Verifactu vs mandatory e-invoicing: what each one is
Almost every Spanish SME mixes the two terms. They are two different things, two different laws, two different timelines. Both arrive in 2026-2027 and coexist on the same invoice. Verifactu regulates the invoicing software. Mandatory e-invoicing regulates the format and channel of the invoice. This page explains the difference in 5 minutes and what you have to do in your SME.
Summary in a table
| Question | Verifactu | Mandatory B2B e-invoicing |
|---|---|---|
| What it regulates | The invoicing software: how it records, retains and reports every invoice | The format and channel: invoices travel as structured XML through an accredited platform |
| Underlying rule | Royal Decree 1007/2023 | Royal Decree 238/2026 (develops Law 18/2022 "Crea y Crece") |
| Timeline | 1 Jan 2027 companies · 1 Jul 2027 freelancers | Sept 2026 issuers >8M EUR · Sept 2027 everyone else |
| Visual signature | QR code + cryptographic hash on the invoice | Structured XML (FacturaE 3.2.x, Factur-X, UBL, CII) |
| Who it binds | Anyone issuing invoices with software | Anyone issuing invoices to another company or professional |
| What you receive as a recipient | An invoice with a QR verifiable at the AEAT | An invoice in structured XML, not PDF |
Verifactu in one sentence
Verifactu requires your invoicing software to record every invoice with a chained cryptographic hash, generate a QR code and, optionally, send the record immediately to the AEAT (Spanish tax authority). The goal is to prevent after-the-fact invoice tampering.
In plain terms: Verifactu tells you how your software has to lock down the invoice.
The full guide for the receiver is in Verifactu from the receiver side.
Mandatory e-invoicing in one sentence
Mandatory B2B e-invoicing requires companies to send and receive invoices in a structured format (XML) over an accredited platform, not in PDF. Royal Decree 238/2026 (BOE March 2026), which develops the "Crea y Crece" law (Law 18/2022).
In plain terms: mandatory e-invoicing tells you in what format and over what channel the invoice travels.
Full guide for the receiver in Mandatory e-invoice reception 2026.
Can they coexist? Yes, and usually they will
One invoice can comply with both regulations at the same time:
- The issuer uses Verifactu-certified software, which generates the QR + hash + (optionally) registers it with the AEAT.
- That invoice is transmitted to the recipient in structured FacturaE 3.2.x format over an accredited platform (mandatory e-invoicing).
Result: starting late 2026, your SME will receive invoices that combine both requirements. Structured XML with a Verifactu block inside.
What changes for your SME as a RECEIVER
Most public content explains this from the issuer side. But most SMEs are receivers of invoices rather than high-volume issuers. What you have to do:
1. Make sure your system reads XML, not just PDF
When a FacturaE 3.2.x arrives, your system must parse the XML, extract the lines, not stop at the PDF rendering. If your only process is OCR over PDF, it breaks.
2. Validate the Verifactu QR on the invoices you receive
The QR links to the AEAT. It confirms that the invoice is actually registered and not fabricated. It is a free integrity check. Take advantage of it.
3. Keep line-by-line control against PO and delivery note
The XML gives you clean data. It does not tell you if the price matches what was agreed or if the quantity matches what was received. You still have to reconcile that. Three-way matching does not become obsolete; it gets easier because the input is more reliable.
4. Export the result to your accounting ERP
Your Holded, Sage, A3, Contasol or whatever you use still books the invoice at the end. What changes is that between the supplier email and your ERP you need a layer that: (1) reads structured XML, (2) validates the QR, (3) cross-checks against POs and delivery notes, (4) exports cleanly.
That layer is what ininvoice does.
Real combined timeline
| Date | What happens |
|---|---|
| March 2026 | BOE publication of Royal Decree 238/2026 (mandatory e-invoicing) |
| September 2026 | Issuing companies >8M EUR start mandatory e-invoicing. Your SME starts to receive structured XML from large suppliers. |
| 1 January 2027 | Companies required to use Verifactu. Invoicing software has to generate QR + hash on every invoice. |
| 1 July 2027 | Freelancers required to use Verifactu. |
| September 2027 | Remaining companies (including your SME if it issues) under mandatory e-invoicing. |
Check the applicable timeline for your specific case with your tax adviser. Dates may be adjusted by ministerial order.
How to prepare for both at once (not separately)
The mistake many SMEs are making: treating Verifactu and e-invoicing as two separate projects. They are not. The new piece your SME needs (the layer that receives, validates and processes) is the same for both.
Five steps:
- Identify your top 20 suppliers by invoice volume. Assume the large ones start electronic issuance in September 2026.
- Verify that your system accepts XML in addition to PDF. If you only read PDF, you will have a problem.
- Lock down matching against POs and delivery notes. The input improves, the control is still yours.
- Decide on Verifactu QR verification. Verifying the QR against the AEAT is voluntary on your side until January 2027 and stays an optional external check.
- Document the flow: who receives, who validates, who approves, who pays, who books. If it is manual today, automate before the volume scales.
How ininvoice covers it
ininvoice is the control layer between your supplier email and your ERP. As Verifactu and mandatory e-invoicing roll out, your operational job on the receiving side does not change, and ininvoice covers it:
- Reads the invoice you receive (PDF or a phone photo/scan) and extracts the lines; when a field is unclear it goes to human review.
- Validates the tax figures (base + VAT − IRPF withholding), the supplier's tax ID against the PO, invoice dates and intra-EU reverse charge.
- Runs three-way matching line-by-line pre-tax against your PO and your delivery note.
- Detects duplicates, overpayments and exceptions.
- Exports a CSV that imports into your ERP (Holded, Sage, A3, Contasol).
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Frequently asked questions
- Do I have to adapt to both at the same time?
- Yes, both arrive in parallel. Verifactu is for your invoicing software. Mandatory e-invoicing is for the format and channel. If you issue to companies and use software, both apply to you.
- If I only receive invoices, does it still affect me?
- Yes. Your suppliers will start issuing them in structured XML and with a Verifactu QR. Your SME has to have the system ready to process them.
- Will my current ERP work?
- Most Spanish ERPs are adding basic reception. Line-by-line matching with POs and delivery notes is not standard and usually requires a dedicated layer like ininvoice.
- What if I only issue invoices to consumers (B2C)?
- Mandatory B2B e-invoicing does not apply to B2C. Verifactu does apply to the software, regardless of whether you invoice B2B or B2C.
- How much does automating it with ininvoice cost?
- Plan: 49 EUR/month up to 200 documents/month. No implementation fee, no commitment. See pricing.
One tool for both regulatory changes
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