New electronic invoicing regulations in Spain: everything you need to know for 2027
What is VERI*FACTU?
VERI*FACTU is a certified system that requires companies and self-employed individuals to issue electronic invoices using approved software, which automatically sends each record to the AEAT (Spanish Tax Agency). Each invoice will have a QR code, guaranteeing authenticity and traceability in real time, which is a step forward in security and tax control.
Who must comply with this regulation?
- Companies subject to corporation tax and large taxpayers: from 1 January 2027.
- Self-employed workers and professionals: from 1 July 2027.
Total compliance
From 2027 onwards, all companies and self-employed workers must issue electronic invoices using software approved in accordance with VERI*FACTU regulations.
Digital invoices with tax control
Each invoice will include a QR code and will be automatically sent to the tax authorities, guaranteeing authenticity and traceability in real time.
End of non-certified tools
The use of Excel and Word for invoicing is no longer permitted; only certified software ensures legal and tax compliance.
International invoicing
Invoicing intra-Community or extra-Community companies also falls within the scope of VERI*FACTU, and invoices must include the specific tax requirements for these operations, ensuring correct VAT management and international regulatory compliance.
Excel and Word are no longer valid for invoicing
The use of non-certified tools will no longer be valid for issuing invoices, as they do not guarantee the traceability or integrity of the information required by the tax authorities. The only legal option is to migrate to approved software.
Approved software options
- The Tax Agency offers a free VERI*FACTU application, designed for small volumes.
- For companies with higher activity levels, there are multiple approved solutions on the market that allow for the automation and optimisation of management with full compliance.
Why choose us?
We have the experience and knowledge to accompany you through this transition. We advise you on selecting the right software, facilitate implementation, and manage the entire electronic invoicing process so that your business complies with regulations without complications.
Compliance with VERI*FACTU is mandatory, but it is also an opportunity to optimise management and improve efficiency. Contact us for personalised advice and to ensure a quick and secure transition to this new digital era.