Electronic invoicing in Spain is entering a new phase with the arrival of Verifactu 2026, a system promoted by the Spanish Tax Agency that goes far beyond issuing invoices in digital format.
This new regulatory framework introduces significant changes to invoicing software systems, the way transactions are recorded, and the level of control the Tax Administration will have over invoicing data.
Although there are still uncertainties regarding exact dates, scope, and specific obligations, what is clear is that Verifactu will mark a turning point for both companies and self-employed professionals.
What is Verifactu?
Verifactu is a verifiable invoicing system designed by the Spanish State Tax Agency (AEAT) to ensure that invoices issued through computerised systems meet strict requirements of integrity, preservation, accessibility, and traceability.
Its legal basis lies in Ley 11/2021, on measures to prevent and combat tax fraud, and it is technically developed in Real Decreto 1007/2023, which regulates the requirements that invoicing software systems must meet.
The main objective of Verifactu is to prevent the use of programs that allow invoices to be deleted, modified, or concealed—practices that hinder tax control and facilitate fraud. Under this system, each invoice leaves a technical trace that cannot be altered without leaving evidence.
The Tax Agency itself explains the general operation of Verifactu in its dedicated section on invoicing software systems.
Why Verifactu Is Not Just “Electronic Invoicing”
One of the most common mistakes is to confuse Verifactu with traditional electronic invoicing. Although they are related, they are not the same.
Electronic invoicing refers to the format (PDF, XML, Facturae, etc.). Verifactu, on the other hand, regulates the system that generates the invoice, how data is recorded, and the technical guarantees provided by the software used.
A company may issue electronic invoices and still fail to comply with Verifactu if its invoicing software allows records to be altered, invoices to be deleted, or does not guarantee the traceability required by law.
Who Is Affected by Verifactu 2026?
Verifactu 2026 affects a very broad range of taxpayers. In general, the following are required to comply:
- Companies, regardless of size.
- Self-employed professionals who use invoicing software.
- Professionals who issue invoices through computerised systems.
- Providers and developers of invoicing software.
Only those who do not use any computer system for invoicing are excluded—an increasingly rare situation in practice.
From a business perspective, this means that most SMEs and self-employed professionals will be affected and should review their current tools well in advance.
Key Changes Introduced by Verifactu
Adapted and certified invoicing software
Under Verifactu, invoicing programs must meet mandatory technical requirements, including:
- Generation of an invoicing record for each invoice issued.
- Creation of a digital fingerprint (hash) to ensure record integrity.
- Impossibility of altering or deleting invoices once issued.
- Logging of events and operations performed in the system.
Non-compliant invoicing software may not be marketed, affecting both users and developers.
Immutable records and full traceability
Each issued invoice will generate a record that must be kept for the legally required period and will allow the entire invoicing sequence to be reconstructed.
If an error occurs, the original invoice is not corrected; instead, a corrective invoice is issued, leaving a trace of both. This requires tighter prior controls and more professionalised administrative processes.
Inclusion of a QR code on invoices
Invoices issued under Verifactu must include a QR code, allowing certain invoice data to be verified and facilitating checks by both customers and the Tax Administration.
This reinforces transparency and control, even outside the company’s internal systems.
Transmission of information to the Tax Agency
The regulation provides for two modes:
- Verifactu system, with automatic transmission of invoicing records to the AEAT.
- Non-Verifactu system, where records are stored and made available to the Tax Agency upon request.
Key Dates for Verifactu 2026
Although implementation was initially planned for 2026, the timeline has been adjusted to facilitate adaptation by companies and self-employed professionals.
| Type of taxpayer | Expected application date |
| Companies (legal entities) | 1 January 2027 |
| Self-employed and individuals | 1 July 2027 |
Penalties for Non-Compliance
Failure to comply with Verifactu may result in significant financial penalties. The regulation provides for fines applicable to:
- Users who use non-compliant software.
- Providers who market software that does not meet the requirements.
Penalties can reach up to €50,000 per financial year, in addition to other risks arising from inspections and tax regularisations.
Frequently Asked Questions About Verifactu 2026
- What exactly is Verifactu 2026?
Verifactu is a system promoted by the Tax Agency that regulates how invoicing software must operate to ensure that invoices cannot be altered, deleted, or manipulated once issued. “Verifactu 2026” refers to its progressive rollout starting that year. - Is Verifactu mandatory for all companies and self-employed professionals?
It will be mandatory for companies and self-employed professionals who use computerised invoicing systems. Only those who do not use any invoicing software are excluded. - Is Verifactu the same as electronic invoicing?
No. Electronic invoicing refers to the digital format of the invoice. Verifactu regulates the software system that generates it, ensuring traceability, integrity, and data preservation. - From when will Verifactu be mandatory?
According to the current schedule, from 1 January 2027 for companies and from 1 July 2027 for self-employed professionals and individuals. - Do I need to change my invoicing software?
That depends on whether your current software complies with or will be adapted to Verifactu requirements. Many programs will require updates; others will need to be replaced. - Will invoices have to be automatically sent to the Tax Agency?
Not always. One mode involves automatic transmission of records, while another requires records to be stored and made available upon request. - What happens if I make a mistake on an invoice under Verifactu?
The original invoice cannot be modified or deleted. The error is corrected by issuing a corrective invoice, leaving a full audit trail. - What penalties apply for non-compliance with Verifactu?
Financial penalties can reach up to €50,000 per year for both users and non-compliant software providers.
How to Prepare for Verifactu 2026
Preparing for Verifactu is not just about changing software. It involves reviewing the entire invoicing process.
It is advisable to assess whether your current software will be adapted, review internal procedures for issuing and correcting invoices, and train the people involved in administrative processes. Early preparation reduces errors and avoids rushed decisions.
GM Integra’s Role in Verifactu 2026
At GM Integra, we help companies understand how Verifactu 2026 affects them from a legal, operational, and organisational perspective, aligned with their specific reality rather than a purely theoretical approach.
Our labour and legal advisory services allow us to analyse how Verifactu implementation impacts internal processes, administrative management, and regulatory compliance.
