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E-invoicing and VERI*FACTU in Spain: what the rules require and from when

Two obligations that are often confused. VERI*FACTU sets the requirements for invoicing software under Real Decreto 1007/2023: chained records, QR code, modes, dates in force and the penalties of article 201 bis. Mandatory business-to-business e-invoicing under Ley 56/2007 and Real Decreto 238/2026: formats, the public solution, invoice statuses and the timetable set by Orden HAC/1028/2026. Two modules with case studies.

Intermediate2 modules46 minFree course

2026 rules — verified on October 5, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

Before you start

This course assumes you have read the following.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell the requirements for invoicing software apart from mandatory e-invoicing between businesses
  • Identify who is bound by the Regulation approved by Real Decreto 1007/2023 and which transactions fall outside it
  • Explain what an invoicing record is, how records are chained and when they must be signed
  • Choose between the VERI*FACTU mode and keeping the records in the system itself
  • Place the adaptation dates in force on 3 October 2026 and the penalties of article 201 bis of the General Tax Law
  • Tell a structured electronic invoice apart from a PDF sent by email
  • Explain the obligation in article 2 bis of Ley 56/2007 and its development by Real Decreto 238/2026
  • Place the dates of effect from Orden HAC/1028/2026, published in the BOE on 5 October 2026 and in force since 6 October 2026
  • Describe the formats, platforms, public solution and invoice statuses the system requires
  • Recall who must invoice public bodies electronically under Ley 25/2013

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 123 minFree — no accountVERI*FACTU: requirements for the software you invoice withWhat you will be able to do
    • Tell the requirements for invoicing software apart from mandatory e-invoicing between businesses
    • Identify who is bound by the Regulation approved by Real Decreto 1007/2023 and which transactions fall outside it
    • Explain what an invoicing record is, how records are chained and when they must be signed
    • Choose between the VERI*FACTU mode and keeping the records in the system itself
    • Place the adaptation dates in force on 3 October 2026 and the penalties of article 201 bis of the General Tax Law
    Read this module
  2. Module 222 minFree — no accountMandatory e-invoicing between businesses and with public bodiesWhat you will be able to do
    • Tell a structured electronic invoice apart from a PDF sent by email
    • Explain the obligation in article 2 bis of Ley 56/2007 and its development by Real Decreto 238/2026
    • Place the dates of effect from Orden HAC/1028/2026, published in the BOE on 5 October 2026 and in force since 6 October 2026
    • Describe the formats, platforms, public solution and invoice statuses the system requires
    • Recall who must invoice public bodies electronically under Ley 25/2013
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Spanish

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.