In an era of increasing digitalisation and tax control, Spain is taking a decisive step towards more transparent and secure invoicing. Starting in 2026, all companies and self-employed professionals will be required to comply with the new VERI*FACTU system, a regulation that will transform invoicing practices and ensure the traceability of every transaction.
VERIFACTU (or “System for Issuing Verifiable Invoices”) refers to the new technical and functional regulations governing invoicing systems (SIF) in Spain, aimed at strengthening the integrity, traceability, and transparency of invoicing processes. Each issued, corrected or cancelled invoice must generate an invoice record that includes a digital fingerprint (hash), sequential information from the previous record, and a database that prevents manipulation. In addition, all invoices must contain a QR code and the “VERIFACTU” label, allowing both customers and the Spanish Tax Agency (AEAT) to verify their authenticity.
The system can operate in both VERIFACTU and non-VERIFACTU modes. In VERIFACTU mode, invoices are transmitted automatically and in real time to the AEAT. In non-VERIFACTU mode, the invoice record is stored internally but must be made available upon request by the tax authorities. Systems must ensure the immutability and retention of data and include an audit log that documents all actions or changes made to the invoice.
Implementation will be phased, starting with companies on 1 January 2026, and extending to self-employed professionals and other taxpayers on 1 July 2026. As of 1 July 2025, only invoicing software that complies with these regulations may be marketed. Failure to meet the technical specifications constitutes a serious tax offence, which may result in sanctions for both the issuing company and the software developer. Moreover, all businesses must retain invoicing records for a minimum of four years, ensuring their accessibility and accuracy.
Beyond the legal obligation, VERI*FACTU presents an opportunity to modernise and enhance trust in businesses: invoices are protected against manipulation and fraud; the Spanish Tax Agency can automatically validate information, reducing audit risks; customers can easily verify invoice authenticity and registration via QR code; compliant companies are not disadvantaged compared to irregular competitors; and accounting automation and technological integration are promoted among SMEs.
In regions such as the Balearic Islands—an international hub with a significant tourism sector—a trusted advisor is essential to ensure smooth adaptation to VERIFACTU, regulatory compliance, and a secure transition to the new digital invoicing model. For those unfamiliar with the Spanish tax system (such as many foreign residents of the Balearic Islands), we assist companies and freelancers in seamlessly and securely adopting the VERIFACTU system by implementing invoicing solutions fully compliant with the Spanish Tax Agency’s requirements. We help ensure compliance with regulations while enabling you to take full advantage of this new digital era.
Take the step toward safer, more modern, and more efficient invoicing. Contact us today and prepare for the future with confidence.