VeriFactu is the new system promoted by the Tax Agency (AEAT) to control invoicing in real time and combat tax fraud in Spain.
VeriFactu is the new system promoted by the Tax Agency (AEAT) to control invoicing in real time and combat tax fraud in Spain. Did you know that with VeriFactu the Tax Agency will be able to instantly check invoices issued by companies and freelancers?
This system is part of the measures of the Anti-Fraud Law 11/2021 and its importance in 2025 lies in the fact that we are in the middle of the adaptation period: both businesses and software companies must get ready now to comply with its requirements before it becomes fully mandatory in 2026. In other words, VeriFactu will mean a transformation of the fiscal management of companies and freelancers, adding transparency and security in the invoicing processes. Let's see how it affects you: all professionals issuing invoices in Spain (with certain exceptions) will have to make sure they use VeriFactu-compliant invoicing software to avoid penalties and facilitate their tax obligations.
After several delays and adjustments, we now have the official implementation dates for VeriFactu.
Developers and suppliers of invoicing software have 9 months from the publication of the technical specifications to adapt their products.
After that date, only VeriFactu-compatible software may be marketed.
✔️ To all companies and freelancers operating in common territory (all of Spain, except the Basque Country and Navarre), regardless of their size or turnover.
❌ It does not apply to those who are already under the SII (Immediate Supply of VAT Information), as these taxpayers already report their invoices in real time.
❌ Nor does it affect transactions not subject to invoicing obligations or special regimes with legal dispensation.
Although the general obligation of use starts in 2026, all software and companies must be ready before these deadlines. Automatic submission to the tax authorities will be optional, but the use of an adapted system will be mandatory for all obliged parties.
Moreover, the technical infrastructure of the Tax Agency has already been operational since 2025, so adaptation must begin as soon as possible.
In our firm we are official partners of Holded, one of the most used invoicing and business management platforms in Spain by freelancers and SMEs. This strategic collaboration allows us to offer our clients an agile, intuitive solution, completely adapted to the requirements of the VeriFactu system.
Holded is already working to ensure that its software complies with all the technical standards established by the Tax Agency regulations. This means that if you use Holded as your invoicing tool, your transition to VeriFactu will be much simpler, without the need to make complex changes to your operations.
In addition, our team can offer you personalised advice and support to set up your invoicing environment within Holded and take advantage of all the available functionalities: QR generation, automatic sending of records to the AEAT, invoice traceability and compliance with legal deadlines.
Interested in simplifying your move to VeriFactu with a modern tool and an expert team to support you? Contact us today and we will help you to ensure a seamless transition.
VeriFactu introduces changes to the invoice issuing process, adding new elements such as electronic registers, automatic communication to the tax authorities and QR codes. The following is a simple explanation of the key steps in its operation:
Simplified diagram of how VeriFactu works: (1) The invoicing software generates for each invoice a digitally signed computer record with a unique code (hash); (2) Simultaneously, it sends that record to the AEAT telematically; (3) The invoice is issued (paper or electronic) incorporating a QR code and an alphanumeric verification code; (4) The invoice recipient can scan the QR to check (via the AEAT's electronic headquarters platform) if that invoice is registered with the Tax Authorities; (5) The AEAT, through the portal or its app, will confirm to the buyer the receipt of the invoice registration.
In short, VeriFactu works like a digital tax stamp: each invoice generates an inviolable record; if you choose to send it to the Tax Agency in real time (VeriFactu mode), your invoices will be marked as "verified" and instantly available for checks. If you choose not to send them immediately, you will still have to keep signed copies of them and you may be required to submit them. One way or another, from the date of entry into force, all invoices will have to have a QR that allows cross-checking. The good news is that the process will be automated by the software, making you largely "unaware" of everything that goes on behind the scenes as you invoice.
Understandably, doubts arise as to how VeriFactu fits in with other e-invoicing initiatives in Spain. How does it differ from the mandatory B2B e-invoicing that comes with the "Crea y Crece" Law, or the VAT SII, or regional systems such as TicketBAI in the Basque Country? Let's clarify:
The Crea y Crece Law 18/2022 established the future mandatory nature of electronic invoicing between companies and freelancers in B2B transactions, with a timetable foreseen until 2025-2027. This mandate pursues objectives such as the digitisation of commercial transactions and the control of late payments (payment deadlines), rather than real-time tax reporting. VeriFactu, on the other hand, is a different project focused on fiscal control: it seeks to have all invoices (whether paper or electronic) securely recorded and, optionally, instantly reported to the Tax Authorities. Some key differences:
Scope and reach: the B2B e-invoice will be mandatory for all relationships between companies and self-employed persons in Spain (including autonomous territories) once its legal deadlines come into force. VeriFactu applies to subjects in the common territory and does not require the invoice to be electronic, but only that the software with which it is made complies with certain conditions. In fact, with VeriFactu you can continue to issue paper or PDF invoices, as long as you generate the corresponding register and QR code. Therefore, they are complementary regulations: one regulates the format of the invoice (electronic vs. paper) and the other regulates the integrity and fiscal reporting of those invoices.
Final objective: The VeriFactu system is mainly designed to control and prevent fraud (to ensure that sales are not hidden, invoices are not altered once issued, etc.), while the mandatory electronic invoice seeks to modernise commercial exchanges and reduce administrative costs. For example, B2B e-invoicing will require the use of structured formats (such as Facturae or XML/EDI formats) and exchange platforms, facilitating accounting automation. VeriFactu, on the other hand, does not require a specific format of the invoice delivered to the customer (it can be PDF, paper, Facturae, etc.), but rather a standard format of the record that goes to the Tax Authorties for their control.
Interaction with the customer: In the B2B e-invoice, both issuers and receivers must be managed through digital means, with the need for acceptance of the invoice by the receiver, etc. In VeriFactu, nothing changes for the customer except the appearance of the QR and possibly the mention "Verifiable". The customer does not have to "accept" the invoice on any billing portal; they can simply scan the code if they want to verify it.
In short, VeriFactu does not replace the electronic invoice nor vice versa: they are pieces of the digitisation puzzle. In fact, your company probably needs to do both: issue e-invoices to business customers (where required by law) and run a VeriFactu-certified billing system. Software vendors are already working to integrate B2B e-invoicing functionality along with VeriFactu into their ERPs and invoicing programs.
Summarising differences: VeriFactu focuses on the common territory and taxpayers outside SII, creating a unified, standard "verifiable invoice". TicketBAI was its precursor at the regional level (if you already use TicketBAI, the leap to national VeriFactu would be technically small). And SII still exists for large companies, leaving those subjects outside the VeriFactu domain. An important point is that VeriFactu does not replace the SII or TicketBAI, but covers the space that was missing: the great mass of SMEs and self-employed persons in the common regime that previously did not have an obligation of immediate reporting of their invoices.
Adopting VeriFactu not only fulfills a legal requirement, but can bring tangible benefits to your business. Below we highlight the main advantages of this system for different business audiences:
In short, although implementing VeriFactu requires effort, the advantages in terms of transparency, efficiency and trust far outweigh the disadvantages. Many tax advisors agree that, after the initial adjustment period, verifying invoices in real time will simplify processes and avoid major problems in the long run. It is worth seeing it not just as an obligation, but as an opportunity to improve your business.
It's time for action! Here's what you need to do to efficiently prepare for and comply with VeriFactu:
Did you know that the invoice that you issue in 2026 could include a QR code that your customer will be able to instantly verify with the Tax Authorities? That world is just around the corner. Preparing for VeriFactu is not optional, it's inevitable. The good news is that you have the time and guidance to do it seamlessly. Follow these practical recommendations and, when VeriFactu becomes a mandatory reality, your business will be running smoothly - more transparent, more efficient and fully up to date with the tax authorities. Let's get to work!
Is your billing system ready for the change? At Conesa Legal we help you adapt to VeriFactu securely, easily and on time. Contact us: