When does Verifactu come into force, who is affected by it, and what should you keep in mind?

In Spain, there are still major differences in the way invoices are issued, as some companies use advanced software, while others continue to generate invoices in Excel, Word, or even non-standardized proprietary systems. This lack of uniformity complicates fiscal control and leaves room for errors or for certain documents to be modified without leaving a trace.

To close this gap, the Anti-Fraud Law 11/2021 introduced the obligation to use invoicing programs that guarantee the integrity, traceability, and inviolability of every record, with the aim of preventing the deletion or alteration of invoices.

Now, with Regulation 1007/2023, the Tax Agency (Hacienda) has taken the next step to create the Computerized Invoicing Systems (SIF) and define the VeriFactu standard, which is the method that sends records to the Tax Agency in real-time. It is not a new program, but an obligatory way of functioning for any invoicing software.

When Does Verifactu Come Into Force?

Verifactu doesn’t come into force all at once. The first milestone arrived in July 2025. By this date, all manufacturers and providers of invoicing programs must have their systems adapted to the SIF Regulation. That is, the software must be technically ready, even if its use is not yet mandatory for everyone.

The real obligation for companies begins on January 1, 2026, when corporations that pay Corporate Income Tax must issue invoices with compatible software or explicitly adopt a Veri*Factu system.

Freelancers (autónomos) and other natural persons will have a little more leeway, but the maximum deadline for adaptation is July 1, 2026. Until then, they can migrate their current tools, taking advantage of the voluntary phase in 2025 to avoid last-minute rushes.

What changes does Verifactu imply for your business?

The entry into force of Verifactu obliges you to abandon any tool that does not guarantee a secure record of every invoice. Following its implementation, all issuances must generate a digitally signed billing event, with a unique identifier and traceability that prevents data from being deleted, reordered, or modified without leaving a trace.

Every invoice will also incorporate a QR code standardized by the AEAT (Spanish Tax Agency), which allows for verifying its authenticity and consulting its basic content. This means that systems like Excel, templates, or programs without anti-fraud controls will cease to be valid.

To comply with the regulation, the invoicing software must integrate several mandatory technical requirements:

• Chained event log to prevent manipulation or undeclared changes.
• Certified time stamps that attest to when each invoice was issued.
• Inviolable structures, where no data can be deleted or overwritten without leaving a trace.
• Digital signature for each event, ensuring integrity and authenticity.
• Mandatory QR code on all invoices.
• Compatibility with the SIF model, either by sending data to the AEAT (Verifactu) or storing it locally with the same technical guarantees.

Who is obliged to comply with Verifactu?

Verifactu affects practically any business that issues invoices in Spain. Both companies and freelancers (autónomos) must use compatible software when their compliance date arrives, regardless of their size or sector.

There are some exceptions. Taxpayers who already operate with the SII (Immediate Supply of Information) system, such as large companies, VAT groups, and certain entities, will not have to adopt Verifactu because they already comply with a real-time control system. Some very specific regimes and certain public sector entities are also excluded.

Within the system itself, it is advisable to distinguish between two modalities: those who use Verifactu software, which will automatically send invoicing events to the AEAT (Tax Agency), and those who opt for non-Verifactu software, which will store the records locally but comply with exactly the same technical requirements. In both cases, the invoice issuer assumes the final responsibility, although the software provider must also guarantee that their tool complies with the regulation.

How to act to comply with the change to Verifactu?

If you invoice using computer software, you must ensure that this program complies with the requirements established by the regulation in order to continue invoicing normally.

If you do not invoice using computer software, but you invoice using spreadsheets like Excel or word processors like Word, as established by the Tax Agency, the regulation will not affect you if the word processors or spreadsheets are used exclusively to: enter invoice data, issue and print invoices, and preserve billing information.

Conversely, you will be subject to the regulation and it will be considered a computerized invoicing system if, in addition to the above functions, it is used to process the invoicing information contained in the program to directly generate the VAT ledger books, the Personal Income Tax (IRPF) ledger books, accounting, or any other result used for the voluntary fulfillment of tax obligations.

The Tax Agency will be able to verify whether the word processors or spreadsheets used for issuing invoices meet the criteria of a computerized invoicing system based on the capabilities and tools they utilize.

For clients who do not invoice using computer software, although it is not mandatory to invoice with a program, this regulation is an advance of upcoming obligations in invoicing matters, so it is advisable to anticipate the future.

What happens if I fail to comply with the obligations of this new regime?

The consequences are varied and will depend on the specific non-compliance that occurs. Primarily, they will consist of pecuniary fines that can range from €1,000 for issuing invoices without a QR code or with erroneous data, up to €50,000 if invoicing software that does not meet the AEAT requirements is used. Regarding the risks of non-compliance, the main ones would be: legal invalidity of invoices, loss of expense deduction, and greater risk of tax inspection.

Benefits you can obtain with Verifactu

Although Verifactu arises as a legal obligation, its implementation also brings practical advantages to the daily management of any business. The standardization of the invoicing process and the improvement in traceability help to work with greater security and fewer errors. The most relevant benefits include:

• Greater control over invoicing: every invoice is registered with a system that does not allow data to be deleted or modified without leaving a trace.
• Complete traceability of all operations: facilitates internal audits and reduces accounting incidents.
• Simplified tax compliance: by working with a single standard, errors that can lead to penalties or inspections are reduced.
• Reduction of manual errors: the automation of registration, numbering, and digital signature avoids common failures in more manual processes.
• Increased transparency: the system guarantees clear, verifiable, and consistent records.
• Improved confidence with clients and suppliers: operating with secure software conveys professionalism and seriousness.
• Alignment with fiscal digitalization: prepares the company for mandatory electronic invoicing and future regulations.

How can we help you?

• Advising you on your invoicing and compliance with these new obligations to avoid penalties through compliance with this new regulation in your specific case, by reviewing your accounting software.
• Anticipating the economic impact of this new development on your business and on your method of recording income, through advice and support on invoicing matters.
• If you do not have accounting software, offering you compatible solutions with the new invoicing system and guiding you at all times.

We are at your disposal to resolve any questions and assist you with the correct application of this new criterion. Our goal is for you to be able to focus on growing your business while we ensure your invoicing is aligned, secure, and up-to-date.