Verifactu and business-to-business e-invoicing are not the same thing
Item
Verifactu
B2B e-invoicing
Rule
RD 1007/2023
Ley 18/2022, art. 12
What it governs
The software that issues
The format of the invoice
Who enforces it
The tax agency
Digitalisation (SEDIA)
Maximum penalty
150,000 EUR
10,000 EUR
Does the invoice change?
No: paper still works
Yes: it must be electronic
Date
1 Jan 2027 and 1 Jul 2027
It has no date
The fourth final provision gives you until 1 January 2027, six months ahead of everyone else. That date read 2026 until RDL 15/2025 moved it, so most published guidance is a year out.
Your software supplier had to offer an adapted product by 29 July 2025, and that deadline was not extended. Before buying anything, ask them for the declaración responsable of art. 13.3: it is free, and it is a document.
Refine the answer
The three conditions the regulation checks before it looks at your tax: art. 3.1 requires you to use a computerised system, art. 3.3 excludes the SII, and art. 1.3 sets the territory by tax domicile.