Guide
Spain: B2B e-invoicing and VERI*FACTU explained
Separate Spain’s B2B electronic invoicing rules from VERI*FACTU: applicable texts, timing, software capabilities and questions for your provider.
Two Spanish invoicing projects address different questions. Exchanging a structured invoice between businesses concerns the document delivered to the customer. Invoicing software requirements, including the VERI*FACTU mode, also concern the creation and traceability of billing records. Buying software advertised as supporting one does not demonstrate that it supports the other. Treat the two capabilities as separate items in your requirements document.
Read the right timetable
For B2B exchange, establish the applicable text, its entry into force and the business category. Order HAC/1028/2026, published on 5 October 2026, must now be read alongside the decree it implements. Do not recycle an old commercial deadline presented as universal. The country profile preserves qualifications about scope and calculation of the implementation period.
Ask specific provider questions
Request separate answers about the exchanged file, delivery channel, invoice statuses and tax records. Have the supplier demonstrate issuance, receipt and correction with matching references across the systems. Clarify the treatment of transactions outside the relevant scope. KlarFakt is neither the Spanish public solution nor software certifying VERI*FACTU obligations. Passing an XML check does not establish that these distinct business and reporting processes have been completed.
Position checked on 6 October 2026
Order HAC/1028/2026 enters into force on 6 October 2026 and starts the B2B implementation periods. Application follows the statutory one- and two-year stages by turnover; consult the transitional provisions.
Follow one invoice through to receipt
Start with one representative test invoice and the delivery channel agreed with its recipient. Record separately whether the file passed technical checks, whether transmission was accepted and whether the customer matched it to the underlying transaction. These are three different outcomes. Assign an owner to each failure and retain the original file alongside the responses. Also try a correction and a resend so that the process cannot silently create duplicate entries. A successful local validation report replaces neither a required transmission service nor an assessment of the transaction’s tax treatment. The linked country profile records the reviewed scope and unresolved points.
Sources and next steps
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No legal advice. Dates and obligations follow the official publications cited in the text; where a date is not final, the text says so.