Verifactu in Spain and e-invoicing in the Netherlands: what's law and what's a plan
Checked on 6 November 20262 min read
Short answer
In Spain, Verifactu applies from 1 January 2027 for companies and 1 July 2027 for the self-employed, according to the BOE; a postponement to 2028 has been announced but not published. In the Netherlands, the government chose on 11 September 2026 to make e-invoicing between businesses mandatory from 1 July 2030, but that is not law yet.
Side by side
These are two different rules: Verifactu is about the software you issue invoices with, the Dutch plan is about the format of invoices between businesses. Spain has its own B2B e-invoicing law (Ley 18/2022, "Crea y Crece"), which is not covered here.
| Spain | Netherlands | |
|---|---|---|
| What | Verifactu: invoicing software must record every invoice tamper-proof | E-invoicing: invoices between businesses as structured files |
| Companies | 1 Jan 2027 (BOE) | 1 Jul 2030 (plan) |
| Self-employed | 1 Jul 2027 (BOE) | 1 Jul 2030 (plan), KOR exempt |
| Status | Law; postponement to 2028 only announced | Government choice; bill expected before summer 2027 |
| Reporting | Optional real-time sending to the AEAT ("Verifactu" mode) | Digital reporting of domestic transactions from 1 Jul 2031 (plan) |
Spain: Verifactu in short
Verifactu is the short name of Royal Decree 1007/2023; its current dates come from Royal Decree-law 15/2025. It applies to the software you issue invoices with: every invoice gets a chained fingerprint and a QR code, and can't be changed or deleted without a trace. It doesn't apply to businesses already in the SII, or to the Basque Country and Navarre, which have their own systems.
Netherlands: e-invoicing in short
An e-invoice is a structured file (for example UBL through Peppol), not a PDF. EU rules (ViDA) require it for invoices to businesses in other EU countries from 1 July 2030. The Dutch government wants the same for domestic invoices. Until the bill passes, dates and details can still change.
What to do now
- Ask your invoicing software provider when it supports Verifactu or e-invoicing.
- Keep received invoices in one place, not spread over mailboxes.
- Talk to your accountant or gestor about what applies to you.
This guide explains the rules and plans and is not tax advice. For your own situation, ask your accountant or gestor.
How Oteo fits
Oteo doesn't issue invoices, so it isn't a Verifactu or e-invoicing program. It handles the other side: it collects the invoices you receive, checks them and gets them ready for your accountant.
Try Oteo freeSources
- BOE: Real Decreto-ley 15/2025 (Verifactu dates in 2027)
- BOE: Real Decreto 1007/2023 (invoicing software regulation, Verifactu)
- Rijksoverheid: Kabinet kiest voor invoering e-facturatie en rapportage voor bedrijven (11 Sep 2026)
- EUR-Lex: Directive (EU) 2025/516, VAT in the Digital Age (ViDA)
Checked on 6 November 2026
Questions
When does Verifactu apply to the self-employed in Spain?
From 1 July 2027 according to the BOE. A postponement to October 2028 was announced on 5 October 2026 but is not published in the BOE.
When does e-invoicing become mandatory in the Netherlands?
The government plans 1 July 2030 for invoices between businesses, also within the Netherlands. It is not law yet, and businesses in the small business scheme (KOR) are exempt.
Does this change the invoices I receive?
In Spain, many invoices will carry a QR code you can check with the AEAT. In the Netherlands, suppliers will send structured e-invoices instead of PDFs once the rules apply.