Digital administration is no longer a future phenomenon: it is the daily routine of thousands of businesses that issue invoices in Spain and, in this context, Verifactu has become the main protagonist due to its direct impact on the way billing is recorded and controlled.
More than a specific application, Verifactu is the standard that redefines electronic invoicing From a tax control perspective: unalterable records, reinforced traceability, and, if chosen, sending data to the Treasury in near real time.
What is Verifactu and what exactly does it regulate?
Verifactu was born from the Regulation of the Billing Information Systems (SIF) which develops the Anti-Fraud Law. Its objective is for billing programs to guarantee the integrity, conservation, traceability and unalterability of each billing record, also incorporating a QR code for verification.
The framework contemplates two modalities: Verifactu (the system automatically sends the records to the AEAT and the latter assumes their custody) and no Verifactu (The software keeps records with all the technical guarantees: integrity, traceability and additional controls). In both cases, the key is that a record cannot be deleted or altered without a trace.
Important: Sending records to the AEAT is associated with the Verifactu modalityThis is not the old real-time bookkeeping scheme, and it's important not to confuse it with other pre-existing reporting obligations.
Key dates and who is affected
The calendar is already set and requires planning. On the one hand, the software manufacturers They had as a limit the July 29, 2025 to offer programs that comply with the regulations. On the other hand, the obligation for the passive subjects It will be deployed in two sections: companies (Corporate Tax) from the January 1, 2026 y self-employed from the July 1, 2026.
Who is allowed and who is not? The rule applies to companies and professionals that use billing software. Those who invoice manually and those who are already governed by other specific frameworks, such as those regional subjects (Basque Country and Navarre) or certain SII taxpayers, who already have their own information supply regime.
QR code, verifications and how it will work on a day-to-day basis
Each invoice must include a unit’s QR code that facilitates its verification. Through this code, you can access the registration information and verify whether the entry has been sent to the AEAT (status Verde), if it belongs to the non-Verifactu mode (status yellow) or if it is not a billing record (status Grey ).
In practice, the issue does not change much: when generating an invoice with an adapted program, an unalterable record is automatically createdIf you operate in Verifactu mode, this record will be sent to the AEAT in real time or near real time; otherwise, it will be stored in the system with the required controls.
Modalities, storage and technical security
In the option Verifactu, the AEAT keeps and safeguards the records; the company benefits from greater assistance and fewer local security requirements. In the option no Verifactu, the software provider and the user must implement reinforced security measures (e.g., event logging and signature controls where appropriate) to ensure integrity and traceability.
In both scenarios, the software must ensure consecutive numbering, sealing, unalterability and the impossibility of deleting data without evidence. That's the cornerstone that banishes old dual-use software.
Relationship with B2B electronic invoicing and Facturae (B2G)
It is important to distinguish between regulations to avoid confusion. Verifactu regulates the software and billing records (Anti-Fraud Law). The B2B electronic invoice, linked to the Create and Grow Law, regulates the document format between companies and is pending specific regulatory development.
Furthermore, relations with the public administration are governed by Facturae (B2G), an already established XML standard that has nothing to do with Verifactu's deadlines. In short, what document do I send (B2B/B2G) and What software do I use to generate and register it? (Verifactu) are different plans that will coexist.
Available tools: software options and free app
Since October, the AEAT has made available to self-employed people with simple needs A free tool for issuing invoices compatible with the Verifactu modality. It is useful as a starting point, although it may have volume or functionality limitations compared to professional solutions.
For SMEs and organizations with greater complexity, the recommendation is to opt for a billing software or an ERP that is already adapted to the regulations, integrates the QR code, manages rectifications and simplified procedures without breaking the sequence, and allows, if desired, the automatic sending of records to the AEAT.
Consequences of non-compliance and sanctioning regime
The sanctioning regime is forceful. Suppliers who manufacture or market non-compliant software are exposed to fines of up to 150.000 euros per yearThe mere possession or use by the taxpayer of programs that do not guarantee unalterability may lead to 50.000 euros per year.
For the user, complying on time not only avoids sanctions: it provides legal security and trust before clients, suppliers and the Administration itself.
How to prepare for the transition: practical steps
With deadlines looming, it's a good idea to draw up a simple and realistic plan. The key is choose adapted software and try it before the obligation catches up with you in 2026.
- Internal pilots with normal, corrective and simplified invoices to verify numbering and QR codes.
- Documented procedures of issuance, cancellation, credits and record keeping.
- Formation to the people who issue and review invoices; designate those responsible.
- Evidence and manuals archived to pass audits or requirements.
If you are going to take advantage of aids such as the ProgramLook for solutions that cover both electronic invoicing (when applicable) and Verifactu, so you don't have to perform two migrations or pay twice.
Impact on the territory: days and frequently asked questions
The excitement is evident in regional initiatives that fill auditoriums. In cities like Zamora or Palencia Workshops have been held with hundreds of attendees where the system's operation, dates, and available free and professional options were explained step by step.
The messages that provide the most peace of mind are clear: Companies must be ready by January 1, 2026 and self-employed workers on July 1, 2026; there are free AEAT tools for simple scenarios; and the real-time submission of records is part of the Verifactu modality, not a universal requirement.
Those who already use invoicing software should confirm with their provider that the installed version meets the requirements (QR, immutability, and traceability). For those who still invoice manually, adoption will be a challenge. cultural change, but also an opportunity to professionalize processes and reduce errors.
Everything points to Verifactu being the axis of a billing more transparent and traceablePreparing in advance, choosing the right software, and practicing with real-life cases will help you reach your deadlines without any problems and with your house in order.
