Lorraine Williamson
Spain is preparing for a major shake-up in the way small businesses and freelancers issue invoices. From 2026, almost all entrepreneurs and self-employed professionals will be required to use VeriFactu, a digital invoicing standard created by the Spanish Tax Agency (AEAT).
The aim is to stamp out tax fraud and move all bookkeeping into a secure, traceable digital system.
What VeriFactu really is
Despite frequent confusion, VeriFactu is not a government portal but a technical standard. Any approved invoicing software must generate invoices that meet strict criteria: each invoice receives a unique code, a digital fingerprint (hash), and a QR code. Consequently, once created, the invoice cannot be altered. Businesses can choose to send their invoices automatically to AEAT in real time (the “VeriFactu mode”) or store them locally and share them only if requested.
Key deadlines
The transition is already underway. Software developers must have adapted their programs by 29 July 2025. Companies must comply from 1 January 2026, and self-employed workers and partnerships from 1 July 2026. After these dates, Word or Excel invoices will no longer be valid.
Who must comply
Almost every freelancer, small company, and SME operating in Spain falls under the new rules. Only a few groups are exempt, including large firms already using the real-time SII VAT reporting system, entrepreneurs in the Basque Country and Navarra with their own tax regimes, certain energy operators, and those on simplified tax schemes such as módulos or recargo de equivalencia. Anyone who currently issues standard invoices should assume they need to switch.
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Getting a certified system
Invoices will need to be generated by a Sistema Informático de Facturación (certified invoicing system). Popular providers such as Holded, Odoo, TeamSystem, Exact Online, or Aplifisa are updating their software, and AEAT is developing a free tool for freelancers with simple accounts. From July 2025, only certified programs can be used, so early testing is crucial.
Not the same as E-invoicing
Spain is also rolling out mandatory electronic invoicing between businesses, but that is a separate initiative. E-invoicing focuses on how invoices are exchanged between companies to reduce late payments, while VeriFactu is about ensuring every invoice is securely recorded for tax purposes.
Penalties for non-compliance
Failing to adopt a certified system can result in heavy fines. Using uncertified software or altering invoice data carries penalties of up to €50,000, and individual breaches, such as missing invoice records, can also be fined.
Preparing now
Autónomos and SMEs should not wait until the deadline. Review your current invoicing tools, consult your accountant about certified options, and begin implementation during 2025 to avoid last-minute problems. Keeping digital copies of all invoices and monitoring AEAT updates will help ensure a smooth transition.
A digital leap for Spanish business
The shift to VeriFactu marks one of Spain’s most significant moves towards fully digital tax control. By acting early, self-employed workers can avoid fines, stay compliant, and benefit from a more streamlined, transparent accounting system.