Veri*Factu vs. Ley Crea y Crece: Clearing the E-Invoicing Confusion

It is very common to confuse them because both radically transform how invoicing works in Spain — but they are two completely independent regulations, driven by different ministries, with different objectives and their own technical timelines.

The simplest way to tell them apart: Royal Decree 1007/2023 regulates SIF, with VERI*FACTU mode (AEAT reporting) or non-VERI*FACTU mode (additional controls). Law 18/2022, Crea y Crece, and its implementing rules regulate structured electronic invoice exchange between businesses and professionals.

How do they interact at the architecture level?

A billing platform may need to address both regimes, but not every B2B transaction is subject to both. Check each regime's scope and exclusions: for example, SII taxpayers are excluded from the SIF regulation, and certain simplified invoices are excepted from the B2B regime. Regional tax rules and the applicable timetable must also be considered.

The internal layer: Veri*Factu (guarantee of origin)

When the user clicks "Issue Invoice", Veri*Factu takes control of the software's internal engine:

• It generates a creation record chained to the system's previous record using a digital fingerprint. In VERI*FACTU mode, an electronic record signature is not mandatory.
• It preserves correction traceability: depending on the case, a record correction, cancellation or corrective invoice is appropriate; the history is not deleted.
• It includes the required QR code or its content for electronic invoices. The wording “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT” applies only to the mode that submits all records.
• It streams that billing record to the AEAT in real time (Veri*Factu mode).

The external layer: Ley Crea y Crece (commercial exchange)

Once the invoice is "technically intact", the Ley Crea y Crece governs how it travels to the customer:

• When the obligation applies, a plain PDF by email is not enough: the invoice must use an accepted structured format, such as UBL, CII, Facturae or EDIFACT. Transitional rules require an accompanying PDF in certain cases.
• Invoices are exchanged using private platforms, the AEAT public solution or both. If the public solution is not used to issue the invoice, the system must simultaneously submit a faithful UBL copy to that solution.
• Articles 10 and 12 of Royal Decree 238/2026 govern status and full effective payment reporting. The deadline is four calendar days from the status or payment, excluding Saturdays, Sundays and national public holidays. The public route is specifically governed by Article 12; transitional rules apply to certain individuals and income-attribution entities.

The impact of the latest legislative updates

Review as of 16 October 2026: SIF deadlines and B2B e-invoicing deadlines follow separate timetables:

• SIF: Article 3 of Royal Decree-Law 15/2025 requires adaptation before 1 January 2027 for in-scope Corporate Income Tax taxpayers, and before 1 July 2027 for the other taxpayers covered by Article 3.1 of the regulation. This does not mean everyone must choose VERI*FACTU mode.
• B2B: Royal Decree 238/2026, published on 31 March 2026, implements Crea y Crece. Order HAC/1028/2026, published on 5 October and in force from 6 October 2026, starts the effective application timetable: twelve months for turnover above €8 million in the previous calendar year (6 October 2027) and twenty-four months for everyone else (6 October 2028). Certain individuals and income-attribution entities with turnover up to €8 million have twelve additional months to report invoice statuses, under the third transitional provision.

In short: Veri*Factu proves to the Tax Authority that your software does not misrepresent what you invoice; the Ley Crea y Crece proves to your customer (and to the State) what you are charging, in what format — and above all, when they pay you.