In the area of invoicing and taxation in Spain, a new system is emerging that warrants attention: VERIFACTU. This mechanism was created with the aim of strengthening fiscal control, increasing transparency and modernising the way invoices are issued, recorded and stored.
For freelancers, companies and professionals, understanding and adapting to this is key to avoiding penalties and optimising internal processes. If you have any questions, contact us today and we will assist you personally at our offices in Torremolinos and Mijas Costa.
What is VERIFACTU?
VERIFACTU is not just another electronic invoice system. According to specialist sources, it is a system designed by the Agencia Estatal de Administración Tributaria (AEAT) to ensure that invoices issued meet certain technical conditions, such as being unalterable, traceable and communicated efficiently.
In practice, this means that the invoicing software used by freelancers or companies must meet requirements such as: generating a unique record for each invoice, making it impossible to delete or modify data without leaving traces, including a QR code, and allowing the AEAT to access the records.
Who is affected and when?
The regulations supporting VERIFACTU are contained in the Real Decreto 1007/2023, dated 5 December 2023, which defines the technical obligations of invoicing systems.
For companies and freelancers who use invoicing software, the adaptation is beginning to take hold. For example, software manufacturers will only be allowed to market compatible solutions from 29 July 2025 onwards.
Full compliance will be mandatory for many companies from 1 January 2026 and, for the vast majority of self-employed workers, from 1 July 2026.
What changes for your business?
- Greater traceability: each invoice issued will be systematically recorded with a unique identification number, facilitating audits or inspections.
- Inalterability of the invoiceOnce the data has been recorded, it cannot be modified without documentary evidence, which reduces the risk of fraud.
- Adapted software: if your business already issues invoices using computer software, that software must be adapted to VERIFACTU. Manual Excel is not sufficient.
- Transparency and higher standards: the AEAT will be able to access data more easily, which means that transactions must be recorded carefully.
- Competitive advantage: for the customer receiving the invoice, knowing that your invoicing complies with this system conveys greater professionalism and security.
What if I am not obliged to?
There are cases in which it may not be mandatory to issue invoices using software or to be fully integrated into VERIFACTU. For example, certain very small businesses that only use manual invoicing or do not have a computerised invoicing system.
However, even in these cases, it is advisable to consider adapting, because the legal environment is evolving rapidly. Furthermore, those who use invoicing software will be obliged to comply. Therefore, it is advisable to anticipate this change.
How can you prepare yourself?
- Review your billing system: check whether the programme you use is certified or in the process of being adapted to VERIFACTU.
- Find out about deadlines: mark key dates on your calendar (software manufacturers, companies, freelancers).
- Assess costs and internal changes: you may need to update your system, train staff, and modify issuing, shipping, and filing procedures.
- Consult with your advisor: a tax advisor like us can help you plan the transition, understand which method to apply, and avoid risks.
- Document the process thoroughly.: keep evidence of adaptations, software updates, and implementation reports. In the event of an inspection, this will be crucial.
Why is it important to act now?
The objective of VERIFACTU is clear: to reduce tax fraud, ensure that authentic invoices are issued, and prevent ‘double accounting’ or retrospective entries.
Even though deadlines remain, early adaptation offers advantages:
- Less pressure at the last minute.
- Fewer operational disruptions due to forced changes.
- Improve your image with customers, suppliers, and government agencies.
- Greater control over your own business.
In short, the VERIFACTU system represents a significant transformation in invoicing for companies and self-employed workers: it is not just a matter of issuing invoices digitally, but also of complying with technical requirements, ensuring traceability and being prepared for greater tax control.
If you are an entrepreneur, professional or self-employed person who invoices using software, it is advisable to act as soon as possible. And if you need advice on how this affects you, how to adapt your system or what steps to take, our consultancy service is here to help you.