How to Implement E-Invoicing in Spain: A Step-by-Step Guide

Because Spain runs two separate mandates — Verifactu and the Crea y Crece B2B mandate — implementation planning means tracking two timelines, not one. This guide walks through both.

Step 1: Know Your Deadlines

Confirm which dates apply to your business:

Verifactu (invoicing software certification):

Companies (Impuesto sobre Sociedades): 1 January 2027
Self-employed and other businesses: 1 July 2027

Crea y Crece B2B mandate (structured invoice exchange):

Turnover above €8 million: 1 October 2027
All other VAT-registered businesses: 1 October 2028

If you're a larger business, notice how close together Verifactu (January 2027) and your B2B deadline (October 2027) fall — plan both as one combined project rather than two separate ones.

Step 2: Audit Your Current Invoicing Process

Before choosing software, map out:

What invoicing software or manual process you currently use (Word/Excel invoicing has no path to Verifactu compliance — it requires software)
Whether you already report via SII (Suministro Inmediato de Información), Spain's existing real-time VAT reporting system for large taxpayers — SII users have different obligations under the SIF/Verifactu regulation than non-SII businesses
Whether you invoice Spanish public administrations (FACe/Facturae) as well as private businesses
Whether any customers are outside Spain — cross-border invoices are not subject to Verifactu

Step 3: Choose Verifactu-Certified Software

Ask any candidate vendor directly:

Is your software Verifactu-certified today, or what's your certification timeline?
Does it support the hash-chaining and QR code requirements, or only partial compliance?
Does it also support UBL (for the B2B mandate's public platform) if you plan to use the free AEAT solution rather than a private platform?
Does it handle Facturae if you also invoice Spanish public bodies?

See our Spain software comparison for a starting shortlist.

Step 4: Decide Between the Public Platform and a Private Provider (B2B Mandate)

For the B2B mandate specifically, you'll choose between:

The free public AEAT platform — uses UBL, no cost, but likely more limited automation/integration than a commercial platform
An accredited private platform — supports Facturae, CII, or EDIFACT in addition to UBL, typically with tighter ERP/accounting integration

Higher invoice volumes generally favor a private platform with direct software integration; very low-volume businesses may find the free public platform sufficient.

Step 5: Test Before You're Required To

Once your software has shipped Verifactu support:

Generate test invoices and confirm the QR code resolves correctly to the AEAT verification page
Confirm the hash chain correctly links sequential invoices
Walk through the correction procedure (factura rectificativa) with your finance team — you cannot edit an issued invoice under Verifactu, only cancel and reissue

Step 6: Communicate With Trading Partners (B2B Mandate)

As your B2B mandate deadline approaches:

Confirm which platform and format your key customers and suppliers will use
If you're on the public AEAT platform (UBL) and a trading partner uses a private platform with a different format, confirm interoperability — this is a newer system and cross-platform handling is worth testing early rather than assuming it works

Common Mistakes to Avoid

Treating Verifactu as the full B2B mandate. It isn't — it's software certification, not an invoice-exchange requirement.
Assuming your current FACe/Facturae setup for public-sector invoicing automatically covers the B2B mandate. It doesn't; the B2B mandate is a separate obligation with its own format and platform choices.
Waiting until the deadline year to start. Vendor certification timelines, ERP integration, and trading-partner testing all take longer than expected — start well before your applicable deadline.

For the full regulatory picture, see our complete Spain e-invoicing guide.

Last updated: August 2026. Timelines reflect Real Decreto-ley 15/2025 (Verifactu postponement) and Royal Decree 238/2026 (B2B mandate dates); check official AEAT and BOE sources for any subsequent changes.