What is VeriFactu?

Spain’s new invoice reporting system for autónomos (and SMEs)

As an autónomo, you need to know about VeriFactu (in the legislation written as VERI*FACTU). It’s a new regulation from the Spanish tax agency (AEAT) that changes how invoicing software works, and it will affect many autónomos who issue invoices in Spain.

Autónomos and other affected taxpayers who use invoicing software must use VeriFactu-compliant systems by 1 July 2027.

HOWEVER, there was a “nota informativa” on 5 October 2026 from AEAT announcing plans to postpone the deadline until October 2028. The idea is to align VeriFactu with Spain’s separate mandatory electronic invoicing system.

This is not yet law, so the existing deadlines still apply until the changes are formally approved.

You can read the announcement on AEAT’s website (link below too).

In any case, here’s what it is, how it works, and what you need to do to get ready.

What is VeriFactu?

VeriFactu refers to Sistemas de Emisión de Facturas Verificables (verifiable invoice issuing systems). It is part of Spain’s new rules for invoicing software, which can automatically send invoice records to the Spanish tax office (AEAT) when invoices are issued. The goal is to reduce tax fraud, increase transparency, and modernise how income is reported.

From 1 July 2027, autónomos who use invoicing software covered by the regulations will need software that meets specific technical standards. Some online invoicing platforms have already implemented the changes needed for VeriFactu compatibility.

Importantly, automatically sending invoice records to AEAT is optional. You can also use compliant software that stores the records securely without transmitting them automatically.

Is VeriFactu free?

Yes! AEAT has now launched its free invoicing application.

It’s designed for autónomos and small businesses with relatively simple invoicing needs. You can create invoices and send the records directly to AEAT without paying for commercial software.

There are some limitations. For example, you can’t issue simplified invoices (tickets), and every invoice must have an identified recipient. There’s no limit on the number of invoices you can issue, though.

You can find the free application on AEAT’s VeriFactu website.

Who has to use it?

This system is aimed at autónomos and small to medium-sized businesses that issue invoices in Spain using invoicing software. If you are not already part of the SII (Immediate Supply of Information) system, which applies mainly to larger companies, you will probably need to follow the new invoicing software rules if you use such a system.

That includes many freelancers, consultants, small online businesses, and independent service providers.

There are some exceptions, including businesses covered by the separate tax systems in the Basque Country and Navarre, and people who issue invoices without using a regulated invoicing system.

If you’re still using Word, Excel or handwritten invoices, you might not be affected by these particular rules. More on that below.

How does it work?

The new rules require the use of invoicing software that complies with AEAT’s technical requirements. This software must:

• Generate secure and traceable invoice records
• Prevent invoice records from being altered or deleted without leaving evidence
• Include a QR code on invoices
• Optionally send invoice records automatically to AEAT (VeriFactu mode), or securely store them under additional technical requirements

This ensures that every invoice generated by the software is traceable and that its records cannot be secretly altered. You won’t be able to simply delete or change invoice records without leaving evidence, which is one of the main controls AEAT is putting in place to prevent under-reporting of income.

You can still correct mistakes, but you’ll need to use the proper correction or cancellation process rather than simply overwriting the original record.

Is VeriFactu mandatory?

The use of compliant invoicing software will be mandatory for affected taxpayers who use invoicing systems covered by the regulations.

Under the current legislation, the deadlines are:

• 1 January 2027 for companies subject to corporation tax
• 1 July 2027 for most other affected taxpayers, including autónomos

However, as mentioned above, the government announced on 5 October 2026 that it intends to postpone these requirements until October 2028.

That postponement hasn’t yet been formally approved, so the 2027 deadlines are still the official ones.

Also, this doesn’t mean that every autónomo must buy invoicing software. If you use Word, Excel or handwritten invoices, there are some important exceptions.

What is “VeriFactu mode” and is it mandatory?

There is an optional feature called “VeriFactu mode”. If you activate “VeriFactu mode”, invoice records will be sent automatically to the tax agency when invoices are issued. 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, including additional requirements for securely storing and digitally signing the invoice records.

AEAT encourages people to use VeriFactu mode, but it is not currently compulsory.

Are there fines for not complying?

Yes. If you continue using invoicing software that doesn’t comply with the regulations after the applicable deadline, you may be fined.

Fines can be up to 50,000 euros per financial year for possessing certain non-compliant invoicing systems, including software that should meet the certification requirements but doesn’t.

This doesn’t mean you’ll automatically be fined 50,000 euros for using Word, Excel or handwritten invoices. These methods can fall outside the new software regulations.

There are also penalties for software developers and suppliers who produce or sell systems that don’t meet the requirements.

The aim is to create a system where invoice records are properly recorded and traceable.

Can you still use Word or Excel?

Yes! Despite what you might have read, AEAT says you can still use Word, Excel or similar programs to create invoices in certain circumstances.

If you’re simply entering invoice details, creating and printing invoices, and keeping the information, the new invoicing software regulations don’t apply.

You can even use Excel to keep basic lists of invoices and calculate totals.

However, if you’re using Excel macros or other automated functions to generate VAT or income tax registers, accounting records or other tax reporting information directly from the invoice data, it may be considered an invoicing system and need to comply with the new requirements.

AEAT explains this in its official FAQs.

So, if you’re an autónomo who creates a few invoices each month in Word or Excel, you might not need to change anything for VeriFactu.

However, there are separate electronic invoicing requirements coming, which could eventually mean changing how you issue invoices to other businesses.

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 using software that falls within the regulations.

You still need to follow the usual invoicing and tax rules, of course.

The separate electronic invoicing requirements might also affect you in the future, so if you’re still handwriting invoices, this is definitely worth discussing with your gestor or accountant.

Is VeriFactu the same as mandatory electronic invoicing?

No! Just for extra confusion, Spain is introducing two different systems, although the government is now trying to bring them together.

VeriFactu is about how invoicing software creates and stores secure invoice records, and whether those records are automatically sent to AEAT.

Mandatory electronic invoicing, or factura electrónica, is about how businesses and professionals issue and exchange invoices with each other.

On 6 October 2026, new regulations came into force that confirmed the timetable for mandatory electronic invoicing:

• 6 October 2027: Businesses with annual turnover exceeding 8 million euros must use electronic invoicing for transactions covered by the rules.
• 6 October 2028: The requirement extends to the remaining businesses and professionals, including most autónomos.
• 6 October 2029: Autónomos operating as individuals must also comply with the requirements for reporting invoice and payment statuses.

The October 2028 electronic invoicing deadline is now established in the regulations, unlike the proposed postponement of VeriFactu.

For most autónomos, the important thing to know is that mandatory electronic invoicing is coming from October 2028, even if you don’t currently need VeriFactu-compliant software.

These requirements generally concern invoices between businesses and professionals, rather than invoices issued to individual consumers.

You can read more about the dates on AEAT’s electronic invoicing timetable.

What should you do now?

If you are self-employed or run a small business in Spain, now is a good time to check what you actually need to do.

• Review your current invoicing software to see if it is already compliant or will be updated to comply with VeriFactu
• If you use Word or Excel, check whether your invoicing method falls within the exceptions explained by AEAT
• Have a look at AEAT’s free invoicing application if you only issue a small number of invoices
• Speak to your gestor or accountant to get their recommendation
• Watch for updates from AEAT, particularly confirmation of the proposed October 2028 postponement
• Keep in mind the separate electronic invoicing requirements coming in October 2028

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. Under the current rules, affected autónomos using invoicing software will need to comply from 1 July 2027, although the government plans to postpone this until October 2028.

If you’re already using invoicing software, check that it will be compliant. If you’re using Word or Excel to create basic invoices, you might not need to change anything for VeriFactu.

However, with mandatory electronic invoicing coming in October 2028, you’ll probably need to change how you invoice other businesses eventually.

There’s no need to rush out and buy new software just yet, particularly with the proposed changes still to be confirmed. Keep an eye on AEAT’s announcements and check with your gestor about what applies to you.

List of accounting tools

I’ve collated this list of accounting software in Spain and their current readiness for VeriFactu.