Starting 1 January 2026 or 1 July 2026, all companies and self-employed individuals issuing invoices in Spain must use billing software adapted to the Verifactu system.

The Government, within the framework of the Anti-Fraud Law, has initiated the implementation of a verifiable invoicing system, known as Verifactu. The aim of this system is to ensure that companies transmit their invoices directly to the Spanish Tax Agency (AEAT) at the moment they are issued.

Software providers must ensure that their invoicing programs are Verifactu-compliant by 29 July 2025.

Key Considerations

• The immediate transmission of invoices to the Spanish Tax Agency (AEAT) is voluntary. However, if the taxpayer chooses not to send the invoices automatically, the invoicing software must still be technically capable of doing so.
• If the invoices are not sent voluntarily, they must be transmitted whenever the Spanish Tax Agency (AEAT) formally requests them.

Guidelines for Invoice Issuers:

• Paper Invoices: If you issue invoices manually using invoice books or receipt pads, you may continue doing so.
• Excel Invoices:

1. if Excel is used as a “typewriter” (manual entry only), it is permitted.
2. if Excel files contain formulas, macros, or customer databases, their use is prohibited. In such cases, you must use Verifactu-compliant billing software.

• Custom-Built Software: Any customised invoicing software must be discontinued unless fully adapted to Verifactu.
• Outdated Software: Legacy or obsolete billing systems must be replaced with Verifactu  compliant billing software.
• Verifactu Software: If your current invoicing program is already adapted, no further action is required.
• SII-Integrated Software Exception: Any invoicing software already connected directly to the AEAT’s Immediate Supply of Information (SII) platform is exempt from the Verifactu adaptation requirement.

How does Verifactu work?

Verifactu is an AEAT-regulated system designed to ensure that all invoices issued by companies and freelancers are immutable, traceable and securely transmitted.  To comply with these requirements, it will be necessary to use an adapted invoicing system, that is, an invoicing program that fully meets the provisions of this regulation. The aim of this system is to prevent any manipulation and to ensure that the information reaches the Spanish Tax Agency (AEAT) intact and in the exact chronological order in which the invoices were created.

To achieve this aim, Verifactu operates as follows:

Invoice Generation: The invoicing software generates a unique record for each invoice, which includes an identification code.

Traceability and Recording: All invoices are stored in strict chronological order, without the possibility of modification or deletion

Transmission of the Invoice to the AEAT: Depending on the selected transmission mode (Verifactu or Non-Verifactu), the communication takes place either at the moment of issuance or at a later stage.

Client Access: Each invoice includes a QR code, enabling recipients to verify its validity online through the AEAT portal.

Modes of Operation: Verifactu vs. Non-Verifactu.

When adopting or upgrading to Verifactu-compliant software, taxpayers must choose between two operational modes. They affect the transmission of invoices to the Spanish Tax Agency (AEAT) and involve different advantages and drawbacks. The Verifactu mode offers the benefit that each invoice is validated at the exact moment of issuance, without the need for additional procedures or the risk of omissions. This provides greater legal certainty, simplifies accounting control, and allows instant verification that the invoice has been duly registered with the AEAT.

Important: Once the Verifactu option is selected, it cannot be modified until 31 December 2026. However, it will always be possible to switch from Verifactu mode to Non-Verifactu mode.

1. a) Verifactu Mode:invoices are automatically transmitted to the AEAT at the time of issuance and provides instant validation and real-time registration ensuring legal certainty. The invoice’s status can be verified instantly via its QR code.
2. b) Non-Verifactu Mode: the invoicing software continues to guarantee proper numbering and security but does not send the invoice to the Spanish Tax Agency (AEAT) immediately. The transmission of the invoices to the AEAT must be carried out within the period established by the applicable regulations, and the responsibility for securely storing all invoice records lies entirely with the taxpayer.

The regulation defines three types of invoices, with specific requirements.

1) The standard or full invoice is the most common format. It must include all the information required by law and is used in transactions between businesses or whenever the amount invoiced exceeds the threshold allowed for simplified invoices.
2) The simplified invoice replaces the former sales tickets and is permitted for transactions up to €400 or in certain sectors such as hospitality, transportation, and retail trade. It does not require the client’s details unless specifically requested, in which case it can be issued for amounts up to €3,000.
3) The corrective invoice is issued to amend errors in a previously issued invoice. It must always include a reference to the original invoice and the reason for the correction. There are two types of corrective invoices.

1. a) Substitutive corrective invoice: It completely replaces the original invoice and is used when the error affects all the relevant data of the document. For example, if an incorrect taxable base was recorded, the substitutive invoice provides the corrected data together with the rectified amounts, thus ensuring that the new invoice complies with the legal requirements of  traceability and compliance.
2. b) Corrective invoice by differences: It is used when only specific discrepancies need to be corrected. For example, if the taxable base of an invoice needs to be reduced, the corrective invoice by differences will reflect only the decrease in the corresponding amount. This provides a simpler solution for correcting specific errors, while keeping the original invoice intact.

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