The introduction of VERI*FACTU in 2026 will bring one of the most significant changes to business invoicing management in Spain. During the recent webinar we organised, we received numerous questions about how this new system will affect companies and self-employed professionals, what steps must be taken to adapt, and what strategic decisions should be made as soon as possible.

To make the process easier, we have prepared a two-minute summary video highlighting the essential points — designed to help you quickly understand how the regulation affects you and what you need to do to comply in time.

Press “play” and discover everything you need to know about VERI*FACTU in just 2 minutes.

What VERI*FACTU is and who it applies to

VERI*FACTU is the new anti-fraud system created by the Spanish Tax Agency, which will become mandatory from 2026 for all companies and self-employed professionals using an invoicing software system (SIF).

Its goal is to ensure that all invoices are complete, traceable, and unalterable, eliminating software that allowed parallel bookkeeping and increasing fiscal control.

If you create your invoices manually in Excel or Word, the regulation will not affect you. However, if you use software that calculates, issues, or processes invoices — even if developed internally — you must make sure it meets the new technical requirements.

Key dates and adaptation deadlines

The implementation calendar is clearly defined:

  • Companies: must comply by 1 January 2026.

  • Self-employed professionals: have until 1 July 2026.

  • Testing environment: available from July 2025, ideal for trials and adjustments.

If your business uses invoicing software, it’s crucial to start reviewing now whether it’s ready for VERI*FACTU and to plan the transition in good time.

How the new system works

The invoicing software must meet several strict requirements:

  • Record every invoice and block any subsequent modifications.

  • Guarantee data integrity and traceability.

  • Generate a QR code allowing the Tax Agency to verify the invoice in real time.

  • Either send invoices directly to the Tax Agency or store them without immediate submission.

Real-time communication will be optional, but choosing not to enable it may increase the risk of audits. Moreover, if you opt not to communicate in real time, the QR code will indicate that the invoice cannot be verified.

Penalties and compliance risks

Failing to adapt the software to the new regulation could result in significant penalties:

  • Up to €150,000 for software developers providing non-compliant systems.

  • Up to €50,000 for businesses using such software.

The Tax Agency will also offer a free invoicing tool that meets the technical standards, though it will have limited functionality.

Practical recommendations for companies and self-employed professionals

The arrival of VERI*FACTU is an opportunity to modernise invoicing processes and enhance legal certainty.

Here are some practical recommendations:

  • Verify that your software includes the responsible statement and complies with the regulation.

  • If you already use invoicing software, consider activating communication with the Tax Agency.

  • If you issue only a few invoices, you can continue using manual templates without automation.

  • Take advantage of the testing environment available from July 2025.

  • Consider using Kit Digital funding to finance the adaptation (available until 31 October 2026).

  • Early adaptation will prepare you for the upcoming mandatory e-invoicing system.


A key step towards fiscal digitalisation

VERI*FACTU is not just another legal requirement: it represents a decisive step towards the digital transformation of Spanish businesses and a powerful tool for improving fiscal transparency.

The sooner you start planning your transition, the smoother and easier the process will be. This video is the perfect starting point to understand what the change means and how to prepare your business for 2026.

If you have any questions about how to adapt to VERI*FACTU, contact our tax advisory team.