The Verifactura system is regulated by Royal Decree 1007/2023 and Order HAC/1177/2024, which governs the operation of the Computerized Billing Systems (SIF). Its main objective is to guarantee the integrity, preservation, accessibility, legibility, traceability, and inalterability of billing data. It also seeks to facilitate oversight by the Tax Agency (AEAT) and prevent tax fraud.
This regulation affects all companies and self-employed individuals based in Spain who issue invoices using computer systems. Its implementation represents a significant change in the invoice issuance and management processes.
What does the VERIFACTU system require of companies and self-employed workers?
As of the VERIFACTU system's effective date, businesses and self-employed individuals will no longer be able to prepare invoices issued in Word, Excel, or manually, and will be required to use invoicing software certified by the AEAT (Spanish Tax Agency).
What are the effective dates?
– January 1, 2026 for Companies (SL, SA, etc.)
– July 1, 2026 for Self-Employed Workers.
What happens if I don't adapt my billing systems by these dates?
The regulations establish fines of up to 50.000 euros for each year of non-compliance.
What is VERIFACTU?
Starting January 01, 01 for companies and July 2026, 01 for self-employed individuals, all invoices issued must be issued using software approved by the AEAT (Spanish Tax Agency). If you are using invoicing software and want to know if it complies with the new regulations, you should contact your invoicing software provider, who must provide you with a declaration of compliance with these requirements.
These certified billing programs must meet the following requirements:
– Comply with strict technical and safety requirements.
– Ensure data inalterability.
– Incorporate QR codes and fingerprints on invoices.
How does the VERIFACTU system work?
Companies and self-employed individuals operating in Spain are required to have a computerized invoicing system, and then have the option to choose between the VERIFACTU and NON-VERIFACTU modes.
-VERIFACTU Mode: Sending of billing records in real time to the AEAT.
-NO VERIFACTU Mode: There is no automatic submission, but all technical requirements must be met.
The choice of the VERIFACTU and NO VERIFACTU modality must be made before the effective date (01/01/2026 for Companies and 01/07/2026 for Self-Employed), and evidently the AEAT will promote the use of the VERIFACTU system with automatic invoicing because according to the Tax Agency it has the following advantages:
Improves the image of compliance with the AEAT and with clients.
Reduces the possibility of tax inspections and sanctions.
Automate the sending and recording of invoices.
Avoid errors in document retention (when invoices are sent automatically, the AEAT is responsible for retaining the issued invoices).
Is VERIFACTU the same as electronic invoicing?
It's not the same; electronic invoicing will be mandatory for invoices issued to other companies, estimated to be in place within one or two years, although the law indicating the specific implementation date has yet to be published.
The VERIFACTU regulation will revolutionize the way businesses and freelancers invoice. That's why at ENNUMERA, we've created a dedicated team to advise and help all our clients take on this new challenge as successfully as possible.
In the coming weeks and months, ENNUEMRA will be carrying out a series of actions to introduce you to the new VERIFACTU system, to make the adaptation as safe as possible and anticipate the mandatory implementation date.
