Compliance diagnosis
We audit the version and configuration of your invoicing software, identify the gaps against Verifactu and B2B electronic invoicing requirements, and produce a risk report prioritised by deadline.
Cumplimiento ERP
Verifactu and electronic invoicing
Since 2007 we have been adapting business management software to Spain's AEAT fiscal requirements. We prepare your ERP for Verifactu and mandatory B2B electronic invoicing well before the deadlines leave you with no margin.
Spain currently has two distinct obligations that are often confused: Verifactu and B2B electronic invoicing. Verifactu stems from Royal Decree 1007/2023 and requires invoicing software to record every invoice with a cryptographic chain and, if the company chooses, submit it to the AEAT in real time. Order HAC/1177/2024, published in the BOE on 28 October 2024, sets the definitive technical specifications. The adaptation deadlines have been extended twice: following Royal Decree 254/2025 and, subsequently, Royal Decree-Law 15/2025 of 2 December, invoicing software must be fully adapted before 1 January 2027 for companies subject to Corporate Income Tax, and before 1 July 2027 for all other businesses and self-employed individuals.
B2B electronic invoicing is a separate obligation, governed by Law 18/2022 (Crea y Crece) and implemented through Royal Decree 238/2026 of 25 March. It requires all invoices between businesses and professionals to be issued in a structured format compliant with European standard EN 16931 (UBL, CII, EDIFACT or Facturae). The recipient must also confirm the status of the invoice — accepted, rejected or paid — within a maximum of four calendar days (excluding Saturdays, Sundays and national public holidays). Mandatory deadlines are staggered: 1 October 2027 for companies with annual turnover above eight million euros, and 1 October 2028 for all others. The AEAT's public solution will be free of charge, but integrating it without breaking your ERP's internal workflows requires prior technical work.
At Summum Sistemas we analyse your current invoicing system — Odoo, Sage, Holded, Dynamics 365, a3ERP or a custom development — and carry out the full adaptation: Verifactu module configuration, QR code generation on each invoice, connection to the AEAT submission service, UBL or Facturae format mapping, and testing in the sandbox environment before going live. The goal is that when the mandatory date arrives your team feels no operational difference, yet full compliance is guaranteed.
The Verifactu and electronic invoicing process.
The process · four stagesERP technical adaptation
We configure or upgrade the invoicing module: record chaining, hash generation, integration with the AEAT submission API, mapping of mandatory EN 16931 fields, and QR code generation on each document.
Sandbox testing and validation
We run a full test cycle against the AEAT's official certification environment: issuance, submission, acknowledgement receipt, and payment status management. We correct any rejections before activating in production.
Go-live and training
We activate the solution in the live environment with hands-on support, train the administrative team on the new issuance and reception workflows, and deliver operational documentation for autonomous day-to-day management.
What is included
What Verifactu and electronic invoicing includes.
The operational detail: what we deliver as part of the work and what we keep alive afterwards.
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Regulatory gap analysis
A detailed report on what your current software complies with and what it still lacks against Verifactu and RD 238/2026, with a prioritised roadmap.
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Configured Verifactu module
Activation of cryptographic chaining, fingerprint and QR code generation, and connection to the AEAT's voluntary or mandatory submission service as applicable.
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Structured-format issuance
Full invoice mapping to the EN 16931 standard in the appropriate syntax (UBL 2.1, Facturae 3.2.x, CII or EDIFACT) for mandatory B2B exchange.
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Invoice status management
Implementation of the invoice lifecycle: acknowledgement, acceptance, rejection and payment confirmation within the deadlines required by RD 238/2026.
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AEAT environment testing
Full validation cycle against the official sandbox, with error correction on rejections and generation of conformity evidence.
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Training and documentation
A hands-on session for the finance team and an operational manual tailored to your ERP, so that daily management does not depend on external support.
Summum cluster
How it connects with its sisters.
Adapting to Verifactu and electronic invoicing touches several areas of the group: legal compliance is coordinated by Summum Consultoría, and intelligent data extraction from received invoices is handled by Summum IA.
consultoría
Summum consultoría
If in addition to electronic invoicing you operate an e-commerce, the LSSI legal framework and commercial registry obligations must align with the requirements of RD 238/2026.
View service → iaSummum ia
Once invoices are received in structured format, Summum IA's intelligent document processing automates their accounting entry and extracts data without manual intervention.
View service → sistemasSummum sistemas
Automation with Power Platform orchestrates the complete flow: issuance, submission to the AEAT, status tracking and accounting reconciliation without touching the ERP manually.
View service →Frequently asked questions about Verifactu and electronic invoicing.
Are Verifactu and B2B electronic invoicing the same thing?
No. Verifactu (RD 1007/2023) is a requirement on invoicing software: it mandates that every invoice is recorded with a cryptographic chain and, optionally, submitted to the AEAT in real time. B2B electronic invoicing (Law 18/2022, implemented by RD 238/2026) requires that invoices between businesses be issued in a standard structured format (EN 16931) and that their payment statuses be managed. Both coexist and their technical implementation can overlap, but they respond to different regulations with different deadlines.
When do I need to be compliant, and what happens if I am not?
For Verifactu, the software adaptation deadline has been extended twice. Under Royal Decree-Law 15/2025 of 2 December, systems must be adapted before 1 January 2027 for companies subject to Corporate Income Tax, and before 1 July 2027 for all other businesses and self-employed individuals. For B2B electronic invoicing, the deadline is 1 October 2027 if your annual turnover exceeds eight million euros, and 1 October 2028 for all other companies and self-employed individuals. Non-compliance may result in penalties under the Anti-Fraud Law (Law 11/2021) for Verifactu, and specific fines under the Crea y Crece Law for electronic invoicing.
Does my current ERP need to be replaced or just updated?
It depends on the version and the vendor. The most widely used ERPs in Spain — Sage, Holded, Odoo, Dynamics 365, a3ERP — already offer modules or updates for Verifactu. The key issue is not whether the module exists but whether it is correctly configured for your company: VAT number, invoice series, transaction types, and AEAT connection. At Summum Sistemas we verify this and, if there are gaps, we close them without changing platforms wherever possible.
Does the AEAT's free public solution replace my ERP?
The AEAT's public solution for electronic invoicing will be free of charge and available as an issuance and reception channel, but it does not manage accounting or the internal processes of your business. For most SMEs, the sensible approach is to keep the current ERP and connect it to the public solution or a private exchange platform. We assess which architecture is most appropriate for your volume and sector.
Does the service include post-launch support?
The project includes a verified go-live and a training session. If you need ongoing support — regulatory updates, changes to AEAT technical specifications, or extension to new invoice series — we cover this within our ERP maintenance contracts.