- New Verifactu regulations: technical requirements and deadlines for businesses and self-employed individuals.
- Mandatory use of approved software and penalties for non-compliance.
- Impact and frequently asked questions about the digitalization of the invoicing process.
- Solutions and tools to facilitate adaptation to the Verifactu environment.
The imminent arrival of Verifactu It is marking a before and after in the way companies and self-employed workers manage their billing in Spain. More than 7 million professionals They will have to incorporate technical innovations into their daily processes to comply with regulations designed by the Tax Agency to strengthen transparency, traceability, and the fight against tax fraud. Although adaptation is currently voluntary, the deadlines have already been set and the change will soon become mandatory, making digitalization an inevitable step for almost all economic activity.
In addition to those who issue invoices, billing software providers They are also required to catch up, adapting their products to comply with the regulations before the end of July 2025. The impact will be broad and will require technological, training and organizational changes. in businesses of all sizes, from large corporations to small fishmongers or neighborhood hardware stores.
What is Verifactu and how does it affect businesses and self-employed workers?
Verifactu is not an application, but a Regulatory framework which establishes technical requirements for everything billing software Used by companies and self-employed individuals. From January 1, 2026, it will be mandatory for those who pay corporate tax, and from July 1, 2026, the obligation will be extended to self-employed individuals and other entities. The main objective is to ensure that all invoices have security elements such as a QR code and a digital signature system that ensures its unalterability and traceability, in addition to the possible automatic submission to the Tax Agency.
The regulations contemplate two modes of operation:
- Verifactu: Each invoice is automatically communicated to the Treasury in real time, freeing the company from keeping records.
- No Verifactu: Invoices are stored internally; records will only need to be submitted if requested by the Administration, but with stricter requirements regarding integrity and preservation.
There are exceptions, such as taxpayers registered with the SII (Spanish Internal Revenue Service), professionals domiciled in Navarre or the Basque Country, or those who have obtained an express exemption. However, most will have to adapt, and failure to comply may result in fines. fines of up to 50.000 euros, both for users and software providers.
Requirements, key features and benefits of the new systems
Any software solution, to be valid under the Verifactu umbrella, must guarantee the impossibility of modifying invoices once issued, record relevant internal events, and allow unambiguous retention of data for at least four years. The basic functions include: automatic generation of QR codes, the digital signature, the registration and traceability of all operations, as well as the immediate access to verification status with the AEAT.
Some leading developers, such as IPS and Wolters Kluwer, have already announced that their tools meet all the requirements. IPS-Maq+ allows for both modes of operation and facilitates daily management with features such as the display of invoices in sequence. Wolters Kluwer, for its part, has created a specific API for connecting third-party applications, ensuring that any program complies with the regulatory requirements, whether for the Verifactu, No Verifactu, or the Basque TicketBAI system.
Frequently asked questions and challenges of the digital transition
Among the issues that generate the most uncertainty are the actual mandatory nature (which is being implemented gradually), whether invoices issued abroad must be adapted, and how to handle errors. Any rectification is only possible if the invoice has been sent and accepted by the Treasury., so unilateral cancellation will no longer be a valid option.
The adaptation process also represents a technological and training challenge, especially for small businesses with no prior experience in digitalizationMany microenterprises complain about the lack of resources and demand specific assistance, while others take advantage of calls like the Digital Kit to finance the transition to more adapted tools. Collaboration with tax advisors and managers is essential to avoid being left behind.
Those who decide to join as soon as possible will be able to anticipate and resolve incidents, benefit from a image of greater reliability before the Tax Agency, and reduce the risk of sanctions. Although there is still resistance to change, even in very traditional sectors, there are alternatives such as free software for businesses with low turnover.
Impact, sanctions and opportunities of the new regulations
The implementation of Verifactu coincides in time with the progressive obligation of the B2B electronic invoicing (according to the Create and Grow Law), which requires a comprehensive adaptation of administrative management systems. Effectively manage time on billing-related tasks will be key to meeting the new requirements.
La The Tax Agency recommends opting for the Verifactu method. through the simplification of controls and assistance in completing logbooks. The regulations expressly prohibit dual-use programs and penalize the manufacture, sale, or use of non-adapted systems, with fines that can exceed €50.000 per year.
Staying outside the system entails not only the risk of penalties, but also exclusion from tax deductions and restrictions on operating with companies that have already gone digital, which can affect access to aid and business relationships. To learn more about how to detect whether your invoicing system complies with regulations, you can consult How to check if my RFC is active.
This process represents a opportunity to professionalize management, gain transparency, and reduce errors that cause considerable economic damage. The key is to anticipate, be well-informed, and rely on existing solutions on the market to successfully navigate digitalization.
