If you've spent the last few months seeing the name «Verifactu» pop up anywhere related to invoicing, you're not the only one who assumes it's the same thing as mandatory B2B electronic invoicing. It isn't. They're two separate rules, with different requirements, and it's worth not mixing them up because they'll affect you in different ways.
Here we explain exactly what Verifactu is, how it differs from B2B e-invoicing, and what it actually requires in practice.
What Verifactu is, in one sentence
Verifactu is the system through which the Spanish Tax Agency requires your billing software to meet specific technical requirements — integrity, traceability and tamper-proofing of every invoice issued — and, either optionally or mandatorily depending on the system chosen, to send those billing records to the Tax Agency itself in near real time.
It's not a new invoice format, and it's not a business-to-business obligation: it's a requirement about how the software you bill with has to behave, whoever the invoice is for.
Verifactu is not the same as B2B electronic invoicing
It's the most common confusion, so it deserves its own section:
| Verifactu | B2B electronic invoicing (Crea y Crece Law) | |
|---|---|---|
| What it regulates | How your billing software must behave | The format you use to invoice other businesses |
| Who it applies to | Anyone who invoices, whether consumers or businesses | Only business-to-business transactions |
| What it requires | Traceability, a chained hash and a QR code on every invoice; sending records to the Tax Agency | Issuing the invoice in a structured format the recipient's system can process without manual work |
You can be affected by both at once — in fact, most companies will be — but each demands different things from your ERP, and preparing for one doesn't automatically prepare you for the other. If you want to go over the other rule, we have a dedicated guide on what the Crea y Crece Law requires.
What it requires in practice
- Chained hash. Every invoice carries a code that cryptographically links it to the previous one, so any later alteration of the record can be detected.
- QR code. Every invoice carries a QR code with the essential details of the transaction, which also lets it be checked on the Tax Agency's website.
- Sending records to the Tax Agency. Depending on the system your company chooses, sending billing records to the Tax Agency can happen practically the moment the invoice is issued.
- Certified software. The billing program has to formally declare that it meets these requirements, and you, as the user, need to be able to show that you use a compliant system.
Who does it affect?
All businesses and professionals who use computer-based billing software, regardless of who they're invoicing (businesses or consumers). Unlike B2B e-invoicing, there's no line here between business-to-business transactions and consumer ones: if you bill using software, it affects you.
The specific deadlines by type of taxpayer are in our article on the Verifactu deadlines for 2027.
Frequently asked questions
Does Verifactu force me to change billing software?
Not necessarily to change it for a different one, but it does need to be adapted. Your current program has to be updated so it meets Verifactu's technical requirements — the chained hash on every invoice, the QR code, the traceability and, depending on the option chosen, sending records to the Tax Agency — and, in most cases, formally certified as compliant by its vendor. If your ERP vendor doesn't adapt and certify the software before the deadline that applies to you, then yes, at that point you'll be looking at updating to a version that is compliant, or replacing it with one that is, since continuing to bill with software that doesn't meet the requirement isn't an option once the obligation applies to you.
If I already issue electronic invoices to public administrations, do I already comply with Verifactu?
No, and this is a genuinely common misunderstanding. Issuing Facturae invoices to the public sector is a separate obligation that has existed for years and works under its own rules, unrelated to Verifactu. Verifactu requires your billing software itself — the program you use day to day, for any invoice, to any recipient — to meet a new set of technical requirements around integrity and traceability. Whether or not you already invoice public administrations electronically has no bearing on whether your software meets Verifactu's requirements: they're two independent boxes to tick, as explained in the comparison table above.
Has Verifactu's start date been delayed?
Yes, more than once, and there's no guarantee it won't move again before it finally takes effect. That's precisely why it's always worth checking the current date directly on the Spanish Tax Agency's website before treating any date you've read — including the ones in our dedicated article on the updated Verifactu deadlines — as final. These rules have already changed their timetable twice since the original decree, so a source that felt authoritative six months ago may already be outdated today.
In summary
Verifactu isn't a new type of invoice, it's a requirement on how your billing software must behave: traceable, tamper-proof and, in many cases, connected to the Tax Agency almost in real time. Don't confuse it with B2B e-invoicing: they're two separate obligations that will probably affect you at the same time.
If you already have the theory clear, the next step is the practice: go through our Verifactu checklist covering the 6 points to check before your deadline, in the order we usually go through them with our clients.
If you'd like to know whether your Business Central is ready for Verifactu, tell us your case and we'll review it with you.