VERI*FACTU: When to Adapt, Who Is Obliged, and How to Do It (Freelancers and Companies)
Tax

VERI*FACTU: When to Adapt, Who Is Obliged, and How to Do It (Freelancers and Companies)

VERI*FACTU: When to Adapt, Who Is Obliged, and How to Do It (Freelancers and Companies)

The introduction of VERI*FACTU represents a turning point in how freelancers and companies must issue invoices in Spain. This new standard, included in the Regulation on Invoicing IT Systems, aims to ensure that all issued invoices are complete, traceable, and tamper-proof, preventing any kind of accounting manipulation.

1. What is VERI*FACTU?

VERI*FACTU requires invoicing software to register each invoice sequentially and securely, generating a hash and a digital signature to ensure full traceability. It must also allow the optional automatic submission of invoices to the Spanish Tax Agency (AEAT).

2. Key implementation dates

  • Software developers: July 29, 2025
  • Companies subject to Corporate Tax: January 1, 2026
  • Freelancers and non-corporate taxpayers: July 1, 2026

3. Who is required to comply?

  • Freelancers: only if they issue invoices using invoicing software. If they do not, the rule does not apply.
  • Companies: full compliance is mandatory with no exceptions.

4. How to adapt

  • Use compliant invoicing software.
  • Update or adapt your ERP to meet the technical requirements.
  • Implement a bridge module that complies with VERI*FACTU.
  • (Optionally) enable automatic invoice submission to AEAT.

5. Practical recommendations

  • Freelancers: review your current software and prepare the transition before June 2026.
  • Companies: audit your ERP, coordinate with your provider, and train your team.
  • Developers: ensure technical compliance before July 29, 2025.

Conclusion

VERI*FACTU requires progressive adaptation: developers in 2025, companies in January 2026, and freelancers from July 2026. Early preparation reduces legal and operational risks.

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