The goal is to eliminate tax fraud, and transfer all bookkeeping onto a digital system that can be traced.
VeriFactu – What it is
VeriFactu, despite the confusion that often occurs, is a technical standard and not a government portal. Invoicing software that is approved must produce invoices that comply with strict criteria. Each invoice has a unique code and digital fingerprint (hash) as well as a QR code. The invoice is not editable once it has been created. Businesses can either choose to automatically send their invoices to AEAT (the “VeriFactu” mode) in real-time, or to store them locally to share only when requested.
Key deadlines
Transition is underway. Software developers have to adapt their software programs by the 29th July 2025. Companies are required to comply as of 1 January 2026. Individuals and partnerships will be required to comply on 1 July 2026. Word or Excel invoices no longer work after these dates.
Who must comply
The new rules apply to almost all freelancers, small companies, and SME’s operating in Spain. Only a select few groups are exempt. These include large companies already using the SII real-time VAT reporting system. Entrepreneurs in Navarra and the Basque Country, who have their own tax regimes. Certain energy operators and those on simplified tax plans such as módulos You can also find out more about recargo de equivalencia. Anyone who issues standard invoices today should be prepared to make the switch.
Get a system that is certified
Invoices will need to be generated by a Sistema Informático de Facturación (certified invoicing system). Updates are coming to popular software providers, such as Holded Odoo TeamSystem Exact Online Aplifisa Aplifisa and TeamSystem. AEAT It is working on a free tool to help freelancers create simple accounts. In July 2025 only programs that are certified can be used. Testing is important.
E-invoicing is not the same thing
Spain has also introduced mandatory electronic invoicing for businesses. However, this is a separate initiative. VeriFactu ensures that all invoices are securely recorded and for tax purposes.
Non-compliance penalties
Failure to adopt a certified software can lead to heavy fines. Using uncertified software or altering invoice data carries penalties of up to €50,000, and individual breaches, such as missing invoice records, can also be fined.
Now is the time to prepare
Autónomos and SMEs should not wait until the deadline. Consult your accountant for certified options and start implementation in 2025. Keep digital copies for all invoices. Also, monitor AEAT updates to ensure a smoother transition.
Digital leap for Spanish businesses
VeriFactu is one of the most important steps Spain has taken towards a fully digitalized tax system. Self-employed individuals can avoid penalties, remain compliant and enjoy a more streamlined, clear accounting system by acting early.
Costa News Spain Breaking News | English News in Spain.