The key difference is that:
- Electronic invoice = Format and means of sending the invoice.
It is a document with legal value, issued and received in electronic format (e.g. Facturae, XML, PDF with signature, etc.),
as regulated by the Create and Grow Law.
- VERI*FACTU = Invoice registration and control system.
It does not affect the invoice format, but rather the way computer systems must
create, sign, register and preserve invoices and, if desired,
communicate them in real time to the AEAT.
Summary:
- You can issue an electronic invoice without complying with VERI*FACTU.
- And you can also issue a paper or PDF invoice with VERI*FACTU system (as long as the registration and traceability are those required by the regulations).
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