Updated 31 August 2026. Mandatory B2B e-invoicing and invoicing software adapted to VERI*FACTU are progressing in parallel, but they are not the same obligation. Mixing up their timetables can lead to the wrong technical decisions.
Two separate obligations
VERI*FACTU and invoicing software systems (SIF) govern how the software that creates invoicing records must operate, including integrity, traceability, retention and protection against alteration. The Spanish Tax Agency confirms that, following the extension approved by Royal Decree-Law 15/2025, entities filing Corporate Income Tax must adapt their systems before 1 January 2027; all other affected taxpayers must do so before 1 July 2027.
Mandatory electronic invoicing between businesses and professionals (B2B) instead governs the issue, transmission and receipt of invoices in a structured electronic format. Royal Decree 238/2026 develops this system and establishes a phased application counted from the entry into force of the ministerial order that will develop the public e-invoicing solution:
- 12 months later for businesses and professionals whose turnover exceeded EUR 8 million in the previous calendar year.
- 24 months later for all other businesses and professionals.
Previous general references to January and July 2026 therefore no longer describe the current timetable. The specific B2B date depends on the regulatory milestone above, while the SIF/VERI*FACTU deadlines are the 2027 dates confirmed by the Tax Agency.
What a business should review now
- Identify every application that creates or stores invoicing data and ask the provider to confirm its compliance with the SIF rules.
- Establish whether the solution uses the VERI*FACTU route or retains records locally under the applicable requirements.
- Check that customers, suppliers and platforms will be able to exchange structured invoices when the B2B system becomes applicable.
- Define responsibilities, approval workflows, invoice-status reporting and document retention instead of treating the project as a simple switch from PDF.
- Keep evidence of the assessment, supplier commitments, software versions and test results.
Why early preparation matters
Starting before the deadline gives the business time to clean master data, reduce manual work and test accounting integrations without unnecessary pressure. It also prevents purchasing software on the basis of a vague “compliant” claim: the provider should state which obligation is covered, by which version and for which taxpayer profile.
How Advixy can help
Advixy reviews the tax, accounting and operational impact of both frameworks, coordinates the selection or adaptation of the software and helps document the implementation. The aim is not merely to meet a date, but to create a reliable, traceable invoicing workflow that supports management.
To assess your position, contact Advixy. You can also read our dedicated update: VERI*FACTU is delayed to 2027: what it means.
Official sources
- Spanish Tax Agency: extension of the SIF adaptation deadline (page updated 26 March 2026).
- Royal Decree 238/2026 on mandatory B2B e-invoicing.
- Law 18/2022 on business creation and growth.
This is general information. The exact application depends on the activity, taxpayer type, transactions and legislation in force at the relevant time.
