By Clara Team
VeriFactu versus electronic invoicing in Spain
VeriFactu and electronic invoicing between businesses are separate obligations. They may be handled by the same software, but they govern different parts of the invoice journey.
- VeriFactu looks towards the system and the Tax Agency: how the billing record is created, preserved, chained, and, in verifiable mode, submitted.
- B2B electronic invoicing looks towards professional exchange: the format in which an invoice is delivered and received and how its status is reported.
Quick comparison
| Question | VeriFactu | B2B electronic invoicing |
|---|---|---|
| What does it govern? | The system and billing records | Exchange between businesses and professionals |
| Main purpose | Integrity and traceability | Interoperability and structured data |
| Can it affect invoices to individuals? | Yes | B2B rules focus on business and professional relationships |
| Is a PDF enough? | It does not replace the required record | It is not necessarily the required structured format |
A practice example
A psychologist issues one invoice to a private individual and another to a company. The software may need VeriFactu-ready records for both. B2B electronic invoicing is particularly relevant to the company transaction.
This is why “I email a PDF” does not answer either question by itself. The PDF is the visible representation, while separate requirements apply to the underlying record and to structured exchange.
What VeriFactu requires
Royal Decree 1007/2023 requires integrity, preservation, accessibility, readability, traceability, and inalterability of billing records. VERI*FACTU mode submits them to the Tax Agency; non-verifiable systems retain them under additional controls.
See the VeriFactu guide for psychologists for timing and preparation.
What B2B electronic invoicing requires
The regime comes from Law 18/2022 and Royal Decree 238/2026. It focuses on issuing, sending, and receiving invoices in structured, interoperable formats, together with reporting of specified invoice states.
Its timetable and conditions must be reviewed separately from VeriFactu.
Questions for a software provider
- Which VeriFactu operating model will the system use?
- Is the QR code generated automatically?
- How is an issued invoice corrected?
- Which structured invoice formats are supported?
- Can the system receive invoices as well as issue them?
- How are acceptance, rejection, and payment states communicated?
- Can invoices and records be exported?
Use the guide to choosing invoicing software for psychologists to evaluate the answers.
Clara's invoicing for psychologists is ready for VeriFactu and keeps the workflow connected to the practice's sessions.
Frequently asked questions
Are VeriFactu and electronic invoicing the same?
No. VeriFactu governs the system and records. B2B electronic invoicing governs invoice format and exchange.
Is an emailed PDF sufficient?
Not necessarily. The B2B regime provides for structured invoices that other systems can process.
Could both obligations apply to me?
Yes. The same professional may need VeriFactu-ready records and structured B2B invoices.
Official sources
Information reviewed on September 5, 2026.