VeriFactu in Spain: Prepare Now for the new 2026 Invoicing System implemented by Spanish Tax Authorities

eezi - Powered by VAT IT, Now a Certified VeriFactu Service Provider in Spain

We are pleased to announce that eezi has been officially certified under Spain’s new VeriFactu invoicing regulation. This milestone establishes eezi as a trusted VeriFactu-compliant partner for businesses across Spain. Our billing software meets all technical requirements set by the Spanish tax authorities secure and compliant invoicing. Have a look at the eezi VeriFactu Declaration, declaring that our invoicing system guarantees the integrity and traceability of all invoice records in line with the law. By choosing eezi as a software provider, Spanish companies and self-employed professionals can confidently comply with the latest Spanish tax mandates, knowing they have a certified billing system provider on their side.

What is VeriFactu? Understanding the difference between the VeriFactu system and the Non-VeriFactu Invoicing System

VeriFactu is Spain’s new verifiable invoicing system introduced to combat tax fraud and ensure every invoice record is secure and tamper-proof. In essence, it is a framework of rules and technology requirements that invoicing software must follow to guarantee the integrity, traceability, and inalterability of billing data. Every invoice generated under a VeriFactu-compliant invoicing system carries a unique digital fingerprint and is protected by security measures (such as time stamps and cryptographic hash chains) that guarantee the integrity of the data. This means any attempt to alter or delete an invoice after issuance would be evident, thereby helping prevent tax fraud through hidden sales or dual accounting.

One visible change for businesses under VeriFactu is the inclusion of a QR code and verification legend on invoices. From the moment the system is in force, all full invoices and even simplified invoices (receipts) must include a QR code that links to the AEAT’s verification portal, along with a note such as “Factura verificable en la sede electrónica de la AEAT”. These markings allow both the tax authorities and customers to verify that an invoice’s details are recorded and unmodified in the official system. In short, VeriFactu ensures that invoice data is captured in a way that is traceable and cannot be manipulated without leaving an audit trail.

VeriFactu vs. Non-VeriFactu Modes: The new regulation defines two modes in which a compliant billing system can operate:

• VeriFactu Mode: In this mode, your computerised invoicing system automatically submits each invoice record in real time to the Spanish Tax Agency (AEAT) as you issue invoices. The invoice details are sent through an online VeriFactu system endpoint immediately (often referred to as “immediate supply” of invoice information). This direct pipeline means the tax agency receives and stores your invoice data instantly, providing maximum transparency.
• Non-VeriFactu Mode: In this alternative mode, your billing software still adheres to all the VeriFactu technical requirements for securing billing records, but it keeps the records locally rather than sending each one immediately to AEAT. You still must include the same QR code and “VeriFactu” verification text on every invoice, and your system must maintain an immutable billing record log internally. The tax agency can request these secured records (for example, via an export or audit), but they are not transmitted automatically with each invoice.

Both modes require the invoicing system to be VeriFactu-compliant, meaning it must generate tamper-evident invoice records and meet all technical and security requirements (chained record numbering, secure timestamps, electronic signatures, etc.). The key difference is whether your software automatically submits the data to AEAT (VeriFactu mode) or not (non-VeriFactu mode). This flexibility allows businesses to choose the approach that fits their operations, while in all cases ensuring that invoices are recorded in a way that tax auditors can trust. Importantly, large taxpayers already using SII (Immediate Supply of Information) for real-time VAT reporting will generally remain under that system and are not required to use VeriFactu mode, since SII already involves immediate reporting of invoice data.

Who Must Comply and Which Transactions Are Covered by the VeriFactu Regulation - Is Your Billing System Ready?

The VeriFactu regulation will impact a broad range of taxpayers throughout Spain. Any business or self-employed individual that issues invoices using computerised systems must comply with the new requirements. In practice, this means the vast majority of companies and professionals who use digital invoicing software or point-of-sale billing systems are within scope. Notably, the regulation applies nationwide (including mainland Spain, Canary Islands, Ceuta, and Melilla), with only a few regional exceptions (for instance, businesses under the Navarra or Basque Country local tax regimes will follow their own rules).

Who is affected:

• Companies subject to Corporate Tax: All corporations and legal entities that must pay corporate income tax in Spain are obliged to use VeriFactu-compliant invoicing systems for their transactions (with the exception of fully tax-exempt entities, and partially exempt entities only for their non-exempt activities)
• Self-Employed Professionals (Autónomos): Individuals under the Personal Income Tax who carry out economic or professional activities must comply if they issue invoices using any software. Freelancers and sole traders are included in the mandate just like larger businesses, provided they aren’t billing solely by hand.
• Permanent Establishments of Non-Residents: Foreign companies operating in Spain through a permanent establishment must also adhere to the VeriFactu requirements for any invoices issued from their Spanish operations.
• Partnerships and Other Entities: Businesses operating under special income attribution systems (such as partnerships) that engage in economic activities fall under the regulation as well.

Which transactions are covered: Essentially, all invoices issued using a computerised system are covered by the VeriFactu rules. This includes both B2B invoices (invoices between businesses, which typically include VAT) and B2C invoices or sales receipts generated for consumers, as long as they are produced by software. Both full invoices and simplified invoices (like point-of-sale tickets or receipts) must follow the new format: they should incorporate the QR code and a secure invoice ID, ensuring each sale is traceable. If a business still issues invoices entirely manually (for example, handwritten invoices), those particular invoices are outside the scope of VeriFactu. However, the moment a computer system is used to issue or record an invoice, it must comply with the VeriFactu requirements. One notable exemption is for those taxpayers already under the SII system (Spain’s existing real-time invoice reporting for large companies) – such entities continue with SII reporting and are not obliged to duplicate efforts under VeriFactu for those same transactions. In summary, taxpayers across Spain who use any form of electronic or software-based invoicing process will need to ensure every invoice they issue is handled through a compliant system and captured as a VeriFactu invoice record.

Timeline of the VeriFactu Implementation, Technical Requirements and Key Deadlines

The rollout of VeriFactu is staged to give both software providers and businesses time to adapt, with final deadlines now set in law. Below is an overview of the implementation timeline and key dates for compliance:

• Anti‑Fraud Law (July 2021): Spain’s Law 11/2021 laid the foundation for Veri*factu by requiring computerised or electronic invoicing systems to guarantee the integrity, traceability and inalterability of billing records.
• VeriFactu regulation (December 2023): Royal Decree 1007/2023 sets the requirements for invoicing systems and standardises invoice records, with optional real‑time submission to AEAT in VeriFactu mode. 
• Technical specifications (October 2024): Ministerial Order HAC/1177/2024 details the technical, functional and content rules, including the QR‑code and verification legend requirements. 
• Software provider deadline (29 July 2025): Producers of invoicing systems must offer fully adapted solutions within nine months of the Order’s entry into force, which makes the due date 29 July 2025. 

Business Compliance Deadlines (2026): The mandate for businesses to actually use VeriFactu-compliant systems is staggered:

• 1 January 2026: All companies that pay Corporate Income Tax (generally medium and large businesses, including most incorporated entities) must start using compliant invoicing software by this date. This is the official “go-live” deadline for corporate taxpayers – beginning 2026, their billing processes must fully meet the VeriFactu standards (either in VeriFactu mode or non-VeriFactu mode as appropriate).
• 1 July 2026: All remaining in-scope businesses, including self-employed individuals, freelancers, and smaller enterprises, must comply by 1 July 2026. This six-month extension for smaller and unincorporated businesses recognizes that they may need a bit more time to transition. By mid-2026, every Spanish taxpayer who issues invoices with software is expected to be on a VeriFactu-compliant invoicing system.

It’s important for businesses to be mindful of these dates. With January 2026 approaching, companies should already be updating their systems (or engaging certified providers like eezi) to avoid any last-minute rush.

Non-compliance after the deadlines can lead to substantial penalties. Spanish legislation foresees fines that can reach up to €50,000 per year for businesses using non-compliant software. The good news is that with the timeline in place, there is still an opportunity to prepare and ensure your billing system is ready. eezi’s early certification means our clients have a head start in meeting these requirements, well before penalties become a concern.

The Crea y Crece e‑Invoicing Mandate and Its Relation to the VeriFactu Regulation

In parallel with VeriFactu, Spain is also moving toward mandatory electronic invoicing for B2B transactions under the “Crea y Crece” law. It’s important to understand how this e-invoicing mandate differs from, and complements, the VeriFactu regulation.

Crea y Crece Law (Ley Crea y Crece): Formally Law 18/2022, this legislation was enacted to promote business growth (“Create and Grow”) and address issues like late payments in commercial transactions. A key provision of Crea y Crece is that all invoices between companies and self-employed individuals (B2B) must eventually be issued in electronic format. In other words, once this mandate is in effect, if you are invoicing another business or freelance professional in Spain, you will be required to issue the invoice electronically, using a structured data format (such as the Spanish Facturae XML or a compatible UBL format). Additionally, the law envisions the use of interoperable platforms: businesses will need to send invoices through approved e-invoicing platforms or networks and track the status (delivery, acceptance, payment) of each invoice in real time. The aim is to simplify and modernise the invoicing process across Spain, making transactions more efficient and transparent, thereby reducing payment delays and improving VAT compliance indirectly.

VeriFactu vs. B2B E-Invoicing (Crea y Crece): While both initiatives deal with invoices, they serve different purposes and are led by different arms of the government:

• VeriFactu (Anti-Fraud Regulation): Led by the Spanish Tax Agency (AEAT), VeriFactu is about the integrity of invoice records and tax compliance. It doesn’t actually dictate the format you send to your customer; instead, it mandates that whatever invoicing system you use must securely record and (if in VeriFactu mode) report the invoice data to the tax authorities, including adding the QR code for verification. VeriFactu’s primary goal is to combat tax fraud by preventing sales suppression and ensuring the tax agency has a reliable record of transactions (either stored in your system or on their servers). In summary, it’s a compliance measure focused on auditability and invoice traceability for tax purposes.
• Crea y Crece Electronic Invoicing: Overseen by the Ministry of Economic Affairs, this is a mandate for electronic invoice exchange in business transactions. Its goal is to make sure all B2B invoices are in a standard electronic form and delivered through digital means, which facilitates quicker processing and payment. Unlike VeriFactu, the Crea y Crece e-invoicing requirement does not involve automatically reporting the invoice content to AEAT. Instead, it’s about businesses exchanging invoices with each other in a regulated digital format (with requirements to acknowledge receipt and report payment status). This is more about improving business efficiency and reducing commercial fraud or late payments, rather than directly about tax fraud.

In practice, many businesses will have to comply with both sets of requirements in the coming years. For example, a company selling to other companies will need to issue e-invoices (B2B electronic invoices) as required by Crea y Crece, and at the same time ensure that its invoicing software is VeriFactu-compliant so that each of those invoices is properly secured and (if required) reported to the tax agency. The two systems are complementary: one (VeriFactu) guarantees the tax invoice records are immutable and available to the tax agency, and the other (Crea y Crece e-invoicing) guarantees the invoice is delivered in a digital format to the business recipient and that its lifecycle (delivery/payment) is tracked. It’s worth noting that businesses already using Spain’s SII for immediate VAT reporting will continue with that system for tax purposes, but SII does not exempt them from the future B2B e-invoicing mandate. SII companies will also likely need to adopt electronic invoicing for their B2B transactions once Crea y Crece is enforced.

Ready to Comply with VeriFactu in Spain? Contact eezi for a Compliant VeriFactu-Ready Invoicing Solution

Adapting to these new requirements may seem daunting, but the eezi team is here to make the transition smooth and straightforward. As an officially certified VeriFactu software provider, we offer VeriFactu-ready invoicing solutions that take the guesswork out of compliance. Our system already meets the technical requirements of the VeriFactu regulation, from generating the required QR codes and digital signatures to ensuring every billing record is securely logged and, automatically transmitted to the Spanish Tax Agency. By partnering with eezi, businesses can simplify their compliance journey: you’ll be using a computerised invoicing system that is fully compliant and kept up-to-date with the latest Spanish regulations.

We understand that every business is unique. Whether you are a large corporation preparing for the January 2026 deadline or a self-employed individual looking ahead to mid-2026, our experts can help tailor a solution that fits your invoicing workflow. We can also advise on integrating e-invoicing (B2B electronic invoices) into your processes, ensuring you’re ready for the Crea y Crece mandate when it arrives. eezi prides itself on being a proactive partner: we help you stay one step ahead of regulatory changes so you can focus on your core business with peace of mind.

Get in touch with us today to learn how we can assist in upgrading or replacing your current billing software to a VeriFactu-compliant system. Our team will guide you through the implementation, staff training, and any technical integrations needed. With eezi by your side, you can confidently issue invoices knowing your system must comply – and indeed does comply – with all Spanish tax and invoicing regulations. Together, let’s ensure your invoicing process is secure, compliant, and ready for the future. Contact us now to start the conversation and keep your business ahead of the curve in Spain’s new era of digital invoicing compliance.