Verifactu is the system that the Tax Agency has implemented for electronic invoices, which will be mandatory soon. In this article, we explain what it consists of and how the self-employed are linked to it.
As of January 1, 2027, all companies in Spain must use a System Billing Computer Scientist (SIF) that complies with the new legal requirements. The purpose of this Regulations is to prevent tax fraud and increase the transparency of commercial operations.
Within this new regulation, a key concept arises: Verifactu.
What is Verifactu: definition and characteristics
The Verifactu system is the one created by the Tax Agency (AEAT) for electronic invoicing. It includes protocols so that software companies can automatically adapt them and transmit the information in real time.
It will be applied throughout Spain except in the Basque Country and Navarre, which has its own system (TicketBAI).
The idea is that the new system replaces the Immediate Supply of Information (SII), which the AEAT has had so far.
The regulatory development of this system was confirmed in Order HAC/1177/2024, which established the obligation to register electronic invoices, and with Royal Decree 254/2025, which has established deadlines.
This regulation developed the provisions of the Crea y Crece Law, which contemplated generalised electronic invoicing for freelancers and companies.
Although the law indicates that you must make a compatible software of free access, for the moment this regulation is useful for software companies that work with electronic invoices.
Of course, soon its use will be generalised as mandatory.
Invoices will have a verification item and will be sent in .xml format, expanding it current requirements.
So we’re talking about new invoices.
PDF or Excel files will no longer be valid, and this is the main novelty that is introduced with respect to the old systems.
We clarify that Verifactu is the system, but compatible software will have to be used.
Two types of SIF: Verifactu and No Verifactu
From 2027, all companies and freelancers will have to choose between two types of systems:
Verifactu
- Automatic sending of invoices to the Treasury.
- Real-time communication of all operations.
- Simplification of processes and fewer tax requirements.
- Fewer financial requirements
Did you know that “Verifactu” is just one of the two types of SIF that your company can opt for?
Regarding this issue, the press has focussed on the “Verifactu” systems, and has highlighted that, according to the new rules, every time your company issues an invoice through a System of this type, will send a billing record to the Treasury electronically, in a that will be reporting your sales in real time.
If you prefer not to report your sales in real time, you can choose a non-verifiable SIF (Also called “No verifactu”).
No verifactu
- Billing records are not sent automatically.
- System must meet stricter technical requirements to ensure integrity,
- Traceability, conservation, accessibility and electronic signature.
- Greater technical responsibility for the software vendor.
Important: The software provider must submit a responsible statement that Certify compliance with the regulations. This information must be available within the Own program.
Key dates of entry into force for Verifactu
- Companies → January 1, 2027
- Self-employed → July 1, 2027
Advantages of using Verifactu
Opting for Verifactu not only means complying with the regulations, but also obtaining benefits strategic for your business:
- Fewer Treasury requirements: By sending information in real time, you avoid Notifications and additional requirements.
- Better business image: Invoices will include a QR code, which allows customers Check if they have been declared to the Treasury.
- Automation and security: The system reduces the risk of human errors and guarantees the Legal fulfilment.
Free SIF from the Treasury
The Tax Agency plans to launch a free Verifactu-type SIF, ideal for SMEs and Self-employed who issue few invoices. This software will allow you to comply with the regulations without the need to invest in private programs.
Verifactu vs No Verifactu: which one to choose?
The choice will depend on your business model, billing volume and level of control that you want to keep.
Get ready for Verifactu 2027!
The entry into force of Verifactu will mark a before and after in the tax management of companies and the self-employed in Spain.
Anticipating is the best strategy to avoid sanctions and simplify your accounting management.
At Asesoría Orihuela Costa we help companies and freelancers from all over Spain to adapt to the Verifactu 2027 system in an agile, safe and uncomplicated way.
Obligations of the self-employed with the Verifactu system
The obligation of Verifactu is the main element that makes the difference, because companies with more than 8 million in turnover must already adopt it.
However, there are some points that a freelancer must take into account.
These are the most important:
1. Verifactu: specific software
First of all, it is necessary to have a specific software that is compatible with the Verifactu system.
This is essential because, otherwise, not all the obligations of having an electronic invoice in good condition will be fulfilled.
There is a list of software providers that, right now, already fulfil all the obligations.
The logical thing is that in the coming months there will be more possibilities, but the transition must be done as soon as possible.
2. Automatic real-time registration
The registration of invoices has to be automatic, in real time.
What does it mean?
That, at the same time that the electronic invoice is issued to the client, the AEAT must be informed.
This is precisely the main function performed by the Verifactu system, which allows you to verify these movements.
Precisely, the idea is that this information is transmitted quickly, avoiding calculation errors and fraud.
If it works well, the system will be beneficial for companies and tax administration.
3. Preservation of documentation
The preservation of documentation is another of the general issues, which is already contemplated in the general legislation.
You have the obligation to keep a record of the invoices issued and received from the previous 4 years.
In this case, it can be in the cloud, through your software provider, or on the hard drive.
In short, it is about replacing the old system of physical invoices or in non-electronic format with the current digital archive; it is already being done, but this will definitively banish the paper.
4. Generalised obligation
The last relevant and key point is that of the obligation.
And here we have to say that we already have final dates for the implementation of electronic invoicing in SMEs and the self-employed.
Let’s look at each case:
- SMEs: from 1 January 2027. This will apply to those self-employed who have a commercial company and who are subject to the Corporate Tax (IS). Be careful, it should be noted that this obligation will be independent of the level of billing of the commercial company.
- Self-employed: from July 1, 2027. Here it is already mandatory to adapt to Verifactu with electronic invoices, even if they are self-employed in a natural person regime. This is where the main challenge arises, especially for small professionals.
Therefore, next year is the time for SMEs and the self-employed to adapt to the new system.
We recommend anticipating as much as possible.
Non-compliance with this obligation exposes to substantial penalties, which could reach 50,000 euros.
In short...
Verifactu is a close obligation to which you will have to adapt.
Do you need business advice to know how to adapt and what data to keep?
At Orihuela Costa Counselling we give you the necessary information to facilitate the process. Contact us!