VeriFactu vs electronic invoicing: what's the difference?

The upcoming changes to invoicing for businesses in Spain have caused quite a stir. If you’re an autónomo or own a business, you’ve probably heard of VeriFactu and mandatory B2B electronic invoicing. You may be wondering if they’re the same thing, and if they apply to you.

We’ve put together this handy guide, in simple language, to help get you sorted.

A quick overview of each regulation

VeriFactu is a regulation that requires invoicing software to create and store invoices in a transparent and secure way. Every invoice gets a digital fingerprint (hash) and a visible QR code that's verifiable on the Agencia Estatal de Administración Tributaria (AEAT) website. The goal is to prevent off-the-books accounting and ensure a full, unalterable audit trail for every invoice issued.** The final invoice format can be a PDF, it just has to be generated by software that meets the VeriFactu requirements. This regulation already has set deadlines and will affect almost all autónomos and businesses.

You might hear VeriFactu used to describe all of Spain's new invoicing-software rules. Technically, VeriFactu is one of two ways compliant invoicing software can work. With VeriFactu, invoice records are sent automatically to AEAT. Without VeriFactu, they're securely retained by the system instead. Both can comply with the rules.

If you’re trying to get ready for VeriFactu, check out What is VeriFactu and how to prepare.

Mandatory B2B electronic invoicing (known as the Ley Crea y Crece) is a different regulation entirely. It governs the format that autónomos and businesses send to other businesses. Once it's in force, you'll need to send invoices in a structured electronic format (like XML) rather than a simple PDF. This will only apply in business-to-business transactions (B2B), not invoices to individual consumers.

To add more complexity into the mix, it’s worth knowing that if you’re invoicing public administrations, there are separate regulations that apply. These continue to follow the B2G framework through FACe. For clarity, this article focuses specifically on VeriFactu and the upcoming B2B electronic invoicing requirements.

The key difference: what does each one regulate?

The simplest way to understand it:

VeriFactu regulates how an invoice is created and stored inside your software. It's the security seal on the document, it prevents the alteration or deletion of an invoice once it's been issued.

Mandatory B2B electronic invoicing regulates the format in which the invoice is sent to your client. If VeriFactu is the special ink you write the letter with, B2B electronic invoicing is the tracked envelope you send it in.

They're two layers of the same digital transformation push. Mixing them up could mean you prepare for the wrong regulation - or miss the deadline for one of them.

Who does each regulation apply to?

What are the timelines for each regulation?

The Spanish Ministry of Finance have aligned the dates for B2B electronic invoicing and VeriFactu to align, to prevent businesses from having to update their systems twice.

VeriFactu obligations will come into effect in October 2028 for both companies and autónomos. For mandatory B2B electronic invoicing (Ley Crea y Crece) it depends on company size. Large enterprises with an annual turnover exceeding €8 million must adopt structured B2B electronic invoicing by October 2027. All other businesses have until October 2028 to comply.*

Can you still send PDF invoices with VeriFactu?

Yes. VeriFactu does not change what your client receives. You can continue sending PDFs by email, what changes is how your software creates and stores the invoice on the backend. With future mandatory B2B electronic invoicing regulations, the format of the invoice that you send your business clients might change. However, this is a separate obligation with no confirmed deadline.

What about your gestor?

The law applies to your invoices, so if your gestor invoices on your behalf, they should be using VeriFactu certified tools. The same will happen for future mandatory B2B electronic invoicing. If you have any doubts, talk to your gestor to confirm how they are preparing for VeriFactu.

What you need to do right now as an autónomo

Your priority should be to get ready for VeriFactu as the deadline is Oct 2028. If you’re using Monzo Business to invoice, we’ve got you covered. We’ve built the feature with e-invoicing specialist Invopop, and it handles everything automatically.

But if not, here are 3 steps you can take:

1. Check your current invoicing software, is it certified or VeriFactu-compatible? Ask your provider directly.

2. Get your digital certificate (certificado digital) if you don't already have one. You'll need it to operate with the AEAT after VeriFactu. You can get this from FNMT.

3. Test an invoice before the deadline. Make sure VeriFactu mode is switched on, some softwares don’t have it set as default. Get comfortable with your new invoicing process.

If you’re not currently using invoicing software and you want to try the built-in invoicing tool on Monzo Business, we’ll set you up right after opening your account. It’s VeriFactu ready and free, and already prepping to support mandatory B2B electronic invoicing.


Sources

*Law 18/2022, of September 28, on the creation and growth of companies. boe.es

**State Tax Administration Agency (AEAT) - Royal Decree 1007/2023 and Royal Decree-Law 15/2025: mandatory deadlines for VeriFactu. sede.agenciatributaria.gob.es

***General Council of Official Associations of Administrative Managers - Mandatory electronic invoicing for companies: : consejogestores.org