VeriFactu in Spain, deadlines, who must comply and fines
VeriFactu explained for expats and founders in Spain. The legal deadlines, the 2028 delay Hacienda announced, Excel invoices and the 50,000 euro fine.
You invoice clients from Spain with an app, a spreadsheet or a Word template, and every few months you read a different date for VeriFactu. You want to know whether the way you invoice today will become illegal, what you need to change and by when. This is the position on 18 October 2026, separating what is law from what has only been announced.
What is VeriFactu?
VeriFactu is the common name for Spain's regulation on invoicing software, the Reglamento de requisitos de los sistemas informáticos de facturación (RRSIF), approved by Royal Decree 1007/2023 of 5 December. It is not a government app. It is a set of technical rules that any software you use to issue invoices must follow.
The goal is simple: once an invoice is issued, it cannot be deleted or changed without leaving a trace. The software creates a record for every invoice, chains it to the previous one with a hash, and stores it so the tax agency (AEAT, the Agencia Tributaria, often just called Hacienda) can read it.
Does VeriFactu apply to me?
It applies if you are a self-employed person (autónomo) or a company (for example an SL, the Spanish limited company) established in Spain and all four of these are true, according to the AEAT's FAQ:
- You use some software to issue invoices. If every invoice is written by hand, it does not apply.
- You are not in the SII (Suministro Inmediato de Información), the real-time VAT reporting system, whether compulsorily or voluntarily.
- Your tax address is not in the Basque Country or Navarre, which run their own systems.
- You do not have an AEAT decision exempting you from the regulation.
Most freelancers and small SLs meet all four, so assume it applies to you.
When does VeriFactu become mandatory?
Under the law as published today, companies must have compliant software before 1 January 2027 and everyone else, including autónomos, before 1 July 2027. These dates come from Royal Decree-law 15/2025 of 2 December, which replaced the 2026 dates set earlier by Royal Decree 254/2025.
On 5 October 2026 the Ministry of Finance published a note saying it plans to postpone the pending obligations until October 2028, so that they line up with mandatory B2B e-invoicing for businesses with turnover up to 8 million euros.
| Who | Deadline in force (BOE) | Announced on 5 Oct 2026, not yet law |
|---|---|---|
| Companies paying corporate income tax (SL, SA) | Before 1 January 2027 | October 2028 |
| Autónomos and everyone else | Before 1 July 2027 | October 2028 |
| Businesses in the SII | Not covered | Not covered |
| Tax address in the Basque Country or Navarre | Not covered (own rules) | Not covered |
The ministry also said the core requirements (integrity, traceability and unalterability of records) will stay substantially the same. The date may move; the destination will not.
What is the difference between VERI*FACTU and non-VERI*FACTU mode?
Both modes are legal. The difference is whether your software sends each record to the AEAT straight away or keeps it.
- VERI*FACTU mode. The software automatically sends each invoice record to the AEAT when you issue the invoice. The invoice carries the phrase "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT".
- Non-VERI*FACTU mode. Nothing is sent at the time. The software must electronically sign every record, keep an event log and store everything so it can be handed over if the AEAT asks.
For a freelancer or small company, VERI*FACTU mode is usually simpler because you do not have to look after signed records. Ask your software provider which mode it uses. According to the AEAT, the time until your deadline is a testing period, so you can try a VERI*FACTU tool while still invoicing with your current system.
What changes on my invoices?
Two visible things: a QR code and, in VERI*FACTU mode, a short legend.
- QR code. Every invoice issued with compliant software must include a QR code with part of the invoice data. Your client can scan it and check the invoice on the AEAT website.
- Legend. Only if your software sends records to the AEAT, the invoice also says "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT".
The usual invoice requirements stay the same. For a refresher on what makes an invoice valid, see when an invoice lets you deduct VAT.
Can I keep invoicing with Excel or Word?
Yes, as long as Excel or Word is only used to type, print and store invoices. That is the AEAT's own position in its FAQ.
It changes if the spreadsheet also processes the data to produce your VAT or income tax record books, your accounts or anything else you use for tax filings. The AEAT's example: a list of invoices with totals is fine; a macro that generates the issued-invoices book turns your spreadsheet into invoicing software, and then it must comply. The AEAT can check how your files actually work. It has also said it will offer a free basic invoicing app for small businesses and professionals.
What is the fine for non-compliant software?
The fine for a business using it is 50,000 euros per financial year. It is set by article 201 bis of the General Tax Law (Ley General Tributaria), added by Law 11/2021 on tax fraud.
The fine applies to holding software that does not meet the rules and is not certified when it should be, or that has been altered. Developers and sellers of software that allows double books, hidden sales or edited records face 150,000 euros per year and per type of program. Certification is done by the software maker through a signed compliance statement (declaración responsable), so make sure your tool has one.
What about mandatory B2B e-invoicing?
It is a separate obligation, coming from Law 18/2022 (Ley Crea y Crece), and it now has both a regulation and a timetable. VeriFactu governs how your software records invoices; B2B e-invoicing governs the format in which you send them to other businesses.
- The regulation is Royal Decree 238/2026 of 25 March, published in the BOE on 31 March 2026.
- The countdown started with Order HAC/1028/2026, published on 5 October 2026 and in force from 6 October.
- If your turnover exceeded 8 million euros the previous year, it applies 12 months later: October 2027.
- Everyone else, including autónomos, 24 months later: October 2028.
It covers invoices to businesses and professionals established in Spain. Simplified invoices (receipts) are excluded unless they are qualified ones. Clients will also have to report when they reject or pay an invoice; for self-employed individuals with turnover up to 8 million, reporting invoice status stays voluntary for a further 12 months. The AEAT will provide a free public platform to send and receive these invoices. Rules for invoicing clients in other EU countries do not change; see invoicing EU clients.
Frequently asked questions
Is VeriFactu mandatory in October 2026?
No. Under the BOE, companies must comply before 1 January 2027 and everyone else before 1 July 2027. The Ministry of Finance has announced a plan to push this to October 2028, but that change has not yet been published as law.
I am an autónomo and invoice with Excel. Do I need to switch?
Not necessarily. If Excel is only used to write, print and store invoices, the AEAT says the regulation does not apply. If your spreadsheet also builds record books, accounts or tax figures, it counts as invoicing software and must comply.
Do I have to send my invoices to the AEAT?
No. You can use software in VERI*FACTU mode, which sends each record automatically, or in non-VERI*FACTU mode, which signs and stores records to hand over on request. Both are legal.
Are VeriFactu and B2B e-invoicing the same thing?
No. VeriFactu sets technical rules for your invoicing software. B2B e-invoicing, under Ley Crea y Crece and Royal Decree 238/2026, requires structured electronic invoices to other businesses, from October 2027 for turnover above 8 million euros and from October 2028 for everyone else.
What should I do now?
Ask your software provider whether it has the compliance statement and which mode it will use. If you invoice from Excel or Word, check that you are not also using it to keep your books. Until the postponement is published, plan around the 2027 dates.
How Fiscalm helps
Fiscalm does not issue VeriFactu invoices yet (its own invoicing with VeriFactu is planned for 2027) and it does not file tax returns. What it does is keep everything around your invoices in order: it collects invoices from your email (Gmail) and bank movements (Santander, Wise), reads them with AI and checks them against 20+ rules, including NIF validation with the AEAT, EU VAT numbers with VIES, mandatory invoice fields, VAT maths, reverse charge and duplicates. Every bank movement is matched to its invoice, and you see a list of what is missing.
On top of that you get a tax calendar with amounts (303, 111, 115, 130, 349, 202…), a box-by-box draft of modelo 303, VAT record books in AEAT format, 347 and 349 summaries, a quarterly package for your gestor (your accountant) built from the quarterly document checklist, and alerts by email and Telegram, soon also in the Fiscalm app. The private beta opens in November 2026 with 20 founder places, free during the beta.
Sources
- BOERoyal Decree 1007/2023, invoicing software regulation, consolidated text (BOE)
- BOERoyal Decree 254/2025 of 1 April (BOE)
- BOERoyal Decree-law 15/2025 of 2 December (BOE)
- AEATAEAT: Invoicing software and VERI*FACTU
- AEATAEAT: Note on the extended adaptation deadline
- HaciendaMinistry of Finance: note of 5 October 2026 on the planned postponement
- AEATAEAT FAQ: scope of application
- BOEGeneral Tax Law 58/2003, article 201 bis (BOE)
- BOERoyal Decree 238/2026, mandatory B2B e-invoicing (BOE)
- BOEOrder HAC/1028/2026, public e-invoicing platform (BOE)
- AEATAEAT news: mandatory e-invoicing (31 March 2026)
Fiscalm collects your invoices and bank statements, checks them against AEAT and VIES and tells you what to pay, when and how much. Free private beta from November 2026: 20 founder seats.
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