B2B e-invoicing and VeriFactu are not the same thing. They are two separate regulations with two different objectives, two different timelines and two different types of obligations. Yet confusion between them is extremely common — even among tax advisors and accounting firms. This guide definitively clarifies what each one is, who it affects and how they relate to each other.
Mandatory e-invoicing is coming to Spain under Royal Decree 238/2026 — but there is a critical detail that many SMEs and freelancers miss: the 12, 24 and 36-month deadlines have not started yet. Everything depends on a Ministerial Order that is still going through a public consultation process. This guide explains who is affected, when, and what you need to do.
Spain is undergoing three simultaneous regulatory changes in invoicing that affect every business and freelancer. The problem is that many confuse them, mix them up or treat them as one. They are not. The SIF (Invoicing Computer System), VeriFactu and B2B e-invoicing are three distinct concepts, born from three different regulations, with three different objectives and three different timelines. This guide explains each one clearly, with their real deadlines and key differences.