VeriFactu: the new digital obligation that will transform the turnover of the self-employed in Spain.

The VeriFactu regulation requires the self-employed to digitize their invoicing to guarantee the traceability and integrity of their data....

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The arrival of VeriFactu It represents a change in the way in which Spanish self-employed workers must issue their invoices. From 1 July 2026, it will be mandatory to use an adapted computer system that ensures and does not allow editing data content. In this article we explain step by step how the VeriFactu process works, the advantages it will bring to professionals and the differences with respect to the traditional billing model.

The VeriFactu process step by step

  • Issuance of the invoice : When generating an invoice, the RRSIF-compliant software creates a billing record with a cryptographic fingerprint (SHA-256 hash).
  • Chaining : Each invoice incorporates the hash of the previous one, forming a chain that prevents modifications without leaving a trace.
  • Event Log : A Usage log of the system that records actions such as access, errors, or configuration changes.
  • Digital signature : Each record is electronically signed to ensure authenticity.
  • QR code : All invoices must include a QR that allows any customer to verify their validity in real time with the AEAT application.
  • Referral (optional) : If the VeriFactu modality is activated, the software will send the invoices in real time to the AEAT.

Advantages of VeriFactu for the self-employed

  • Security and control : Prevents the loss or manipulation of invoices.
  • Automated Fulfillment : Reduces human error and ensures legal compliance.
  • Transparency : Reinforces trust with customers by allowing them to verify the invoice by scanning the QR.
  • Preparing for the future : Being adapted to VeriFactu facilitates compliance with future European digitization regulations.
  • Available grants : Self-employed workers can apply for Digital Kit grants to purchase adapted software.

The differences it has compared to the traditional system are:

  • Traditional invoices : They were generated in word processors, spreadsheets or programs without certification, without guarantees of inalterability or traceability.
  • With VeriFactu : Each invoice is protected with cryptographic mechanisms, digitally signed and immutably recorded.
  • Audit : Before, the AEAT audited a posteriori; with VeriFactu you can audit in real time or through the logs of the system itself.

Who will be required to use VeriFactu?

Mandatory:

  • All Autonomous that issue invoices and pay personal income tax (from 1 July 2026).
  • All enterprises taxpayers of Corporation Tax (from 1 January 2026).

Exempt:

  • Companies covered by the Immediate Supply of Information (SII) .
  • Taxpayers in Provincial Territories such as Navarre or the Basque Country.

Implementation timeline and key timelines

  • Until July 29, 2025 : Deadline for software developers to certify their programs to the RRSIF.
  • January 1, 2026 : Companies that pay Corporate Income Tax must start using an adapted SIF.
  • July 1, 2026 : Self-employed workers (personal income tax taxpayers) must have a system in place in accordance with VeriFactu.

These dates have been confirmed by the Council of Ministers in April 2025, following an extension of the initially planned calendar.

Conclusion

VeriFactu is a new tax obligation that will require freelancers to use adapted software from 2026. Although it involves certain changes in the way of invoicing, there are tools and aids that facilitate its implementation. It is advisable to review the calendar and prepare the adaptation in advance.

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Eve

Senior marketing and advertising technician specialized in the creation of content for social networks and social media strategies. I help companies attract potential customers with effective digital strategies.
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The VeriFactu regulation requires the self-employed to digitize their invoicing to guarantee the traceability and integrity of their data.
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