From January 1, 2026, companies across Spain will be required to switch to Verifactu, a new electronic invoicing system designed by the Tax Agency (AEAT) to combat fraud and increase fiscal transparency.
The measure forms part of Spain’s Anti-Fraud Law (Law 11/2021) and aims to ensure that all invoices issued are verifiable, traceable and tamper-proof.
While the system will be mandatory for corporations from January, self-employed professionals (autonomos) will have until July 1, 2026 to comply.
What is Verifactu?
Short for ‘factura verificable’ (verifiable invoice), Verifactu is a digital invoicing framework that allows the Spanish Tax Agency to receive invoice data directly and verify that it hasn’t been altered after being issued.
Each invoice will include a unique identifier and a QR code allowing recipients to verify the invoice’s authenticity via the AEAT’s online portal.
How does it work?
Verifactu relies on certified invoicing software known as Sistemas de Información de Facturación (SIF).
These systems must be able to:
- Generate a unique entry for every invoice
- Ensure chronological traceability
- Prevent any post-issue modifications
- Optionally send invoices in real time to the tax authority
While real-time transmission to AEAT is not mandatory, the software must be technically equipped to do so.
Who must comply?
Not all businesses will be required to use Verifactu. The legislation provides exceptions based on size, turnover, and activity, although most companies subject to Corporate Tax and self-employed individuals under IRPF will fall under its scope.
The Spanish government argues that the system will help close loopholes, improve audit efficiency, and strengthen control over declared income, especially in sectors with a high volume of cash transactions
