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

Attention freelancers: this is very important! - Verifactu will be mandatory for self-employed workers in 2026 (fines up to 50,000 euros).
The Verifactu countdown has begun: in 2026 you'll be required to issue invoices using certified software.

But what is it?

"VERIFACTU" (or more correctly "Veri*factu") is the name of the new invoicing regulatory system promoted by Spain's Tax Agency 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 computerized invoicing systems (SIF) used by companies and self-employed workers must meet to issue invoices.
• It's not a different type of invoice, but a way to guarantee that invoicing records are complete, accessible, traceable, and unalterable.
• In particular, systems can send (or "report") invoicing records to the Tax Agency at the time of invoice issuance - this is what distinguishes a "Veri*factu" system from one that only meets internal requirements.
• If a system automatically sends records, it may be exempt from certain electronic signature processes or additional "fingerprint/hashing" processes, provided it meets the regulation's technical specifications.

Who is affected?

• Companies and professionals who issue invoices through computer systems.
• Manufacturers and sellers of invoicing software, who must ensure their products meet requirements and issue compliance declarations.
• Does not apply equally to territories with foral tax regimes (like Basque Country, Navarre) where own systems may coexist (e.g., TicketBAI).
• Also doesn't affect those using manual invoicing systems, which will follow general rules until 2026, but if a computer invoicing application is used, it must meet requirements.

Deadlines and requirements

• Although the Royal Decree took effect shortly after publication, practical adaptation deadlines are established.
• Companies subject to Corporate Tax (IS) must have their systems adapted by January 1, 2026.
• Self-employed workers will have until July 1, 2026.
• From July 1, 2025, software manufacturers can only sell programs already adapted to Veri*factu. And yes, CONTA.ES meets Verifactu requirements!

Penalties and risks

• Using invoicing software that doesn't meet Veri*factu requirements or allows record manipulation will be considered a serious offense.
• The General Tax Law provides for fines up to 50,000 euros per fiscal year for using non-compliant software.

Avoid last-minute stress

In 2026, when Verifactu becomes mandatory, thousands of self-employed workers will rush to adapt, risking errors and fines up to 50,000 euros. If you prepare ahead with Conta.es, you'll enjoy complete peace of mind when the time comes.