Are Verifactu and e-invoice obligation one and the same?

As we have stated in our previous news, two major systems are in development in Spain: B2B e-invoice obligation and VeriFactu. Those systems are not the same. E-inovice is created for B2B, and VeriFactu is created as a fiscalization in terms of special software requirements and many others in the retail perspective and B2C relations. Reporting invoice or receipt records to the Spanish Tax Agency (AEAT) according to the VERIFACTU system is one thing, and the process of issuing or receiving B2B electronic invoices is another. Also, these two systems are based on different regulations and have different purposes.