Verifactu vs electronic invoice: key differences

There is a very widespread confusion between Verifactu and mandatory electronic invoicing. They are two completely different obligations, with different legal bases, objectives and timelines.

They are different obligations

The fundamental difference:

  • Verifactu regulates the software that generates invoices — how they are created, recorded and stored internally
  • Electronic invoicing regulates the format and delivery of the invoice to the customer — how the document is transmitted between businesses

Verifactu: tax control

Legal basis

Law 11/2021 (Anti-Fraud Law) and Royal Decree 1007/2023

Objective

Prevent the manipulation of invoicing records. Ensure that no invoice can be altered or deleted without leaving a trace.

Mandatory date

January 2027 (companies), July 2027 (freelancers)

Electronic invoice: B2B digitalisation

Legal basis

Law 18/2022 (Crea y Crece Law)

Objective

Digitalise commercial relationships between businesses. Eliminate paper invoices in B2B transactions.

Mandatory date

Pending definition

Common mistakes

"I already comply with Verifactu because I send electronic invoices"

No. Verifactu refers to the internal system that generates and records invoices, not the delivery format.

"If I comply with Verifactu, I don't need electronic invoicing"

They are independent obligations. You will need to comply with both.

"Electronic invoicing is already mandatory"

Not yet on a general basis. The regulation with specific deadlines is still under development.

What should you prioritise?

Right now, your priority should be Verifactu. The deadlines are firm (2027), the regulations are fully developed and the AEAT system is already operational. Mandatory electronic invoicing will come later.

CokuApp: ready for both obligations

CokuApp complies with Verifactu today and will be ready for mandatory electronic invoicing.

  • Verifactu operational — Records with digital fingerprint, chaining and submission to the AEAT
  • Automatic QR code — On all invoices, ready for verification
  • Structured tax data — All tax information already captured in the system
  • Continuous evolution — CokuApp updates to comply with every new obligation

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