Spain’s new invoice reporting system for autónomos (and SME’s)
As an autónomo, you need to know about VeriFactu. It’s a new regulation from the Spanish tax agency (AEAT) that changes how invoices are reported, and it will affect most autónomos who issue invoices in Spain.
According to Royal Decree 254/2025, from the 1st of April (linked below), companies (Impuesto sobre Sociedades taxpayers) must have their billing systems compliant by 1 January 2026.
Autonomos and all other obligated taxpayers must use VeriFactu compliant systems by 1 July 2026.
Here’s what it is, how it works, and what you need to do to get ready.
What is VeriFactu?
VeriFactu is short for Factura Verificada. It is the new way of automatically sending your invoice data to the Spanish tax office (AEAT) at the time you issue the invoice. The goal is to reduce tax fraud, increase transparency, and modernise how income is reported.
From 1 July 2026, autónomos will need to use billing software that meets specific technical standards to comply with the new rules. Some online invoicing platforms are already beginning to implement the changes needed for VeriFactu compatibility.
Is VeriFactu free?
A free version has been promised, but it is still currently in development in mid-2025.
Who has to use it?
This system is aimed at autónomos and small to medium-sized businesses that issue invoices in Spain. If you are not already part of the SII (Immediate Supply of Information) system, which applies to larger companies, you will almost certainly need to follow the VeriFactu rules. That includes most freelancers, consultants, small online businesses, and independent service providers.
How does it work?
The new rules require the use of invoicing software that complies with AEAT’s technical requirements. This software must:
- Generate invoices with a secure digitally traceable signature
- Lock the invoice so it cannot be edited once issued
- Include a QR code for verification
- Optionally send each invoice automatically to AEAT in real time
This ensures that every invoice is traceable and tamper-proof. You will not be able to delete or change invoices once they are created, which is one of the main controls AEAT is putting in place to prevent under-reporting of income.
Is VeriFactu mandatory?
The use of certified invoicing software will be mandatory from 1 July 2026. This means:
- You must use invoicing software that follows AEAT’s technical standards
- You will not be allowed to use Word, Excel, or manual invoice templates
- You will need to adjust your billing process to include digital traceability and QR codes
What is “VeriFactu mode” and is it mandatory?
There is an optional feature called “VeriFactu mode”. If you activate “VeriFactu mode”, each invoice will be sent immediately to the tax agency at the time it is created. This is designed for real-time reporting. You can choose not to enable this, but your software must still meet all the other technical rules. AEAT encourages people to use VeriFactu mode, but it is not currently compulsory.
Are there fines for not complying?
Yes. If you continue to issue invoices without certified software after 1 July 2026, you may be fined. Fines can be up to 50,000 euros per year for non-compliance.
There are also specific penalties for deleting invoices, using non-authorised software, or modifying invoice records.
Their aim is to create an airtight system where every invoice is properly recorded and traceable.
Can you still use Word or Excel?
No. From 1 July 2026, you will not be allowed to use Word, Excel, or PDF templates to create invoices. All invoices must be issued using certified software. This is a major change for many autónomos who still prepare invoices manually or with basic templates.
What if I handwrite my invoices?
If you issue handwritten invoices, you’re not required to use Verifactu at this stage. The law only applies to invoices generated by software. There are risks associated with handwritten invoices, but I’m not really familiar with them – this is definitely a gestor/accountant question.
What should you do now?
If you are self-employed or run a small business in Spain, now is the time to prepare.
- Review your current invoicing software to see if it will be updated to comply with VeriFactu
- Speak to your gestor or accountant to get their recommendation
- Watch for updates from AEAT in case the dates or technical details change
Many tools are already working to meet the new standards. These include Xolo, Declarando, FacturaDirecta, and Quaderno. Each offers slightly different features, pricing, and support, so take some time to compare what fits your setup best.
Bottom line
VeriFactu is part of Spain’s push to improve tax compliance and transparency, and you will have to comply from 1 July 2026 at the latest.
If you currently use manual or informal invoicing methods, you will need to change your system. Get ahead of it now and avoid last-minute problems.
List of accounting tools
I’ve collated this list of accounting software in Spain and their current readiness for Verifactu.
