Spain has two major invoicing changes underway. They sound similar, share some vocabulary and may both apply to the same invoice, but they solve different problems.

VERI*FACTU is not B2B e-invoicing. Complying with one framework does not automatically mean complying with the other.

The distinction matters when building a product. If both projects are hidden behind one label, it is easy to send the wrong document, promise coverage that does not exist or discover too late that a second workflow was missing.

VERI*FACTU governs how the invoicing system works

Spain's regulation for invoicing software covers the systems used to issue invoices. It requires them to create secure, chained and tamper-evident records and to include a QR code on affected invoices.

Under the VERI*FACTU mode, the system sends the AEAT an invoice registration record for each invoice. That record contains a structured summary of fiscal data, but the AEAT explicitly states that it is not an electronic invoice and does not necessarily contain the complete document.

The invoice itself may still be delivered as a PDF or even on paper when the applicable rules allow it. VERI*FACTU is concerned with the behaviour of the invoicing system, the integrity of its records and, in this mode, their submission to the AEAT.

The general adaptation dates currently published by the AEAT are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for the other covered taxpayers.

B2B e-invoicing governs the document and its exchange

The B2B obligation originates in Law 18/2022 and was developed by Royal Decree 238/2026. It concerns invoices between businesses and professionals: the supplier must issue and transmit a structured electronic invoice, and the recipient must be able to receive it.

The Spanish system will combine interoperable private platforms with a public e-invoicing solution. It also introduces invoice statuses and payment information. It is not simply a PDF sent by email.

The royal decree entered into force in April 2026, but its effective application depends on the entry into force of the ministerial order developing the public solution. From that order, the general deadline will be twelve months for businesses with turnover above eight million euros and twenty-four months for the rest. There is therefore no single final calendar date that can safely be quoted today without first checking that order.

One sale may require both workflows

Consider a Spanish company invoicing another Spanish company through software covered by the invoicing-system regulation.

  • The B2B workflow creates and delivers the complete electronic invoice in an accepted syntax through the relevant exchange infrastructure.
  • The VERI*FACTU workflow creates the fiscal record, chains it to the previous record and submits it to the AEAT.

Both workflows start from the same commercial transaction, but they do not carry the same artefact and do not have the same destination. The complete invoice goes to the customer and the B2B infrastructure. The VERI*FACTU record goes to the AEAT.

There are also invoices covered by invoicing-system requirements that are not B2B. A consumer sale may require a QR code and an invoice registration record without becoming an electronic invoice between businesses.

What your architecture should keep separate

The internal model can share customers, lines, taxes, numbering and totals. From there, it helps to treat these as separate outputs:

  • the invoice document received by the customer;
  • the immutable fiscal record and its chain;
  • the submission to and response from the AEAT;
  • the B2B exchange and its delivery, acceptance and payment statuses.

Separating these responsibilities prevents an external outage from unnecessarily blocking issuance and lets each channel be corrected, retried and audited under its own rules.

What FiscalRail covers today

FiscalRail currently focuses on Spanish invoice issuance and VERI*FACTU: numbering, taxes, immutable documents, PDFs, QR codes, chained records, AEAT authorisation, submission and result tracking.

FiscalRail does not yet provide the mandatory B2B e-invoice exchange described by Royal Decree 238/2026. We do not present a PDF invoice or a VERI*FACTU record as a substitute for that future integration.

Read our introduction to VERI*FACTU or create a Test account to exercise issuance, QR codes and simulated outcomes without contacting the AEAT.

This article describes the general framework as of 24 August 2026 and is not tax or legal advice. Confirm the rules and dates applicable to your case with an adviser.