VERIFACTU: 10 Things You Need To Know & Do to Be Compliant
MAJOR UPDATE: VERIFACTU DEADLINES OFFICIALLY DELAYED TO 2027
On December 2, 2025, the Spanish government approved a Real Decreto-ley officially postponing the mandatory application of the VERIFACTU system by one year. This is the second time the measure has been delayed (originally planned for 2025).
New Mandatory Compliance Dates
For Corporate Taxpayers (SLs, SAs): The deadline moves from January 1, 2026, to January 1, 2027.
For Autónomos and Freelancers (IRPF): The deadline moves from July 1, 2026, to July 1, 2027.
Why the Delay?
The postponement was advocated for by business associations (like ATA and Pimec) and driven by political agreements. The primary reason is to provide small and medium enterprises (pymes) and autónomos more time to adapt to:
The costs associated with acquiring new certified software.
The necessary leap in digital competencies required by the new system.
Industry Reaction
Relief: Groups like the National Federation of Self-Employed Workers (ATA) welcomed the delay with “relief,” stating that autónomos can “breathe more easily.”
Criticism: Others, like the Union of Professionals and Self-Employed Workers (UPTA) criticized the continual delays for creating “distrust” and “confusion” within the business community.
Source: El Mundo
KEY POINTS
Spain’s new VERIFACTU system makes every invoice traceable and tamper-proof from 2027.
Excel and Word invoicing is banned—you must use certified software with blockchain-like technology.
New Deadlines: January 1, 2027 (Companies) | July 1, 2027 (Autónomos).
Non-compliance penalties: €50,000 per year for businesses.
Table of Contents
Spain is undergoing a major digital transformation of its tax system. If you issue invoices in Spain, whether you’re an autónomo (self-employed), run an SL (Limited Liability Company – LTD), or operate as a non-resident business, VERIFACTU will fundamentally change how you work.
The Spanish government’s goal is simple: eliminate tax fraud by making every business transaction traceable, immutable, and verifiable by the Spanish Tax Agency (AEAT). For business owners, this means new software, new processes, and strict deadlines.
Here’s everything you need to know.
1. What is VERIFACTU?
VERIFACTU is Spain’s new mandatory invoicing system designed to combat the shadow economy (or black money economy). Born from the Anti-Fraud Law (Law 11/2021) and detailed in Royal Decree 1007/2023, it requires all businesses to use certified software that creates tamper-proof digital records of every invoice.
Think of it as Spain moving from an honour system to a verification system. The tax authority wants real-time visibility of business transactions, and VERIFACTU is how they’re getting it.
2. Your Compliance Deadline
The implementation has been postponed from the original 2025 dates, giving businesses more time to prepare. The new mandatory compliance dates are:
January 1, 2026: Corporate taxpayers (legal entities like SLs and SAs)
July 1, 2026: Autónomos and freelancers
Important: The deadline for software developers to offer compliant solutions was July 29, 2025. This means certified software is already available—you just need to adopt it before your deadline.
3. The End of Excel and Manual Invoicing
This is the biggest operational change for small businesses: you can no longer use Excel, Word, or uncertified software for invoicing.
From your deadline onwards, you must use a certified Computerised Invoicing System, known as SIF (Sistemas Informáticos de Facturación). This applies to:
- Your accounting software
- ERP systems
- Point-of-Sale (POS) terminals
- Any system that generates invoices
When you adopt new software, the provider must issue a “responsible declaration” (declaración responsable) confirming their product meets AEAT’s technical standards. Don’t accept software without this certification.
At ABAD Abogados, we make sure that all of our clients only use fully verified and legally compliant billing software.
4. How the Technology Works
The system prevents invoice manipulation through cryptography and standardized data logging, which is similar to blockchain technology.
Here’s what happens when you generate an invoice:
- Your certified software (SIF) creates a digital record in standardized XML format
- It applies a unique “hash” (digital fingerprint) to that record
- This hash is included in the next invoice you generate, creating an unbroken chain
- The system maintains an immutable “event log” tracking all system usage and access
If anyone tries to delete or alter a past invoice, the chain breaks. The hashes won’t match, immediately flagging the discrepancy during any audit.
It’s designed to be tamper-proof.
5. Two Compliance Options: Choose Your Path
Everyone must use certified software, but you can choose how you manage data transmission to the AEAT:
Option 1: VERIFACTU Mode (Real-Time Reporting)
Your software automatically sends the XML record of every invoice to the AEAT instantly at the moment of issuance.
Advantages:
- Technically simpler
- Generally doesn’t require you to apply a Qualified Electronic Signature (QES) to every invoice
- Maximum transparency
- May lead to future benefits like pre-filled VAT returns
Option 2: Standard SIF (On-Demand Reporting)
Your certified software generates and securely stores records but doesn’t send them to AEAT in real-time.
Requirements:
- Stricter local protocols
- Mandatory electronic signatures (QES) on all records
- You must provide the entire dataset immediately when AEAT requests it
For most SMEs and autónomos, the real-time VERIFACTU mode is the more straightforward and lower-risk option.
At ABAD Abogados, we will help you decide which is the right software for you.
6. What Changes on Your Invoices
All invoices, both paper and digital, including simplified receipts, must now include:
A QR Code: Mandatory on every invoice, containing essential transaction data.
A Legend: The invoice must state it was generated by compliant software. If using real-time reporting, it must include: “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT” (Invoice verifiable on the AEAT electronic site).
This allows your customers to scan the QR code and verify with AEAT that you officially reported the transaction (if you’re using real-time mode).
7. Who Must Comply?
- SMEs and autónomos (self-employed people)
- Non-resident companies operating with a permanent establishment in Spain
- Foreign companies that are VAT-registered in Spain, even without a permanent establishment, if they issue invoices under Spanish VAT rules
The Key Exemptions:
Large Companies (SII): Businesses already reporting via Suministro Inmediato de Información (SII), generally those with turnover above €6 million—are exempt. For more information, please contact us directly. Basque Country and Navarre: These regions have autonomous tax systems. The Basque Country uses a similar system called TicketBAI. Canary Islands, Ceuta, and Melilla: Businesses here must comply with VERIFACTU’s integrity requirements but adapt them to local taxes (IGIC/IPSI) instead of VAT (IVA).
8. The Penalties Are Severe
Spain is serious about enforcement. The fines are designed to ensure compliance:
For Business Owners: Using non-certified invoicing software after your 2026 deadline carries a fixed fine of €50,000 per fiscal year.
For Software Developers: Selling non-compliant software or software that enables data manipulation carries fines of up to €150,000 per year.
These aren’t theoretical penalties. The government has made compliance a priority.
9. VERIFACTU vs. B2B E-Invoicing (Different Requirements)
It’s crucial to understand that VERIFACTU is separate from another upcoming digital mandate: B2B electronic invoicing under the “Crea y Crece” Law (Law 18/2022).
VERIFACTU focuses on:
- The integrity of your invoice record
- Reporting it to the tax authority
- Applies to both B2B and B2C transactions
Crea y Crece focuses on:
- The format of invoices exchanged between businesses
- Requiring structured data (XML format, not PDF)
- Combating late payments
- Only applies to B2B transactions
You will eventually need to comply with both regulations, but they are separate requirements with different technical specifications and timelines.
At ABAD Abogados, we will be updating our news section as soon as more information becomes available. You can bookmark this page here
10. YOUR IMMEDIATE ACTION PLAN
With 2026 deadlines approaching, preparation is essential. VERIFACTU represents a significant shift in how Spanish businesses operate. The deadlines are firm, the penalties are substantial, and compliance is non-negotiable.
Here’s what you need to do now:
Step 1: Confirm Your Deadline
Determine whether you’re subject to the January 1 (Companies) or July 1 (Autónomos) 2026 deadline.
Step 2: Get Professional Guidance
VERIFACTU compliance isn’t something to navigate alone. At ABAD Abogados, we help you:
- Choose the best compliance mode for your business (Real-time or On-Demand)
- Understand your specific legal obligations
- Plan your transition timeline to meet the deadline
Step 3: Audit Your Current Software
We’ll review your invoicing software and POS systems to confirm VERIFACTU certification. If you’re working with software providers directly, ask them for their declaración responsable (responsible declaration)—don’t accept software without this certification.
Step 4: Upgrade or Switch Systems
If your current software isn’t compliant, you must upgrade or switch providers. Since the developer deadline has passed, compliant solutions are readily available. ABAD Abogados can connect you with certified software providers suitable for your business needs.
Step 5: Implement and Transition
All manual invoicing using Word or Excel must cease entirely before your deadline. We’ll help you implement your new certified system and ensure your team understands the new processes.
How ABAD Abogados Ensures Your Compliance
Navigating Spain’s evolving tax compliance landscape can be complex, especially for non-resident business owners and international clients. At ABAD Abogados, we provide complete VERIFACTU support:
- Compliance Assessment: Full review of your current invoicing setup
- Strategic Advice: Guidance on choosing the right compliance mode for your business structure
- Software Solutions: Connections to certified software providers and implementation support
- Tax Coordination: Seamless integration with your tax filings and reporting obligations
- Penalty Defense: Representation with the tax authority if you’re facing VERIFACTU-related issues
Don’t leave this until the last minute. Get expert guidance today.
Get Expert Guidance Today
Whether you’re an autónomo, run a Spanish company, or operate in Spain as a non-resident business, ABAD Abogados can help you navigate VERIFACTU compliance with confidence.
Contact us for a consultation:
Email: info@abadabogados.com
Phone (Murcia): +34 968 90 22 90
Phone (Orihuela Costa): +34 965 06 36 13
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