Microsoft has shipped native VERI*FACTU support in Dynamics 365 Business Central as part of its Release Wave 1 2026, with general availability (GA) targeted for September 2026 (Infogestió Girona, updated 4 September 2026). The integration builds on BC’s existing e-document engine to handle billing record generation, submission to the Spanish tax authority (AEAT), and end-to-end audit trail — all within the standard platform. For IT managers and CIOs at companies running Spanish subsidiaries on Microsoft infrastructure, this release directly affects the compliance timeline.
Context: Two Overlapping Obligations, One System to Prepare
Spanish companies currently face two separate regulatory deadlines converging in the first half of 2027.
The first is VeriFactu (Verificación de Factura), created by Real Decreto 1007/2023 under the Ley Antifraude. It requires billing software to meet four technical guarantees: record integrity, immutability (every modification leaves an audit trail), cryptographic chaining for traceability, and AEAT verifiability. After two successive postponements, the schedule is now fixed: 1 January 2027 for companies subject to Impuesto sobre Sociedades, and 1 July 2027 for self-employed individuals (AEAT, informative note of 26 March 2026).
The second is mandatory B2B e-invoicing, enacted by Ley Crea y Crece and structured by Real Decreto 238/2026. The effective timeline hinges on a ministerial order (Orden Ministerial) whose draft, published in April 2026 by the Ministerio de Hacienda, targets an entry into force of 1 October 2026. If confirmed, Phase 1 for companies with annual turnover above €8 million would fall on 1 October 2027, and Phase 2 for all other businesses on 1 October 2028.
The two obligations are cumulative. A VeriFactu-compliant ERP does not automatically cover the format and transmission requirements for B2B e-invoicing, and vice versa.
What Native Business Central Integration Changes in Practice
Until now, Spanish subsidiaries running Business Central had to rely on third-party extensions or external connectors to generate VeriFactu-compliant billing records. The Wave 1 2026 integration removes that layer of complexity.
Three concrete points for an IT manager:
No middleware to maintain. Business Central’s e-document engine now natively handles billing record generation, cryptographic signing, and submission to AEAT. The technical team no longer needs to keep an ERP and an external connector in sync — eliminating the desynchronisation risk that arises whenever either component is updated independently.
Built into the standard BC workflow. VeriFactu records are traceable directly from the Business Central interface, without any export step or satellite tool. For subsidiary managers overseeing accounts payable and receivable, compliance verification becomes a routine operational check rather than an ad hoc process.
One upgrade project covers both obligations. An IT director who updates Business Central to Wave 1 2026 addresses the VeriFactu requirement. By also configuring the connector to the AEAT platform for structured B2B e-invoicing (Facturae or UBL EN 16931 formats), the same project handles both obligations in a single deployment.
The September 2026 GA date aligns with the critical window: if the Orden Ministerial is published in October 2026, the Phase 1 countdown starts immediately. A compliant system in place before that date lets the organisation enter the transition period without any catch-up scramble.
What to Watch
Confirmation of the Orden Ministerial. The April 2026 draft targets 1 October 2026 as the effective date, but the final text had not been published in the BOE at the time of writing. That final text sets the hard Phase 1 and Phase 2 deadlines — it is the real trigger, not RD 238/2026 itself.
The Business Central version in production. The Infogestió Girona source notes that VeriFactu availability depends on the specific Business Central version and environment each company runs. Subsidiaries still on versions prior to Wave 1 2026, or on-premise environments that have not been updated, will need to plan a migration before January 2027.
TicketBAI scope in the Basque Country. Subsidiaries operating in Araba, Gipuzkoa, or Bizkaia fall under the TicketBAI regime, which is already live and has not benefited from VeriFactu’s postponements. Companies with operations spanning multiple Spanish territories must manage both systems simultaneously.
For a full picture of Spain’s dual regulatory framework, see our analysis VeriFactu Postponed to 2027: Spain Grants SMEs a Reprieve and our breakdown Spain B2B E-Invoicing: RD 238/2026 Sets the Framework. To assess whether Business Central is the right foundation for your Spanish subsidiary, read our comparison Business Central vs Sage X3 vs Odoo for B2B Distributors.
