Posted on by Spain and France Accountants

Understanding VERI*FACTU Regulation: What It Means for Your Business and How Europe Accountants Can Help

A clear guide for clients of Europe Accountants operating in Spain

1. What is VERI*FACTU?

The VERI*FACTU system is a regulatory standard introduced by the Agencia Estatal de Administración Tributaria (AEAT) in Spain that establishes how electronic invoicing systems (billing software) must operate to guarantee that invoicing records are secure, traceable, unalterable and auditable. Agencia Tributaria

Under the underlying legislation (namely Ley 11/2021 de medidas de prevención y lucha contra el fraude fiscal and Real Decreto 1007/2023 of 5 December 2023) the obligation is framed.

In practice, VERI*FACTU obliges businesses to use certified or compliant invoicing software (or use the AEAT-provided tool) to issue their invoices, maintain records of issuance, and in many cases submit invoice data (or at least make it verifiable) to the AEAT. Agencia Tributaria

2. Why is it important for your business?

For clients of Europe Accountants operating in Spain (or with Spanish operations), this change is significant because:

  • It affects how your invoicing software must comply with Spanish tax law. If your software is not compliant, you may face risks of penalties or difficulties with audits.
  • It increases transparency and traceability of invoices, meaning that issuing invoices will no longer be simply a matter of printing a “standard” invoice – you must ensure the underlying system meets the legal requirements (integrity, preservation, traceability, legibility).
  • It aligns with the broader EU push for digitalisation of tax and invoicing systems (e-invoicing and real-time/near-real-time reporting) so being ahead of this gives a competitive advantage.
  • For non-compliance: software vendors and businesses face defined penalties and liabilities if their systems are not compliant.

3. What are the key dates & obligations?

Here are some of the critical deadlines and phases you should know:

  • By 1 January 2026: All legal entities (companies) that are subject to Corporate Tax (Impuesto sobre Sociedades) must use invoicing systems compliant under the VERI*FACTU regulation (unless they are already under the SII system).
  • By 1 July 2026: Self-employed persons (autónomos), branches, non-resident permanent establishments become obliged.
  • From 29 July 2025: The manufacturing/distribution of invoicing software must only offer certified/VERI*FACTU-compliant versions (for new clients).
  • Note: Some operators already using the SII (Immediate Supply of Information) system are exempt from part of the VERI*FACTU obligation (because they are already supplying detailed invoice information).

4. What must your invoicing system do to comply?

If you are subject to VERI*FACTU, your invoicing or billing system must satisfy a number of technical and functional requirements, including:

  • Ensure immutability (records cannot be altered without trace).
  • Ensure traceability (every invoice, and cancellations/rectifications, must be identifiable).
  • Ensure accessibility, legibility, preservation of invoice records for the period required by tax law.
  • Issue invoices via software with a unique numbering series, chained hash, QR code (in many cases) enabling verification.
  • Option of real-time or near-real‐time submission of invoice data to the AEAT (depending on modality) when using the VERI*FACTU mode. Agencia Tributaria
  • Software vendors must provide a “responsible declaration” (declaración responsable) of compliance. Agencia Tributaria

5. What you should do now – practical steps for our clients

At Europe Accountants we recommend the following steps to ensure you are ready and compliant:

  1. Review your current invoicing software
    • Check whether your system is certified or claimed to be compliant with VERI*FACTU.
    • If you use a non-certified or outdated system, begin planning migration or upgrade.
  2. Check your business’s category and obligations
    • Determine whether you fall under the immediate obligation (company) or the later one (self‐employed).
    • Check whether you are already under the SII system (which may exempt you from parts of VERI*FACTU).
  3. Engage with your software provider/vendor
    • Ask for proof of compliance: certification, responsible declaration, technical specification.
    • Confirm that reporting/submission to the AEAT (if required) is supported.
  4. Prepare your accounting and internal documentation
    • Update your process, train staff, ensure your network of invoicing (for example POS, ERP, e-commerce) is aligned.
    • Plan the transition to avoid last-minute issues: system downtime, incorrect invoices, audit risk.
  5. Contact us at Europe Accountants for guidance
    • We can review your software, advise on compliance strategy, help you select certified solutions or adapt your existing one.
    • We will monitor the deadlines, help with the documentation and communication with the AEAT.

6. How Europe Accountants supports you

As your trusted advisor operating in Spain and across Europe:

  • Our team is continuously tracking the latest from the AEAT and Spanish tax-law developments (including the VERI*FACTU regulation).
  • We provide hands-on support in evaluating your invoicing/ERP systems and ensuring the fiscal compliance of your financial processes.
  • We help minimize risk, avoid penalties, and ensure that your transition is smooth and tailored to your business size and sector.

Contact us:
Website: https://www.europeaccountants.com/spain/
Email: info@europeaccountants.com

Please feel free to reach out to schedule a consultation or ask any questions about your invoicing compliance in Spain.

7. Useful legal text links

We hope this article provides a clear overview of the VERI*FACTU obligation and how Europe Accountants can assist you in ensuring compliance and peace of mind. Should you wish to discuss your specific case in more detail, please contact us directly.

Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, please consult our team or your legal/tax advisor.