Three overlapping changes reach a Spanish accounting firm’s clients. Verifactu (the RSIF regulation, from the 2021 anti-fraud law) sets what invoicing software must do: produce a tamper-evident record of every invoice, with a hash linking it to the previous one, a QR code the recipient can check, and either real-time submission to the tax agency or stricter record-keeping. The Crea y Crece law brings mandatory structured B2B e-invoicing between businesses. And the EU’s VAT in the Digital Age (ViDA) package moves cross-border B2B invoicing towards structured e-invoices and digital reporting. The Basque territories already run TicketBAI, and large taxpayers already report through the SII.
None of this is a job for a language model to do. The compliant record has to come from invoicing software that meets the regulation, deterministically, every time. Where AI earns its place is in everything around that record: finding out which of two hundred clients are on software that will not comply, reading the inbound invoices that still arrive as PDFs, and catching the structured invoice that is valid in form and wrong in substance.