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Are Verifactu and e-invoice obligation one and the same?

  • Two major systems are being developed in Spain: B2B e-invoice obligation and VeriFactu. These systems are not the same.
  • E-invoice is for B2B transactions, while VeriFactu is for fiscalization and special software requirements in the retail and B2C sectors.
  • Reporting invoice or receipt records to the Spanish Tax Agency (AEAT) under the VERIFACTU system is one thing, while issuing or receiving B2B electronic invoices is another.
  • These two systems are based on different regulations and serve different purposes.

Source Fiscal Requirements

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