Verifactu and electronic invoicing in Spain: what it is, deadlines, and what your business must do
Verifactu is the name of the system that Spain’s Tax Agency (AEAT) has established to ensure that invoices issued by businesses and self-employed professionals cannot be modified after they are issued. It forms part of the Regulation on computerised invoicing systems, approved in December 2023 through Royal Decree 1007/2023.
In simple terms: if you use invoicing software, that software will need to meet certain technical requirements. And if you issue invoices of any kind, this affects you.
When does it come into effect?
Implementation is phased:
- Large companies (turnover > €6M): mandatory from January 2026
- Other companies and self-employed: mandatory from July 2026
These deadlines may have been adjusted. It is worth checking the current dates on the AEAT electronic headquarters (agenciatributaria.gob.es), as extensions have occurred.
Who is exactly affected?
All personal income tax (IRPF) taxpayers who carry out economic activities and companies subject to corporate tax that use computer systems to issue invoices. In practice, that includes the vast majority of self-employed workers and businesses in Spain.
Currently outside the scope of Verifactu are those who issue invoices exclusively on paper by hand — but they are a minority in today’s business landscape.
What exactly changes in invoicing?
The change is not that a government platform must be used. The change is that the software you use for invoicing — whether an ERP, accounting programme, or specific application — must generate an encrypted, unalterable record of each invoice at the moment it is issued.
That record can be sent to the AEAT in real time (active Verifactu option) or stored in the company’s own systems to be consulted if the Tax Agency requests it.
Invoices issued with an approved system will carry a QR code that allows their authenticity to be verified directly on the AEAT website.
What do I need to do if I use invoicing software?
The first step is to check whether your current software is already adapted or has a confirmed update before the deadlines. The main market providers — Sage, Holded, Contasimple, Factura Directa, A3, among others — already have or are developing compatible versions.
If your software has no confirmed update date, now is the time to evaluate alternatives. Changing invoicing tools is a decision best made with time to spare, not two weeks before the deadline.
What happens if I don’t comply?
The Regulation establishes sanctions for taxpayers who use non-approved invoicing systems. Penalties for non-compliance can reach €50,000 per tax year, depending on the infringement.
Beyond the financial penalty, a non-adapted invoicing system can cause problems in Tax Agency inspections that would otherwise be routine.
What about mandatory B2B electronic invoicing?
Verifactu is not the same as mandatory electronic invoicing between businesses, though they overlap in timing. The Crea y Crece Act established the obligation to issue electronic invoices in B2B relationships between Spanish companies. Deadlines are also phased and depend on turnover volume.
Both regulations point to the same goal: digitising and making the invoice flow in Spain traceable. It makes sense to treat both as part of the same adaptation process.
What software do I need?
There is no universal answer. It depends on your invoice volume, whether you have employees, whether you manage inventory, whether you need integration with your bank or other tools. A self-employed person with 50 invoices a year has different needs than a company with 500 active clients.
What is clear is that the software must be on the AEAT’s approved list before the deadline applicable to your business.
If you have questions about what steps to take, which tools fit your situation, or how to integrate Verifactu into your current processes without disrupting day-to-day work, we can help you evaluate it.