VeriFactu, SII and Crea y Crece for Small Businesses: Dates, What Your Software Must Do, and How a Local AI Checks Invoices Without the Cloud
By the end of this post you will know which of Spain’s three invoicing obligations applies to you and from which date, you will have a checklist to test your invoicing software against, and you will have a working local model that reads incoming invoices, checks the arithmetic and the mandatory fields, and never sends a supplier’s data anywhere. The model runs on a 16 GB laptop.
What you need
- Your tax status: corporate income tax payer (an S.L. or S.A.) or personal income tax payer (self-employed), and your turnover in the last calendar year.
- Your current invoicing tool, or a decision to pick one.
- Twenty minutes for the dates and the checklist; thirty for the local model.
- Optional: Ollama and
ollama pull qwen2.5-coder:7b.
The three obligations in one table
Dates verified on 9 September 2026 against the BOE and the AEAT electronic office. They have moved twice; check the AEAT page before you rely on them.
| Obligation | What it regulates | Who | From when | Primary source |
|---|---|---|---|---|
| Invoice content (RD 1619/2012) | The mandatory fields on every invoice | Everyone | In force since 2013 | BOE |
| SII, immediate supply of information | Sending invoice records to the AEAT within four working days | Turnover above EUR 6,010,121.04, monthly VAT refund scheme, VAT groups, volunteers | In force since July 2017 | AEAT |
| VeriFactu, invoicing-system regulation (RD 1007/2023) | What your invoicing software must do: integrity, traceability, QR, event log | Everyone who issues invoices with software and is not in the SII | Corporate tax payers: systems adapted before 1 January 2027. Everyone else: before 1 July 2027 | RD-ley 15/2025, BOE 3 December 2025; AEAT VeriFactu FAQ |
| B2B electronic invoicing (Ley Crea y Crece, RD 238/2026) | Exchanging structured e-invoices between businesses and reporting payment status | Every business and professional invoicing another | Turnover above EUR 8 million: 12 months after the ministerial order for the public platform enters into force. Everyone else: 24 months after | RD 238/2026, BOE 31 March 2026 |
Step 1: Find your date (2 minutes)
- Turnover above EUR 6,010,121.04 last year, or in the monthly refund scheme? You are in the SII and VeriFactu does not apply to you.
- Otherwise, an S.L. or S.A.? Your invoicing system must be adapted before 1 January 2027.
- Otherwise (self-employed, civil partnerships and the rest)? Before 1 July 2027.
- In all cases, the B2B e-invoice clock starts when the ministerial order for the public platform is published; that order had not been published on the verification date. Plan for 2027 to 2028.
Software producers have had to offer compliant systems since 29 July 2025 and must give you a declaración responsable that the product meets the regulation. Ask for it by name.
Step 2: Test your software against the regulation (15 minutes)
Open your tool and tick each row. Any row you cannot tick is a question for the vendor, or a reason to switch.
| Requirement | How to check in five minutes |
|---|---|
| Producer’s declaración responsable for the exact version you run | Ask support; it is a one-page document |
| Every invoice record carries a hash chained to the previous record | Issue two test invoices in a test series and look at the record export |
| Issued records cannot be edited or deleted, only corrected with a rectifying invoice | Try to edit an issued invoice; the tool must refuse |
| Event log of the system (start, stop, exports, anomalies) | Look for an “event log” or “registro de eventos” screen |
| QR code on every printed and PDF invoice, with the AEAT verification URL | Scan one with your phone |
| VERIFACTU mode available: records sent to the AEAT as they are issued, and the “VERIFACTU” wording on the invoice | Settings; the AEAT FAQ describes both modes |
| Export of records in the AEAT format on request | Look for an export button; a tax inspection will ask for it |
| Your series and numbering are sequential without gaps | Print the last quarter’s list and read the numbers |
If you have no budget for software, the AEAT offers a free basic VERI*FACTU invoicing application for small issuers, described on its VeriFactu page. It is enough for a self-employed professional with a handful of invoices a month.
Step 3: The fields every invoice needs (RD 1619/2012, Article 6)
Number and series; issue date; your name, tax ID and address; the customer’s name, tax ID and address; description of the goods or services; unit price and quantity; taxable base per VAT rate; VAT rate and VAT amount; the date of supply if different from the issue date; and the legal wording when VAT is not charged (exempt, reverse charge). Simplified invoices under EUR 400 may drop the customer details.
That list is what the local model checks in the next step.
Step 4: Let a local model pre-check incoming invoices (30 minutes)
This is the part nobody’s invoicing software does: reading the supplier invoices that arrive by email, checking that the arithmetic holds and the mandatory fields are present, and flagging what a human should look at. Because the model runs on your machine, the supplier’s data never leaves it.
ollama pull qwen2.5-coder:7b
ollama run qwen2.5-coder:7b "You are the accounting assistant of MYCOMPANY S.L. (tax ID B00000000). \
Every invoice I paste was RECEIVED by MYCOMPANY from a supplier, so it is an expense. Reply ONLY with JSON \
with keys: tipo, base_imponible, iva_pct, cuota_iva, total, cuadra_aritmetica (yes/no), \
qr_verifactu_presente (yes/no), campos_rd1619_2012_faltantes (list of missing mandatory fields from \
art. 6 RD 1619/2012). Invoice: [paste the text of the invoice]"Pipe the email text in, store the JSON next to the PDF, and review anything where cuadra_aritmetica is no or the missing-fields list is not empty.
What we measured
Two runs on our workstation on 9 September 2026 with qwen2.5-coder:7b (6.6 GB resident, 100 percent GPU per ollama ps), on a test hosting invoice of EUR 120 plus 21 percent VAT with no QR:
| Run | Prompt | Output tokens | Generation | What it got right | What it got wrong |
|---|---|---|---|---|---|
| 1 | Generic “classify this invoice” | 115 in 3.35 s | 34.4 tokens/s | Base, VAT amount, total, QR absent | Called a received invoice “income”; invented a chart-of-accounts code |
| 2 | Explicit role: “you are the receiver, this is an expense” | 175 in 5.12 s | 34.2 tokens/s | Expense, arithmetic check, QR absent, missing VERI*FACTU wording | Declared the VAT non-deductible without reason; invented an account name |
The lesson is in the second column of both rows: the model is reliable at extraction and arithmetic, and unreliable at tax judgement. Use it to find the invoices that need a human, and hard-code the accounting rules yourself. On a 16 GB laptop without a GPU the same run takes 20 to 40 seconds per invoice, which is still faster than opening the PDF.
Step 5: Get ready for B2B e-invoicing (10 minutes)
RD 238/2026 sets a mixed system: private exchange platforms plus a public platform run by the AEAT, which also acts as the universal repository. Accepted syntaxes are Facturae, UBL, CII and EDIFACT. Recipients must report full payment and its date to the public platform within four working days. Three things to do now: ask your vendor which syntax it will emit, ask whether it will connect to the public platform, and start recording payment dates in your tool today so the habit exists before the clock starts.
Honest limits
- The model is not an invoicing system and must never write into the VeriFactu record chain. It reads copies.
- A 7B model gets the structure right and the tax law wrong often enough that every flag needs a person. That is the design, not a defect.
- Dates in this post were correct on 9 September 2026. The AEAT FAQ is the page to re-check.
Next steps
- Keep the supplier data where it is: EU data-residency checklist for AI deployments.
- Cost of the machine that runs the model: Cloud vs local, your break-even.
- Funding for the switch: Kit Digital and Spanish AI grants guide 2026 and our compliance page.
Work with us
We install this invoice pre-check for clients on a machine they own, wired to their mailbox and their accounting export, in one day. If that is useful before your 2027 date, get in touch or read how our consulting works.