Invoicing for Spanish property managers is about to change on two fronts at once. With both Verifactu and mandatory B2B electronic invoicing on the horizon, the tax sector has sounded the alarm: on 17 June, the Spanish Association of Tax Advisers (AEDAF) asked the Government to put Verifactu on hold so it does not «come into force already obsolete» and force businesses to change systems twice within a few years. If you manage a portfolio of communities, this affects you directly.
Let’s bring some order, with maximum rigour: what each obligation is, which deadlines are firm and which still depend on a pending rule, what the sector is actually asking for and, above all, what a property management software and the professional using it should do today to avoid surprises. Everything cross-checked against the BOE, the Spanish Tax Agency and AEDAF’s press conference.
Verifactu, e-invoicing and SII: three different things worth not confusing
Much of the current confusion comes from mixing up three obligations that, although they sound alike, regulate different things. Here is the distinction every property manager should be clear about.
Verifactu: how invoices are generated
Verifactu (Royal Decree 1007/2023) regulates the Invoicing Software System (SIF): the program you issue invoices with must guarantee traceability, immutability and preservation of every record, and allow automatic reporting to the Tax Agency. In practice, that means the end of spreadsheets and home-made invoicing tools: your software will have to be compliant.
B2B e-invoicing: how invoices are exchanged
Mandatory electronic invoicing between businesses and professionals stems from Law 18/2022 «Crea y Crece» and is developed by Royal Decree 238/2026, of 25 March, published in the BOE on 31 March 2026 and in force since 20 April 2026. What changes here is the format and channel: invoices must be issued in a structured electronic format (CII, UBL, EDIFACT or Facturae), signed when private platforms are used, and reported to a public solution, with the added duty to report the acceptance, rejection and actual payment of each invoice within a maximum of four calendar days, excluding Saturdays, Sundays and national public holidays.
SII: the precedent set by large companies
The Immediate Supply of Information (SII) has been running since 2017 and requires large companies to exchange their VAT records with the Tax Agency almost in real time. It is the third system in play and the underlying reason for the debate we look at below.
The official timetable (and the small print on the dates)
This is where it pays to separate firm law from what is still pending, because dates are circulating that are not yet settled.
- Verifactu — firm dates. After the extension approved by Royal Decree-law 15/2025, Corporate Income Tax payers must have their system adapted before 1 January 2027, and the rest of taxpayers (including the self-employed) before 1 July 2027.
- B2B e-invoicing — conditional dates. RD 238/2026 sets periods of 12 months (turnover above 8 million euros) and 24 months (everyone else), but — and this is key — those periods start counting from the entry into force of the ministerial order developing the public solution, a rule that has not yet been published in the BOE. The draft of that order went through a public consultation, which ended on 8 May 2026, and is still awaiting final approval. So while you will often see the dates of 1 October 2027 and 1 October 2028 quoted, these are estimates based on the expected schedule: the real date will depend on when that order is approved.
The news: tax advisers ask to halt Verifactu to avoid changing systems twice
This is the story that has reignited the debate. AEDAF has asked the Government to postpone Verifactu until it is aligned with the new EU VAT Directive known as ViDA («VAT in the Digital Age»), which from 2030 will require a single, harmonised system across the EU: mandatory e-invoicing for all and real-time reporting, including intra-Community transactions.
The argument is pure operational logic: Spain will be running three different systems (Verifactu, e-invoicing and SII) that must converge into one by 2030 under EU rules. If Verifactu starts in 2027 and ViDA arrives in 2030, the systems companies implement now would have a useful life of barely three years.
AEDAF’s president, Bernardo Bande, clarified that they are not asking to stop digitalisation: he argued there is no problem if Verifactu comes in January, as long as it is fully adapted to the European rule. «What we want is for it to come into force properly», he said, calling for the new obligations to be carried out in a coherent, planned and orderly way to avoid uncertainty and extra costs. Along the same lines, the association — as its expert Albert Folguera explained — worked with Junts to table a motion in the Senate calling for Verifactu to be reconsidered and adapted to ViDA; it passed with votes from PP, Vox and PNV, with the PSOE against. And Fernando Matesanz, who coordinates its indirect taxation group, summed up the request: whatever comes into force must have 2030 as its horizon.
It is worth stressing, with rigour: this is an industry demand, not a change in the law. As of today, Verifactu’s deadlines remain January and July 2027. But the Government itself acknowledges that all three projects will have to adapt to the European directive in future, so the landscape is in motion.
What does all this mean for the property manager?
A property management firm is affected through two channels many people overlook:
- As a professional who issues invoices. Your fee invoices to communities and clients are transactions between professionals: they fall squarely under Verifactu (how you generate them) and, when it arrives, under B2B e-invoicing (how you exchange them). The software you invoice with will have to be compliant.
- As the manager of each community’s invoicing. You handle supplier invoices for dozens of communities. With B2B e-invoicing you will have to receive them in a structured format and, on top of that, report their acceptance and payment within very short deadlines. Multiplied across your whole portfolio, doing it by hand is unviable.
The conclusion is the same in both cases: spreadsheets and outdated programs are living on borrowed time, and the risk of penalties for not using a compliant SIF is far from trivial.
Action plan: how to get ready without changing systems twice
The lesson from the AEDAF debate is exactly this: what matters is not just complying in 2027, but choosing a tool you won’t have to throw away in 2030. These are the sensible steps:
- Audit what you invoice with today. If you use spreadsheets or a program that does not guarantee immutability or automatic reporting, you already know you’ll have to change.
- Choose software that evolves with you. Instead of buying a closed solution to «comply with Verifactu» and another for e-invoicing, opt for a property management software that centralises operations and updates with each regulatory milestone, without forcing you to migrate from scratch.
- Talk to your tax adviser. Confirm which obligation applies to you based on your legal form and turnover, and on exactly what date.
- Train your team. The change is not only technical: it affects how you record and accept every supplier invoice.
- Get ahead, don’t improvise. The deadlines may look distant, but adapting a whole portfolio takes months. Starting now is what separates an orderly change from a last-minute scramble.
Frequently asked questions
Are Verifactu and mandatory e-invoicing the same thing?
No. Verifactu governs how invoices are generated (the software must be immutable and report to the Tax Agency). B2B e-invoicing governs how they are exchanged between businesses (structured format and reporting to a public solution). They are complementary obligations with different timetables.
When exactly does B2B e-invoicing come into force?
RD 238/2026 sets periods of 12 and 24 months depending on turnover, but counted from a ministerial order that has not yet been published. The draft of that order has already been through public consultation (which ended on 8 May 2026), but until the final text appears in the BOE, any specific date (such as October 2027 or 2028) is an estimate, not a firm date.
Will Verifactu be postponed as AEDAF asks?
Not for now. AEDAF’s request and the Senate motion are political pressure, but the law in force keeps the deadlines at January 2027 (Corporate Income Tax) and July 2027 (everyone else). It is wise to keep preparing with those dates as the reference.
Does my homeowners’ community have to do anything?
A standard homeowners’ community that carries out no economic activity does not issue invoices and is therefore not bound by Verifactu. The obligation falls on the property manager as a professional and on communities that do carry out taxable activity (for example, renting out spaces with VAT). If in doubt, check with your adviser.
Can I keep invoicing with Excel?
Once Verifactu applies to you, no. The system requires software that guarantees the immutability of records and allows them to be reported, something a spreadsheet cannot do.
How FixrOS fits into this scenario
At FixrOS we build a property management software designed for this context of constant regulatory change. That is why we are integrating a Verifactu-compliant invoicing solution, so that property managers can issue their invoices meeting the traceability, immutability and automatic reporting requirements without leaving the platform. We approach it alongside B2B e-invoicing and the future European ViDA convergence as milestones on a single timeline: our goal is for every new obligation to reach your firm as an update, not a house move.
Conclusion: the date is 2027, but the smart decision is made today
The underlying message of the tax advisers’ warning holds for any property manager: it’s not just about complying with Verifactu and e-invoicing, but doing so with a tool that can withstand the next European change without forcing you to start over. Regulation will keep moving until 2030; your best insurance is to centralise your portfolio in a property management software that stays up to date for you. That way, when the deadlines arrive, the change is an update, not a house move.