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Spain free e-invoicing ahead of 2026 VERI*FACTU

Voluntary e-invoicing platform for small taxpayers until mandatory Jan 2026 VERI*FACTU

The Spanish Treasury is launching on 1 July 2025 a free, voluntary e-invoicing service for small companies and freelancers. This will enable them to start sending electronic invoices to their customers and reporting transactions to the Agencia Tributaria.

From 1 January 2026, small businesses (self-employed July 2026) not already reporting their invoices via the SII real-time reporting mandate must commence on VERI*FACTU which is the requirement for approved e-invoice software.

NOTE: the separate Spanish B2B e-invoicing (Crea y Crece) plans are likely to launch in January 2027 or later due to technical delays.

January 2026 VERI*FACTU launch of certified software requirements

VERI*FACTU, ‘Verifiable invoicing systems’ is a regulatory framework established by the Spanish government to enhance the integrity, traceability, and security of electronic invoicing systems, aiming to combat tax fraud and promote transparency in business transactions. Implemented through Royal Decree 1007/2023, published on December 6, 2023, the regulation sets forth specific requirements for computerized invoicing systems used by businesses and professionals in Spain.

Key Features of VERI*FACTU:
  • Standardized Invoice Records: Invoicing systems must generate records for each invoice, ensuring immutability and traceability. These records can be submitted to the State Tax Agency (AEAT) electronically, either simultaneously with or prior to issuing the invoice.
  • QR Code Inclusion: Invoices must include a QR code containing specific identifying data, facilitating verification by clients and the tax authorities.
  • Declaration of Compliance: Software applications must confirm adherence to the established regulations, ensuring they meet the technical and functional specifications outlined in the Ministerial Order HAC/1177/2024.
  • Automatic Submission: The system supports the automatic submission of billing records to the Tax Office, ensuring compliance with legal requirements and streamlining the reporting process.

is a regulatory framework established by the Spanish government to enhance the integrity, traceability, and security of electronic invoicing systems, aiming to combat tax fraud and promote transparency in business transactions. Implemented through Royal Decree 1007/2023, published on December 6, 2023, the regulation sets forth specific requirements for computerized invoicing systems used by businesses and professionals in Spain.

Key Features of VERI*FACTU:
  • Standardized Invoice Records: Invoicing systems must generate records for each invoice, ensuring immutability and traceability. These records can be submitted to the State Tax Agency (AEAT) electronically, either simultaneously with or prior to issuing the invoice.
  • QR Code Inclusion: Invoices must include a QR code containing specific identifying data, facilitating verification by clients and the tax authorities.
  • Declaration of Compliance: Software applications must confirm adherence to the established regulations, ensuring they meet the technical and functional specifications outlined in the Ministerial Order HAC/1177/2024.
  • Automatic Submission: The system supports the automatic submission of billing records to the Tax Office, ensuring compliance with legal requirements and streamlining the reporting process.
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