Verifactu will be mandatory from 2026: everything businesses and the self-employed need to know

The Tax Agency has launched VerifiedThis electronic invoicing system marks a turning point in how invoices are issued in Spain. Its main objective is to strengthen tax control and prevent tax fraud through a digital system that guarantees the integrity, traceability, and authenticity of invoices.

The system will operate through certified software programs that generate invoices with a QR code and a unique identifier code (CSV)In addition, invoices can be sent in real time to the Tax Agency or stored locally, provided certain requirements are met.

When will Verifactu become mandatory?

• During 2025The use of Verifactu will be voluntary. This period will allow companies, freelancers, and consultancies to adapt to the new system without fear of penalties.
• January 1, 2026Verifactu will be mandatory for companies and SMEs that pay taxes under the Corporate Income Tax.
• July 1, 2026The system will also be mandatory for self-employed and professionals that pay income tax.

What does Verifactu entail?

• Use a certified and compatible billing software with the technical requirements of the Tax Agency.
• Include QR codes and CSV on all invoices issued.
• Ensure the integrity and traceability of the invoices, either by sending them to the Tax Office or keeping them under warranty.
• Adopt organizational measures for the automated management and secure in the billing.

What do you need to do to adapt?

• Check if your current billing software meets the new requirements.
• Contact your technology provider to plan the adaptation to the Verifactu system.
• Consult with your tax advisor to study the impact this transition will have on your daily operations and tax obligations.

At Aseryde, we can help you successfully complete this adaptation process, ensuring that your business meets all the requirements before it becomes mandatory.