Verifactu: what is it, entry into force and who does it affect?

Attention, freelancers: it is very important! - Verifactu is mandatory for self-employed workers in 2026 (penalties of up to 50,000 euros). The Verifactu countdown has begun: in 2026 you will be obliged to invoice with certified software.

But what is it?

“VERIFACTU” (or more correctly “Veri*factu”) is the name by which the new regulatory billing system promoted by the Tax Agency in Spain is known to strengthen fiscal control and combat fraud.

Here I explain its key aspects:

What is Veri*factu?

• Veri*factu is a set of technical and functional requirements that must be met by computerized billing systems (SIF) used by companies and freelancers! to issue invoices.
• It is not a different type of invoice, but rather a way to ensure that billing records are comprehensive, accessible, traceable and unalterable.
• In particular, the systems can forward (or “report”) billing records to the Tax Agency at the time of invoice issuance – this is what distinguishes a “Veri*factu” system from one that only meets the requirements internally.
• If a system does automatically send records, it may be exempt from certain electronic signature or additional “fingerprinting/hashing” processes, as long as it meets the technical specifications of the regulation.

Who is affected?

• To companies and professionals that issue invoices through computer systems.
• To manufacturers and marketers of billing software, who must ensure that their products meet the requirements and issue responsible declarations of conformity.
• The same does not apply in territories with regional tax regulations (such as the Basque Country, Navarra) where their own systems can coexist (for example, TicketBAI).
• It also does not cover those who use manual billing systems, which will follow general rules until 2026, but if a computer billing application is used, it must meet the requirements.

Deadlines and obligations

• Although the Royal Decree came into force shortly after being published, deadlines are established for practical adaptation.
• Companies subject to Corporate Tax (IS) must have their systems adapted by January 1, 2026
• The self-employed will have a deadline of July 1, 2026.
• As of July 1, 2025, software manufacturers can only market programs that are already adapted to Veri*factu. And yes, CONTA.ES meets Verifactu requirements!

Sanctions and risks

• Using billing software that does not comply with Veri*factu requirements, or that allows manipulation of records, will be considered a serious violation.
• The General Tax Law provides for financial penalties that can reach up to 50,000 euros per fiscal year for the use of non-compliant software.

Avoid last minute stress

In 2026, when Verifactu becomes mandatory, thousands of self-employed people will find themselves adapting in a hurry, with possible errors and penalties of up to €50,000. If you prepare in advance with Conta.es, you will enjoy complete peace of mind when the time comes.