Mandatory electronic invoicing
Everything you need to know about electronic invoicing in Spain: Verifactu, SIF certification, obligation timeline and how to prepare your company with Facturatum.
Which rules govern electronic invoicing?
Create and Grow Act (Law 18/2022)
Establishes mandatory electronic invoicing for B2B transactions with a progressive timeline.
Anti-Fraud Act (Law 11/2021)
Strengthens traceability requirements and limits revenue manipulation through certified software.
RD 1007/2023
Defines the technical requirements for Billing Information Systems (SIF).
Order HAC/1177/2024
Sets out technical specifications for invoicing systems and submission to Verifactu.
Implementation timeline
July 2025
Certified software available
2026-2027
Mandatory for companies
2026-2027
Mandatory for freelancers
Dates are subject to the AEAT’s final publication after the recent calendar adjustment. Facturatum is ready to comply from day one.
What do you need to comply?
Certified invoicing software (SIF) compliant with RD 1007/2023.
Connection to Verifactu to submit invoicing records to the AEAT.
Invoice generation with hash chain, digital signature and verifiable QR codes.
Immutable invoicing records that enable full traceability.
Ability to adapt to regulatory changes without switching software.
Need certified invoicing software?
Discover Facturatum