What is VERI*FACTU?
VERI*FACTU, approved in 2023, introduces mandatory technical requirements for billing software used by Spanish taxpayers. The regulation aims to ensure invoice traceability and reporting to the AEAT, and will require businesses to use certified accounting software (SIF).
The obligation applies to all taxpayers, including SMEs and freelancers, with limited exceptions. However, companies already subject to Spain’s SII e-reporting system remain exempt.
It’s important to note that VERI*FACTU is distinct from both the B2G e-invoicing mandate currently in force and the B2B e-invoicing mandate that is still under development. Companies are required to comply with each of these obligations independently.
Updated deadlines for VERI*FACTU implementation
Due to delays in the legislative process and the late release of technical specifications, the AEAT has postponed the rollout by six months.
The new compliance dates are:
- January 1, 2026 – Taxpayers subject to corporate income tax
- July 1, 2026 – All other taxpayers
New VERI*FACTU online services now available
To support adoption, the AEAT has released the first set of online VERI*FACTU services:
- Web services to submit and retrieve invoice data
- QR code functionality to verify invoice authenticity
- Download options for sent and received invoices
For more details, check out our Spain Country Profile.
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