New digital invoicing rules for Spain's self-employed: What you need to know

VeriFactu system brings stricter deadlines, more transparency and a new way of handling invoices

The world of invoicing for Spain’s self-employed and small businesses is about to change, as the Tax Agency, AEAT, gets ready to roll out a new system called VeriFactu. Designed to boost transparency and fight tax fraud, VeriFactu means invoices will be sent directly, and securely, to the authorities.

What’s changing?

• If you pay corporate tax, you’ll need to switch over before Thursday January 1, 2026.
• For everyone else using invoicing software, including self-employed workers, the deadline is Wednesday July 1, 2026.
• Those already using the SII (“Immediate Supply of Information”) reporting system, as in some big companies, won’t need to switch.

How does VeriFactu work?

• When a business or freelancer issues an invoice, the platform generates a record with a unique code and all transaction details. This goes straight to AEAT, can’t be changed, and includes a QR code for customers who want to check the invoice using the Tax Agency app.
• If there are any errors or a technical glitch, the system keeps trying until it gets the official confirmation.
• Wrong invoice? It must be cancelled properly and a new one issued with a different number and date.

Is there an alternative?

• There’s a non-VeriFactu option where invoices and records are saved in software to your own files, not sent to AEAT automatically.
• You’ll need to store records securely and prepare them in case the Tax Agency requests a review, following their file format rules.

What are the advantages?

• More security and peace of mind—once an invoice is created, it’s tamper-proof.
• Easier for customers to check their invoices using a QR code.
• Free AEAT software promised for small businesses and freelancers.
• Reliable help from the Digital Kit and better support from AEAT for tax obligations.

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