Verifactu is Spain's anti-fraud regime requiring invoicing software to meet technical requirements set by the tax agency AEAT — tamper-proof records, event logging and optional real-time submission. It applies to companies by 1 January 2027 and the self-employed by 1 July 2027, separate from (and earlier than) the Crea y Crece B2B e-invoicing mandate.
Official source: sede.agenciatributaria.gob.es