The digital transformation of invoicing in Spain is now inevitable. With the entry into force of the VERI*FACTU system, all business owners and professionals must ensure that their invoicing systems comply with the new technical and regulatory requirements.

🧾 VERI*FACTU: What freelancers and small businesses need to know

From 2026, all self-employed workers and SMEs must issue their invoices using certified software that complies with the VERI*FACTU system standards, approved by the AEAT (Tax Agency).

🔍 What is VERI*FACTU?

It is a new computerised invoicing system that:

• Ensures that invoices cannot be modified or deleted.
• Allows, if desired, automatic sending of billing data to the tax authorities.
• Requires each invoice to have a QR code and a verification mark to prove its authenticity.

In summary: The tax authorities want all declared income to be traceable, transparent and verifiable.

📅 Key dates

Date Who it affects What it means

1 January 2026 Companies and corporations Start issuing invoices using the VERI*FACTU system.

1 July 2026 Self-employed and professionals Deadline for compliance.

👥 Who does it affect?

Everyone who issues invoices:

• Self-employed, professionals and SMEs.
• Shops, workshops, academies, restaurants, consultancies, etc.

🧩 Steps to be taken by small businesses and self-employed workers

1. Review your invoicing software.
2. Check whether the programme you use (Factusol, Contasimple, Holded, etc.) will adapt to VERI*FACTU.
3. If you issue invoices in Excel or manually, you will need to change your system.
4. Contact your supplier or advisor.
5. Ask if your tool will comply with Royal Decree 1007/2023 and if it will incorporate automatic submission to the AEAT.
6. Plan the migration before the summer of 2025.
7. Do not wait until the last minute: there will be high demand for updates.
8. Train your staff or yourself.
9. Learn how to issue invoices with QR codes and how to verify that the system is certified.
10. Issue test invoices.
11. Before 2026, issue some invoices in VERI*FACTU mode to test the system and correct any errors.
12. Save invoices and records.
13. The system must retain all traceability for 4 years. Do not delete or modify invoices that have already been issued.
14. Check if you are exempt.
15. If you are covered by modules or a simplified regime, your case may be different.

⚠️ What happens if you don’t adapt?

• Risk of penalties if your software does not comply with the law.
• Possible problems with VAT deductions or refunds.
• Difficulties working with companies that do use verified systems (they will ask you for valid VERI*FACTU invoices).