e-invoicing requirements, ensuring a simple and surprise-free transition.