Quick answer
Verifactu requires compliant billing software from 1 January 2027 for companies and 1 July 2027 for self-employed people (autónomos) and other taxpayers, under Royal Decree-law 15/2025. B2B e-invoicing under the Crea y Crece law now has its regulation (Royal Decree 238/2026) and will be phased in after a ministerial order is published. The Basque Country uses TicketBAI instead of Verifactu, and invoices to public bodies go in Facturae format through FACe.
Key dates
| When | What changes |
|---|---|
| 1 January 2027 | Verifactu mandatory for corporate income tax payers. |
| 1 July 2027 | Verifactu mandatory for autónomos and all other taxpayers. |
| 12 months after the ministerial order | B2B e-invoicing for businesses with turnover above €8 million. |
| 24 months after the ministerial order | B2B e-invoicing for all other businesses and autónomos. |
What Verifactu is
Verifactu comes from Spain’s anti-fraud law (Law 11/2021) and the billing software regulation in Royal Decree 1007/2023. Billing software must create a chained, tamper-proof record of every invoice, print a QR code on it and, in “VERI*FACTU” mode, send the records to the tax agency (AEAT) automatically. The invoice your client receives can still be a PDF; what changes is the software that issues it.
The dates have been pushed back twice. The current ones are 1 January 2027 for companies and 1 July 2027 for autónomos. A further delay has been reported, but until it appears in the official gazette (BOE), these dates apply.
What it means if you use Invoiceferry
Invoiceferry is not certified Verifactu billing software. It does not create invoice records, add the tax QR code or send anything to the AEAT. In practice:
- Until your deadline, you can keep issuing PDF invoices with Invoiceferry, as long as they contain the details required by Royal Decree 1619/2012.
- From your deadline, issue your official invoices with Verifactu-compliant software. The AEAT offers a free basic invoicing app for small businesses; check whether it suits you.
- You can keep using Invoiceferry for proforma invoices, quotes and other documents that are not invoices.
B2B e-invoicing under Crea y Crece
Law 18/2022 (“Crea y Crece”) requires all invoices between businesses and autónomos to be structured e-invoices (a PDF is not enough) and adds reporting of payment status, to fight late payment. The regulation was approved as Royal Decree 238/2026, but the clock starts with a ministerial order that sets the technical details: 12 months later for businesses with turnover above €8 million and 24 months later for everyone else. Check the BOE to see whether the order has been published.
TicketBAI, public sector and the Canary Islands
In Álava, Bizkaia and Gipuzkoa, TicketBAI applies instead of Verifactu and is already mandatory; Invoiceferry does not produce TicketBAI invoices. Invoices to Spanish public bodies must be Facturae e-invoices sent through FACe or a regional portal, which Invoiceferry does not generate either. The Canary Islands use IGIC instead of VAT. For a regular Spanish invoice, see our Spain invoice template.
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Open the free invoice makerFrequently asked questions
When does Verifactu apply to freelancers in Spain?
From 1 July 2027 for autónomos, and from 1 January 2027 for companies, under Royal Decree-law 15/2025. Watch the BOE for any further delay.
Is Invoiceferry Verifactu-compliant?
No. It is not certified billing software and does not send records to the AEAT. Use it for invoices until your deadline, and for quotes and proformas after that.
Are Verifactu and e-invoicing the same thing?
No. Verifactu covers the software that issues invoices and reporting to the tax agency. The Crea y Crece mandate covers the structured format and exchange of invoices between businesses.
When will B2B e-invoicing be mandatory in Spain?
12 months after the ministerial order for businesses above €8 million turnover, and 24 months after it for the rest, including autónomos.
What is TicketBAI?
The Basque Country’s own system, already mandatory in Álava, Bizkaia and Gipuzkoa. Each invoice is issued with approved software that adds a TBAI code and QR.
Related guides
This guide is a summary, not legal or tax advice. Rules and dates change, so check with the tax authority or your adviser. Updated: 2026-11-06.