In 2025 Spain finalized the technical rulebook for certified billing, activated AEAT’s Verifactu services, and pushed user deadlines to 2026. This Billing news 2025 guide explains what changed, who is affected, and the steps to take now to stay compliant. You will learn the new invoicing regulations for QR, hash, and event logs, how SII and Crea y Crece fit in, and the exact dates for companies and self-employed.
Quick FAQ
What actually changed in 2025?
AEAT (Spain’s Tax Agency) turned on Verifactu services for testing and pilots. User obligations start in 2026. The technical specifications are now fixed (QR, hash, record formats, etc.).
Is anything mandatory for autónomos in 2025?
No. Using Verifactu (the new anti-fraud billing rules and services) is optional in 2025. 2025 is for preparing and integrating your software.
When do the obligations start?
Companies that pay Corporate Income Tax (Impuesto sobre Sociedades) must comply from 1 January 2026. Sole traders and the rest from 1 July 2026.
What is SII?
SII means 'Suministro Inmediato de Información' (Spain's online system where some businesses send their VAT - sales and purchase books to the Tax Agency within a few days). It is not e-invoicing and it is not Verifactu.
Is SII newly mandatory in 2025?
No. SII is the daily VAT book reporting system for monthly VAT filers (Large Companies, REDEME - monthly VAT refund register - and VAT groups). This has been true since 2017.
How does Crea y Crece B2B e-invoicing relate to Verifactu?
They are separate. Verifactu governs anti-fraud controls and the QR. Crea y Crece will require e-invoices between businesses once its regulation is approved.
Is there a free option?
Yes. You can comply at zero cost if you use a free plan from a compliant tool. renn offers free invoicing with Verifactu support.
Billing news 2025: quick summary
AEAT activated Verifactu services in April 2025 so software and companies can test submission, consultation, and QR verification now.
Deadlines moved to 2026 for users. Software makers still keep their 2025 delivery milestones.
Technical specs are final: QR size and content, hash chain, event logs, export, and multi-entity use rules are set.
SII scope did not change: it remains for monthly VAT filers only.
Crea y Crece e-invoice will phase in after its regulation is approved, with staged timing by company size.
Invoicing changes 2025: what is live now
AEAT services are live: you can send billing records, consult what you sent, and let recipients verify invoices via QR. You can pilot flows all year.
Dates shifted to 2026 for users: 2025 is the adaptation period.
No real-time sending obligation in 2025: use this year to finish the technical onboarding.
Software vendor duties apply now: only buy tools whose makers signed a "declaración responsable" (formal statement that they meet the rules).
Electronic invoice self-employed 2025: what is mandatory and what comes later
For autónomos in 2025: Verifactu use is voluntary. Keep issuing correct invoices and get your software ready.
B2G e-invoice stays as before for cases covered since 2015 (invoices to public bodies). This is not new.
From 2026: companies under Corporate Income Tax must comply from 1 January 2026. Autonomous workers must comply from 1 July 2026.
Crea y Crece B2B e-invoice: once the regulation is approved, firms above 8 million euros turnover will have 1 year, the rest 2 years, with extra time for smaller firms and sole traders to report invoice states.
Invoices self-employed 2025: formats you should adopt now
QR code: a square you can scan with a phone. Print it 3-4 cm wide (30-40 mm). Use the normal QR standard with "level M" so it still scans even if part is smudged. If your invoice is fully electronic, you can include the QR link (URL) instead of printing the square.
Simple legends that must appear: when you run in VERI*FACTU mode (real-time send), add the Verifactu legend and unique code so recipients know how to verify.
Hash chain: a "hash" is a digital fingerprint of the data. Each record links to the next. If someone changes a record later, the chain breaks and the system alerts you.
Event log: a built-in diary of key actions like anomalies, exports, and when you switch between VERIFACTU (send) and NO VERIFACTU (keep locally) modes.
Export and conservation: keep data readable and unchanged. Export the full period when needed and keep a faithful copy.
Recipient visibility: give clients free access to their e-invoices for 4 years. In the first months of coexistence, attach a readable PDF if needed.
Billing law 2025: how the pieces connect
Antifraud Law 11/2021: bans double-use software.
Royal Decree 1007/2023: sets the core software rules.
Order HAC/1177/2024: closes the technical details (QR, hash, logs).
Royal Decree 254/2025: moves user start dates to 2026.
Crea y Crece Law 18/2022: will mandate B2B e-invoice via a separate regulation (still pending).
New invoicing regulations 2025: what your software must do
Build and send billing records: create XML records (structured files) for new invoices and cancellations, send them, and process AEAT responses.
Keep integrity and traceability: hash each record, keep your system clock accurate within 1 minute, and alert if the chain fails.
Support both modes: VERIFACTU sends in real time. NO VERIFACTU creates signed records locally with QR but does not send automatically.
Multi-entity done right: if one tool serves many taxpayers, each must have its own series, chains, and visible ID so users never confuse entities.
QR for recipients: generate the QR or the QR URL field so the buyer can verify.
Buyer checklist for 2025:
- Ask for the vendor’s "declaración responsable".
- Confirm QR, hash, logs, and XML exports exist today.
- Test AEAT connectivity in a sandbox (test environment) before going live.
- Check there is a clear mode switch and per-taxpayer isolation.
Learn more about electronic invoicing here.
Mandatory SII 2025: who is in, who is not
Who must use SII: Large Companies with 6 million euros or more in turnover, REDEME (monthly VAT refund register), and VAT groups. Filing window is 4 days, or 8 if the invoice is self-billed or issued by a third party.
Optional for others: you can choose to join SII by filing Form 036 (Modelo 036 - the tax form used to register changes). If you join, you must stay in it for the whole year. If you are not a monthly VAT filer, you are not forced into SII in 2025.
Do not mix regimes: SII is older and about VAT ledgers. Verifactu is new and about certified billing with QR. Crea y Crece is B2B e-invoice. Plan each one separately.
New billing system 2025: Verifactu is live for pilots
What is live: submission services, a portal to consult what you sent, downloads, and a QR check for recipients.
Why pilot now: you reduce 2026 risk, train your staff, validate your flows and vendor, and spot data gaps early.
Common mistake: reading "mandatory SII 2025" as if it were Verifactu. They are different.
2025 action plan: simple checklist
1) Owner: name one person who owns billing and compliance.
2) Map flows: draft or proforma to invoice to state updates to accounting. List every step.
3) Software: pick a compliant tool and get the vendor statement. In renn you can start on the free plan and switch on Verifactu when ready.
4) Integrations: connect to AEAT Verifactu services and run sample submissions. Note wait times and batch limits.
5) Policies: do not delete drafts without a trace. Keep a readable PDF during the coexistence window if your clients need it.
6) Training: show your team what the QR is, how to resend if AEAT is down, and how to read error codes.
7) Dates: set milestones for 1 January 2026 and 1 July 2026. Review weekly until done.
Bottom line
2025 is for implementation, not enforcement. Build QR, hash, logs, and AEAT connectivity now so you are ready when use becomes mandatory in 2026. Keep the differences clear between SII, Verifactu, and Crea y Crece. If you want a quick start, use renn’s free invoicing to pilot your setup and go live on time with no surprises.
