What is VERI*FACTU in Plain English?
VERI*FACTU is Spain’s new billing-software standard designed to prevent hidden sales and invoice tampering. It requires your invoicing system (known as a SIF, or Sistema de Emisión de Facturas) to:
- Generate a tamper-proof billing record each time you issue, modify, or cancel an invoice.
- Include a QR code and (when applicable) the «VERI*FACTU» legend on all invoices.
- Either send these records to the Spanish Tax Agency (AEAT) in real time (VERI*FACTU mode) or store them locally with cryptographic security (non-VERI*FACTU mode), ready for transmission upon request.
Who’s affected? Almost all businesses and autónomos that issue invoices using software in Spain. (This excludes large taxpayers already using the SII system, who have separate requirements.)
Key dates you cannot miss:
- 1 January 2026 – Corporate Income Tax payers (most companies) must be compliant.
- 1 July 2026 – Freelancers (autónomos) and all other remaining taxpayers must be compliant.
Penalty Risk: Using non-compliant systems can attract significant fixed-amount fines. Don’t wait—validation and migration take time.
The Two Compliance Paths (Choose One)
You can comply in either of these ways. Choose the one that best suits your business size and workflow.
- VERI*FACTU Mode (Real-Time Submission)
Your software sends each billing record to the AEAT the moment you issue the invoice.- Pros: Less paperwork during audits, built-in reconciliation tools, easier data sharing with advisors.
- Cons: Requires constant internet connectivity, API setup, and strong vendor support.
- Non-VERI*FACTU Mode (Local Retention)
Your software creates the secure billing record and stores it locally, using hash chaining, event logs, and an e-signature where required.- Pros: Simpler setup with fewer dependencies; works offline.
- Cons: You must be able to export and transmit all records rapidly if the AEAT requests them.
Good to know: The AEAT will also provide a basic invoicing application (VERI*FACTU type) for very small businesses with low invoice volumes. It has limitations (e.g., no simplified invoices, no multi-recipient invoices) but can be a solution for sole traders.
The Ultimate VERI*FACTU Checklist for Freelancers (Autónomos)
Use this checklist to guide your work and ensure you are ready before the 1 July 2026 deadline.
- Strategy & Scope
- [ ] NIF/NIE and address formats checked and correct.
- [ ] SII status confirmed (to ensure this regulation applies to you).
- [ ] Compliance path chosen (VERI*FACTU real-time mode vs. Non-VERI*FACTU local mode).
- Software & Technical Readiness
- [ ] Obtained the compliance declaration from your software vendor.
- [ ] Confirmed software includes hash chaining, event logging, and e-signature (for non-VERI*FACTU mode).
- [ ] Activated and tested QR codes on all invoice types (paper and digital).
- [ ] Confirmed the «Factura verificable» legend appears on invoices (if using VERI*FACTU mode).
- Connectivity & Data Management
- [ ] Set up AEAT credentials for submission (if using VERI*FACTU mode).
- [ ] Tested the XML export function for billing records.
- [ ] Verified your data backup and restoration procedures.
- [ ] Checked data quality for customer IDs, VAT logic, and item descriptions.
- Processes & Governance
- [ ] Defined internal roles and permissions for invoicing.
- [ ] Created a Standard Operating Procedure (SOP) for issuing, rectifying, and cancelling invoices.
- [ ] Conducted staff training on the new system and procedures.
- [ ] Assembled an evidence pack (vendor declaration, SOPs, test records).
- Final Validation
- [ ] Run test scenarios for standard invoices, credit notes (rectifications), and cancellations.
- [ ] Performed a final mock audit to ensure all records can be produced on demand.
- [ ] Go live!
Want this as a fillable PDF and a Google Sheet? Lextax will send you the complete pack, plus templates for rectification and cancellation invoices.
Timeline: What to Do Now vs. Later
Now (This Month)
- Pick your compliance path.
- Ask your software vendor for their VERI*FACTU declaration and implementation timeline.
- Turn on the QR code feature and test it.
- Because Lextax’s software is already VERI*FACTU compliant, you don’t have to wait. Get ahead of the deadlines for complete peace of mind.
- Schedule your Lextax Readiness Call.
Within 60–90 Days
- Complete software configuration and staff training.
- Run test scenarios (invoice, rectification, cancellation).
- Validate data exports (XML) and backups.
- If using VERI*FACTU mode: finalize the AEAT connection and set up monitoring.
By June 2026 (Latest for Autónomos)
- Conduct a final mock audit (we can run it for you).
- Lock in your final procedures and keep evidence files ready.
- Go live and sleep better at night.
Common Pitfalls (And How to Avoid Them)
- Assuming the VERI*FACTU real-time mode is mandatory. It’s one of two valid compliance options, not the only one. Choose the mode that fits your risk appetite and volume.
- Forgetting the QR code. Every invoice needs one—paper or digital.
- Having no plan for corrections. Rectifications and cancellations must preserve the cryptographic chain and correctly reference the original invoice.
- Ignoring time synchronization. Incorrect timestamps can break the record sequence and raise red flags for auditors.
- Underestimating international scenarios. Cross-border VAT rules and multiple tax IDs are where errors hide. Let an advisor review these specific cases.
How VERI*FACTU Fits with Spain’s E-Invoicing Push
VERI*FACTU deals with how your software records and sends invoice data to the AEAT. Spain’s B2B e-invoicing mandate (from the Crea y Crece law) governs how businesses exchange invoices with each other.
They are related but separate projects. If you sell to other businesses (B2B) in Spain, you must plan for both. Start with the software compliance detailed above, then align your e-invoicing flow. See our in-depth guide for more.
FAQs (Voice-Search Friendly)
Is there a VERI*FACTU checklist for freelancers I can follow?
Yes—use the comprehensive checklist above or request our downloadable pack. It covers software, QR codes, records, exports, and training.
When is the VERI*FACTU deadline for autónomos?
1 July 2026. Companies must comply earlier, by 1 January 2026.
Do I have to send invoices to the AEAT in real time?
Not necessarily. You can comply in VERI*FACTU mode (real-time submission) or keep records locally in non-VERI*FACTU mode, as long as your software meets all security requirements and can export data on request.
What happens if I keep using a non-compliant system?
Spain’s tax law allows for significant fixed-amount fines for both using and selling non-compliant systems. Don’t risk it—update your software and keep the vendor’s declaration of compliance on file.
Does this replace e-invoicing?
No. VERI*FACTU is about software integrity for tax audits. E-invoicing is about how you exchange invoices with other businesses. You will likely need to comply with both.
Why Lextax (Especially for International Freelancers in Spain)
- We translate complexity. We turn dense legal requirements into clear checklists and workflows.
- International lens. We handle foreign clients, multi-currency invoicing, EU VAT, and non-resident issues daily.
- A single partner for tax, legal, and immigration. We ensure you’re set up correctly from day one, helping you avoid surprises at tax or renewal time.
- Implementation + assurance. We can configure your software, test scenarios, and run a pre-go-live review to guarantee your compliance.
- Ready Today. Our systems are already fully compliant with VERI*FACTU. We prepared well in advance of the official dates to offer our clients complete peace of mind.
[Schedule Your 30-Minute VERI*FACTU Readiness Call →]
We’ll assess your current setup, help you choose the right compliance mode, and give you a dated action plan.