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 introduces invoice status fields — acceptance, rejection, payment — as a mechanism for traceability and late payment control. They are a valuable tool. But there is a technical and accounting risk that Position Paper No. 3/2026 by Economistas Contables EC-CGE identifies with precision: if those status fields are not managed correctly in the software, they can indirectly push businesses towards recording income and expenses at the moment of actual cash receipt or payment, rather than at the point of accrual. For advisors, accountants and economists, understanding this distinction is essential.
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?