VeriFactu: The new invoicing obligation for Autónomos and businesses in Spain

Anyone working as an Autónomo, freelancer or with an SL in Mallorca won't be able to avoid VeriFactu: Spain is introducing a certified invoicing system designed to prevent manipulation, double accounting and tax fraud. The good news first: the deadlines originally planned for 2026 were each postponed by one year in early December 2025 via Real Decreto-ley 15/2025. In this guide you'll learn from when VeriFactu becomes mandatory for you, what technical requirements your invoicing software must meet, who is exempt, and how to prepare in good time – without drowning in accountant jargon.

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What exactly is VeriFactu?

VeriFactu is not a new tax form, but a technical regulation for invoicing software. Its legal basis is Real Decreto 1007/2023, which mandates so-called "Sistemas de Información de Facturación" (SIF) – i.e. invoicing systems that technically guarantee the integrity, traceability, readability and immutability of every invoice. The aim is to make double accounting and the subsequent manipulation of turnover impossible, as already laid down as a core principle by Law 11/2021 against tax fraud.

In concrete terms this means: once issued, invoices can no longer be deleted or altered. Corrections are only possible via a formal rectification invoice. Each invoice is also cryptographically "chained" to the previous one and receives a QR code for immediate verification by you or by the tax authority AEAT. The regulation applies throughout Spain, including the Canary Islands, Ceuta and Melilla, and is part of the alignment with the EU initiative "VAT in the Digital Age" (ViDA).

The new timetable: when does VeriFactu apply to whom?

The original roadmap from Real Decreto 254/2025 was postponed by Real Decreto-ley 15/2025 of 2 December 2025 – already the second extension after an initial one in April 2025. Both deadlines are thereby each pushed back by one year.

Note: the postponement only affects the obligation to use the system for taxpayers. Software providers have already had to certify their systems since 29 July 2025 and submit a "declaración responsable" – this deadline was not affected by the extension.

Legal basis: From the Anti-Fraud Law to the second postponement

The development of VeriFactu has grown through several legislative acts. Those who know the history will better understand why deadlines have shifted multiple times and why further adjustments cannot be ruled out.

According to available sources, the Real Decreto-ley 15/2025 still needs to be validated by parliament – all the more reason to regularly check your own situation with a gestoría instead of blindly relying on a fixed deadline.

Who is affected by VeriFactu?

The obligation practically affects everyone who pursues an economic activity in Spain and issues invoices – regardless of nationality or legal form.

If you're a German entrepreneur or freelancer in Mallorcaas a self-employed person (Autónomo) registered or have set up an SL, you should plan the transition early, even if the 2027 deadline still seems far off – experience shows that software changes and accounting adjustments take time to implement.

Technical requirements for VeriFactu-compliant software

Not every Excel template or Word invoice format will be sufficient in future. A certified SIF must meet the following criteria:

Note: AEAT offers a free invoicing app for self-employed individuals, freelancers and small businesses with a low invoice volume. It creates invoices electronically and transmits the data directly to the tax authority – a practical option if you don't (yet) use your own commercial solution.

VeriFactu mode vs. regular SIF: the key difference

Within the regulation there are two variants that businesses can choose between:

Both variants must meet the basic requirements for integrity and traceability. The only difference lies in whether the data is proactively sent to the AEAT or must only be submitted upon request.

Exception: those not affected due to the SII system

Anyone already participating in the Suministro Inmediato de Información (SII) is exempt from the VeriFactu obligation. The SII is Spain's real-time reporting system for VAT and is mandatory for certain taxpayers.

For most autónomos and smaller SLs in Mallorca, the SII system is not relevant due to the turnover threshold – in this case, the VeriFactu obligation applies directly from July 2027.

Fines and risks of non-compliance

Anyone who continues to use non-certified software or manipulates invoices after the respective deadline risks severe penalties. According to reports, violations of the certification requirement can result in fines well over €50,000. Software manufacturers who offer or distribute non-compliant systems also face sanctions, as the Anti-Fraud Law 11/2021 already penalises the provision of software susceptible to manipulation.

Attention: Even though the deadlines have now been pushed back to 2027, the rule remains: those who wait too long risk a hectic software switch in the middle of the current business year. It's better to plan the transition early with your gestoría.

Step by step: how to prepare

1. Check your status: Are you an autónomo, an SL owner, or part of a company subject to the SII obligation? This determines your deadline.
2. Check your software: Ask your current provider whether and when VeriFactu certification is available or planned.
3. Check alternatives: For low invoice volumes, the free AEAT app can be a simple transitional solution.
4. Involve your gestoría: Clarify early on with your gestoría which variant (real-time VeriFactu or regular SIF) suits your business model.
5. Adapt accounting processes: Rehearse internal procedures for invoice corrections (rectifying invoice instead of deletion) in good time.
6. Mark deadlines in the calendar: 1 January 2027 for limited companies, 1 July 2027 for autónomos – including a buffer for test phases.

Most common mistakes

• Acting too late: The postponement to 2027 is misunderstood as an "all clear", even though software changeovers need lead time.
• Confusing SIF and VeriFactu: Not every certified SIF automatically sends data to the AEAT – this only applies to the VeriFactu variant.
• Ignoring the manufacturer deadline: Anyone who assumes that software providers also have until 2027 is mistaken: they must already be certified since 29 July 2025.
• Missing consultation on SII withdrawal: Anyone wishing to voluntarily remain in or withdraw from the SII must observe the annual census declaration deadline.
• Subsequently amending invoices: Not permitted under VeriFactu – must be corrected via a rectifying invoice.

What comes next?

VeriFactu is part of a larger digital transformation of the Spanish tax administration, which is aligned with the EU initiative ViDA (VAT in the Digital Age). In the medium term, closer integration between electronic invoicing, VAT reporting, and income tax prepayments can be expected. In parallel, the "Crea y Crece" legislation (Ley 18/2022) remains relevant, which is preparing a general B2B e-invoicing obligation in Spain – a topic that autónomos and businesses should keep an eye on in addition to VeriFactu.

VeriFactu checklist for autónomos and businesses

Conclusion

VeriFactu is fundamentally changing how invoices are created, corrected and documented in Spain – even though the second postponement under Real Decreto-ley 15/2025 now gives you until 2027. For autónomos in Mallorca, this means: no panic, but also no reason to sit back. Those who talk to their gestoría early on, choose the right software solution and adapt internal processes will get through the transition without stress. Those who wait until shortly before the deadline, however, risk time pressure and, in the worst case, hefty fines.

Official sources

• Agencia Tributaria (AEAT) – Sistemas Informáticos de Facturación (VeriFactu): https://www.agenciatributaria.es
• BOE – Real Decreto 1007/2023: https://www.boe.es
• BOE – Real Decreto-ley 15/2025, de 2 de diciembre: https://www.boe.es/boe/dias/2025/12/03/pdfs/BOE-A-2025-24446.pdf
• BOE – Ley 11/2021, on measures to prevent and combat tax fraud: https://www.boe.es