2026 will be a key year for fiscal compliance and electronic invoicing in Spain, though not necessarily because of last-minute urgency. With the postponement of Verifactu and the ongoing evolution of the Crea y Crece Law and B2B electronic invoicing, the ecosystem is entering a new phase: less pressure from deadlines… but a greater need for technical clarity, planning, and well-informed decisions.

For software developers and vendors, ERP and POS vendors included, 2026 is a positioning year. It’s the moment when it becomes clear who will arrive in 2027 with a solid foundation, and who will end up improvising once compliance is no longer optional.

Why 2026 is a key year to get your invoicing software ready in Spain

The main message is simple: not everything becomes mandatory tomorrow, but everything is moving in the same direction. Spain and Europe are accelerating the transition toward invoicing models that are increasingly digital, traceable, and interoperable.

In practice, this means that different fiscal and electronic invoicing regulations should no longer be seen as separate projects, but as converging pieces: traceability, data control, and automated compliance.

And for invoicing software vendors, the competitive edge will come down to one very specific question: is your architecture ready for that convergence?

Verifactu in 2026: what’s still mandatory and what is the deadline to comply in 2027

After the approved extension, Verifactu becomes mandatory for taxpayers in 2027:

• January 1, 2027 for Corporate Income Tax (Impuesto sobre Sociedades) taxpayers
• July 1, 2027 for all other taxpayers

This change reduces immediate pressure, but it also introduces a risk we’re already seeing across the market: the false sense that “there’s still plenty of time.”

In reality, 2026 is the ideal year to move forward calmly. Developers and vendors who take advantage of this window can stabilize their integrations and reach 2027 without operational strain. This extra time makes it possible to work with more control and less internal disruption, especially important for small technical teams or vendors managing large customer bases.

And even with the postponement, the technical framework remains fully relevant: Verifactu is not just about sending data. It requires adapting invoicing software to an anti-fraud approach built on traceability and record integrity, under technical requirements that have been in force for invoicing software providers since July 2025.

NaTicket is Navarra’s tax control system, and it is emerging as a new regulation aligned with Spain’s broader fiscalization approach, sharing similarities with TicketBAI in the Basque Country.

For software vendors serving customers across multiple autonomous communities, this translates into something very tangible: more scenarios, more exceptions, and more operational complexity if compliance is handled in a fragmented way.

In practice, NaTicket reinforces a message that is becoming increasingly clear: fiscal compliance in Spain is not moving toward simplification, but rather toward multiplication, by territory and by obligation type.

That’s why, for many developers, the challenge is no longer just how to comply with one regulation, but how to avoid turning every regulatory update into a new technical project.

B2B eInvoicing (Crea y Crece Law): what it means for your software and your customers

Even though there is still uncertainty around the final rollout timeline and implementation details, the trend is clear: B2B electronic invoicing will become mandatory, transforming how businesses issue and manage invoices with one another.

This is not just about digitizing PDFs. B2B eInvoicing means operating with structured formats, lifecycle traceability and invoice statuses, and the real ability to interoperate across public and private platforms.

This will directly impact both businesses and software providers, because it introduces a new operational layer: beyond issuing invoices, companies will need to manage their full lifecycle.

What technical requirements will B2B eInvoicing bring in Spain? (formats, traceability, and statuses)

Some of the most significant changes introduced by this regulation include:

• Structured and interoperable invoice issuance and receipt
• Full invoice lifecycle traceability (issue, delivery, acceptance, rejection, payment)
• The need to integrate accounting and administrative flows with greater automation
• A stronger focus on processes, data, and verifiable statuses

For software developers, this means it will no longer be enough to offer systems that simply generate invoices: they will need to manage connected systems, mandatory statuses, and technical consistency.

The big question for 2026: how to comply with Verifactu, NaTicket, and B2B eInvoicing without separate integrations

This is the turning point that will define which providers gain market share in the coming years.

On one side, there are vendors who will keep reacting, adding layers and patches regulation by regulation. On the other, there are those who will use 2026 to build a flexible and scalable technical foundation.

And this is the core point: 2026 isn’t just about adapting. It’s about preparing for compliance convergence.

Because the combination ahead is far from simple: Verifactu + B2B eInvoicing + regional fiscalization + European evolution.

Maintaining separate integrations for each regulation can quickly become a source of technical rework, hidden costs, and operational friction.

International software vendors in Spain: how to adapt to fiscal compliance step by step

If you are an international ISV, ERP, or POS provider planning to distribute invoicing software in Spain, the first thing to know is that Spanish compliance is not “one regulation fits all”. Beyond national requirements like Verifactu (Ley Antifraude) and the upcoming B2B electronic invoicing framework (Ley Crea y Crece), Spain also has regional fiscalization systems that can apply depending on where your customers operate.

In practice, fiscal compliance is fragmented across multiple frameworks. In the Basque Country, TicketBAI is mandatory and involves three different regional tax authorities (Bizkaia, Gipuzkoa, and Álava), each with specific technical nuances. In Navarra, NaTicket is expected to introduce its own reporting requirements. This means that scaling in Spain often requires more than building a single integration: it requires a compliance strategy that covers both national and regional fiscal regulations, while keeping your product future-proof as technical specifications evolve.

To reduce risk and avoid maintaining multiple parallel integrations, international developers should follow a clear partner selection process. 

Choose a provider with clear and extense documentation Look for more than API endpoints: you need step-by-step integration guides, real-world examples, edge cases, and clear “what to do when X happens” scenarios, especially for Spain’s evolving compliance requirements.

Validate integration simplicity The right partner should help you adapt to multiple Spanish regulations (e.g., TicketBAI, NaTicket, Verifactu, B2B eInvoicing) without rewriting your invoicing core or maintaining parallel data flows.

Prioritize fiscal compliance expertise, not just technical delivery Your partner should translate legal obligations into practical technical decisions, anticipate changes, and keep your product roadmap aligned with Spanish (and EU-driven) regulatory updates.

Ensure international readiness: support, language, and European expansion Choose a partner that can support international engineering teams in your language and has proven experience across other European markets, so your Spain rollout becomes a scalable compliance foundation, not a one-off project.

fiskaly SIGN ES: one API for Verifactu, NaTicket, and B2B eInvoicing compliance

At fiskaly, we help software developers and vendors simplify compliance with a clear vision: fiscal compliance should not force you to adapt your software every time a regulation changes.

With fiskaly SIGN ES, you can integrate a single API to cover Spain’s main fiscalization and electronic invoicing regulations, including Verifactu, NaTicket in Navarra, TicketBAI in the Basque Country, and the upcoming B2B eInvoicing mandate. All through a single technical layer, with clear documentation and expert support, so your software is ready for 2026, 2027… and whatever comes next.

Because in an environment where regulations evolve constantly, the advantage isn’t in complying once, but in building a solid foundation that stays ready and up to date.

With fiskaly SIGN ES, developers can approach this landscape with a clear strategy: one API for multiple regulations. This reduces technical work, prevents duplicated integrations, and gives you the confidence of working with a European partner specialized in fiscal compliance.