If you run a business in Spain, you may have heard the word Verifactu from your gestor or accountant. It refers to new rules from the Spanish Tax Agency (Agencia Tributaria, or AEAT) governing the software businesses use to issue invoices.
The deadlines have moved more than once, which has caused plenty of confusion. Here is a plain-English overview of where things stand. This is general information, not tax advice — always confirm the details with your gestor.
What is Verifactu?
Verifactu is the name commonly used for Spain’s regulations on computerised invoicing systems (sistemas informáticos de facturación). The aim is to fight tax fraud by making sure invoicing software cannot be used to hide or alter sales.
In short, invoicing software must:
- Record every invoice in a way that cannot be secretly edited or deleted.
- Link records together so any tampering is detectable.
- Generate a QR code on each invoice, which customers can use to verify it with the tax agency.
- Meet technical requirements set by the AEAT, with software producers declaring that their products comply.
Businesses can either send invoice records to the AEAT automatically as they are issued (the “VERI*FACTU” mode) or keep the records themselves under stricter conditions, ready to provide if requested.
Is it the same as e-invoicing?
Not exactly. Verifactu is about the integrity of the software you use to create invoices. It does not, in itself, force you to send every invoice electronically to your customers in a specific format. Spain is separately introducing mandatory electronic invoicing between businesses (B2B) under a different law, with its own timetable. The two are related but distinct, so ask your gestor how each applies to you.
The current deadlines
After a postponement announced in December 2025 (Real Decreto-ley 15/2025), the dates are:
- 1 January 2027: businesses subject to corporation tax (Impuesto sobre Sociedades) — broadly, companies such as S.L.s.
- 1 July 2027: other obligated businesses, including most autónomos who use invoicing software.
Deadlines have changed before, so keep an eye on official updates.
Who is affected?
Broadly, businesses and autónomos in Spain who issue invoices using software or computerised systems. There are some exceptions, including:
- Businesses already using the SII system (Suministro Inmediato de Información), which reports VAT records to the AEAT in near real time.
- Businesses in the Basque Country and Navarre, which have their own tax regimes and systems (such as TicketBAI).
The rules apply to invoicing software, so the position may differ if you genuinely invoice without any computerised system. Your gestor can confirm where you stand.
What should you do now?
- Talk to your gestor. Ask whether Verifactu applies to you, from which date and what they recommend.
- Check your invoicing software. If you use accounting or invoicing software, ask the provider whether it is, or will be, Verifactu-compliant.
- Stop using spreadsheets or word processors for invoices if they are your main system — these are unlikely to meet the requirements. Generic templates in Word or Excel do not provide the tamper-proof record-keeping required.
- Check your other systems. Point-of-sale tills, booking systems and webshop plugins that generate invoices may also need updating.
- Do not leave it until the last minute. Software providers and gestores will be busy as the deadline approaches.
What about webshops?
If you run an online shop on WooCommerce, Shopify or another platform and issue invoices from it, check whether your invoicing plugin or app will support Verifactu, or whether invoices should be generated in separate compliant software. See our WooCommerce vs Shopify comparison for more on choosing a platform.
Penalties
The rules include significant fines for using or producing non-compliant invoicing software. That alone makes it worth getting ready in good time.
An opportunity to modernise
Like Making Tax Digital in the UK (see our MTD guide), Verifactu can feel like another administrative burden. But moving to modern, cloud-based invoicing often brings real benefits: faster invoicing, automatic payment reminders, better cash flow visibility and easier collaboration with your gestor.
It is also a good time to connect your systems — website enquiries, CRM, quotes and invoices. See do you need a CRM?
How we can help
We are not tax advisers — that is your gestor’s role. But we do help businesses in Spain set up the digital systems, websites, webshops and workflows that sit around invoicing. Get in touch if you would like to modernise how your business runs online.
