What this validator checks for Spain
- Spanish VAT IDs (NIF with ES prefix) format
- EN 16931 mandatory content and VAT categories
- VAT at 21%, 10% and 4% per category
- Canary Islands IGIC (L) and Ceuta/Melilla IPSI (M) categories
- Payment terms and due dates
Crea y Crece vs. VERI*FACTU
Two different obligations: Crea y Crece requires structured B2B e-invoices exchanged between companies; VERI*FACTU requires certified invoicing software with integrity controls and QR codes. VERI*FACTU applies from 1 January 2027 for corporate taxpayers and 1 July 2027 for others.