Published on October 18, 2026 · The mitza.es team
VeriFactu is the shorthand name for the system the Spanish Tax Agency (AEAT) wants to use to make sure that invoicing software can't be used to tamper with invoices. It gets talked about a lot, almost always in headlines about deadlines that keep changing, which makes it easy to get lost. This guide sets the noise aside and explains what matters to a freelancer or self-employed worker (autónomo) or a small business: what it is, who it really affects, how it works, how much compliance costs and what it makes sense to do now.
VeriFactu in a nutshell
The legal basis is Law 11/2021 on measures against tax fraud, which requires invoicing software to guarantee the integrity, retention, accessibility, legibility, traceability and inalterability of records. The technical rules arrived with Royal Decree 1007/2023, which approves the Regulation on invoicing computer systems (the “RRSIF”), and with the technical specifications the Tax Agency published afterwards.
Put without jargon: every time your software issues an invoice, it also generates a record that can't be quietly edited or deleted, that is chained to the previous one through a “fingerprint” (a code calculated from its content) and that can be checked. The goal is that no software capable of “touching up” a company's books exists. VeriFactu, also written VERI*FACTU, is the name of one of the two ways to comply, the one that sends records to the tax authorities at the moment you invoice, as you'll see below.
Who does it apply to? The rule of the four “no's”
The Tax Agency itself sums it up with a simple rule. You are covered if you are a business owner or professional established in Spain, you issue invoices and, at the same time, these four conditions are met:
- You use a computer program or system to issue invoices, that is, you don't invoice exclusively by hand.
- You are not in the VAT Immediate Information Supply system (SII), either mandatorily or voluntarily.
- Your tax domicile is not in the Basque Country or Navarre, where their own systems apply, such as TicketBAI.
- You don't hold a resolution in force declaring that the regulation doesn't apply to you.
Several practical consequences follow. Freelancers are covered: the regulation applies to individuals and legal entities, and anyone taxed under the direct estimation regime must issue invoices, so they fall within scope. Companies are covered too, because the regulation reaches all Corporate Tax taxpayers. On the other hand, it doesn't affect you if you don't issue invoices or if you make them all by hand with no computer system. And if you're in the SII, your own invoicing falls outside, even though your transactions continue to be reported through that channel.
One caveat: VeriFactu is not the same as B2B e-invoicing. They are separate obligations, each with its own timeline. If you're wondering how the second one fits in, we explain it in our guide to mandatory e-invoicing.
The two modes: VERI*FACTU and non-verifiable invoices
The regulation lets you comply in two ways. In VERI*FACTU mode, your software sends the corresponding record to the Tax Agency online, at the moment each invoice is issued. Since the Tax Agency already has it, this mode doesn't require the records to be electronically signed. In the other mode, non-verifiable invoices, the software stores the records with the same integrity and traceability guarantees but doesn't send them continuously; it must be able to hand them over electronically if the authorities ask for them.
Which one suits you depends mostly on the software you use, because it's the vendor who decides which modes it offers. For most freelancers and small businesses that invoice with a cloud-based program, the mode with automatic submission is the one that takes the least day-to-day work.
What changes on your invoices
- QR code. Invoices issued with an invoicing system include a QR code that lets them be checked against the Tax Agency. If you work in VERI*FACTU mode, they must also carry a statement that they are verifiable.
- Unalterable records. An issued invoice is not “edited”: if there is a mistake, it is corrected with a corrective invoice or cancelled with its own record, and everything is logged.
- Chained fingerprint. Each record carries the trace of the previous one, so any later alteration would be detectable.
- Vendor's responsible declaration. The software provider must declare that its product complies with the regulation. You don't certify anything, but you are responsible for using compliant software.
Is it free? What compliance costs
Complying with VeriFactu isn't paid to the tax authorities. The cost, if there is one, lies in the invoicing software you use. The Tax Agency offers a free invoicing application that may work for you if your activity is simple and you don't use any software yet, although it's worth trying it out before relying on it, because it's designed for basic needs. If you already work with commercial software, the most common outcome is that the vendor adapts it and includes the update in your subscription; the prudent move is to ask them in writing whether their version complies with the regulation and in which mode.
Be careful with “free forever” programs with no identifiable vendor: if conformity fails, the responsibility for having used a non-compliant system falls on the person using it, not only on the one selling it.
Dates: when it becomes mandatory
The legal dates in force are January 1, 2027 for those who pay Corporate Tax and July 1, 2027 for everyone else, including freelancers. On October 5, 2026, Spain's Ministry of Finance (Hacienda) announced that it plans to move the pending obligations to October 2028, but as of the date of this guide the regulation that would make it official is still needed. We've kept that question separate because it changes often: you'll always find it up to date in our article on the VeriFactu delay and in the digital compliance calendar.
In the meantime, software vendors do have their own adaptation deadlines, so it's normal for your program to already be notifying you about updates on this matter.
Penalties for non-compliance
Article 201 bis of the General Tax Law (Ley General Tributaria) classifies as a serious infringement the manufacture, sale or possession of systems that don't meet the specifications. For those who use or hold them, the fine is 50,000 euros for each tax year in which the system is not properly certified, when it should be, or has been altered. For the manufacturer or seller, the fixed fine rises to 150,000 euros per year with sales. Those are the amounts in the law: in practice, what matters is never getting to that point, and that means using software with an identifiable vendor and a responsible declaration.
What to do now, step by step
- Check whether it affects you with the rule of the four “no's”: if you invoice with software, you're not in the SII and your tax domicile isn't in a foral territory, it affects you.
- Ask your invoicing provider whether their software complies with the regulation, in which mode and since when, and ask for it in writing.
- If you have an online store or a website that generates invoices, review how it connects to your software: orders, numbering, credit notes and returns all have to end up as consistent records.
- Run a test with real low-value invoices before the obligation becomes enforceable: check the QR code, corrective invoices and cancellations.
- Train whoever does the invoicing: above all, they need to know that an issued invoice isn't edited, it's corrected.
If you sell online, point three is the one that holds the most surprises. When your store and your invoicing software don't share data, duplicate invoices or gaps in numbering appear. When building an online store or a custom web development project, it pays to define from the start which system issues the invoice and how it links to the order.
Frequently asked questions about VeriFactu
Is VeriFactu mandatory for freelancers?
Yes, if you invoice using a computer program or system and you aren't in the SII or in a foral territory. Freelancers who invoice exclusively by hand, or who aren't required to issue invoices, are outside its scope.
Do I have to change my invoicing software?
Not necessarily. If your software complies with the regulation, updating it will be enough. Switch only if your provider can't guarantee the adaptation or doesn't have a responsible vendor behind it.
What if I make my invoices in Word or Excel?
A Word or Excel template most likely counts as a computer system for invoicing, and it's hard for it to guarantee inalterability and traceability on its own. If you invoice little, the Tax Agency's free application or a simple program with the adaptation included is usually the better option; when in doubt, check with your tax advisor.
Are VeriFactu and e-invoicing the same thing?
No. VeriFactu regulates how invoicing software behaves toward the tax authorities; B2B e-invoicing regulates the format and the delivery between issuer and recipient. You'll need to comply with both, each on its own timeline.