Europe is experiencing the largest transformation of business invoicing in decades. What five years ago seemed like a distant trend — the obligation to issue structured electronic invoices between businesses — is already a reality in several countries and will be mandatory across the EU for intra-Community transactions by 2030. Each country is moving at its own pace with different technical models, but the direction is the same: machine-readable invoices, real-time data for tax authorities and the end of paper and PDF as valid invoice formats.

With the obligation to adapt invoicing systems to RD 1007/2023 just around the corner (1 January 2027 for corporations, 1 July 2027 for freelancers), choosing the right software is no longer just a question of price or features: it is a decision that will shape how you interact with the Spanish Tax Agency for years to come. And one of the key questions is: does the program I am evaluating support only VeriFactu, only No-VeriFactu, or both modes?

If you are a freelancer, SME or the person responsible for invoicing at a company operating in Spain, you have almost certainly heard of VeriFactu. But did you know there are two modes — VeriFactu and No-VeriFactu — and that the choice between them has direct implications for how you manage your invoices, how much technical responsibility you take on, and how you interact with the Spanish Tax Agency (AEAT)? This article covers everything you need to know to make the right decision.