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Spain delays new digital invoicing system that will send all invoices to the Tax Office
Business owners and self-employed workers in Spain now have another year to adapt to VeriFactu
There are sighs of relief all round as the Spanish government has delayed the introduction of the dreaded VerifFactu, the new digital invoicing system that was meant to become mandatory for companies and the self employed at the beginning of next year. It’s designed to reduce fraud by ensuring that every invoice issued in Spain is traceable, secure and available to the Tax Agency (AEAT).
The system is still coming down the line, but it won’t be compulsory until 2027.
Under the new timetable, companies that file corporate tax will need to start using VeriFactu from January 2027. Small and medium sized businesses and freelancers will follow in July of the same year. Until then, the use of Verifactu remains voluntary, although the obligation has simply been pushed back rather than cancelled.
Once it comes into play, VeriFactu will require all invoices to be issued through certified software that produces a standardised digital format with a unique code or QR code, as well as secure records that can’t be altered without leaving a trace. Every invoice must be logged automatically in a way that the Tax Agency can access if needed.
Crucially, once VeriFactu is active, an invoice cannot be deleted or quietly edited. Any correction will have to be made using a linked corrective invoice.
The aim is to stop common practices such as issuing an invoice, getting paid, then removing it from the accounts to hide income. The system makes this much harder by locking each invoice and creating an unchangeable trail. Officials also expect it to reduce the so called black economy by preventing the use of informal or off the books invoices.
The delay until 2027 hasn’t really come as much of a surprise to the self-employed or business owners at all. The first version of the law had already been pushed back because the technical specifications took longer than expected, software providers needed more time to adapt and companies needed time to update their systems.
By late 2025 only a tiny proportion of small businesses and freelancers had actually switched to compliant invoicing software. Business groups and associations for the self employed warned that the original schedule was too tight, and they were absolutely right. The government has now given everyone another year to prepare.
Although the start date has changed, the goals of VeriFactu have not. Transparency, traceability and the prevention of fraud remain at the centre of the project. If you run a business in Spain you should still plan ahead. Switching to certified software, migrating your data and training staff can take time, particularly if you rely on manual invoicing or older programmes. Once the obligation comes into force, invoices will have to be issued through approved software and any failure to comply could lead to penalties, and we all know the Tax Office doesn’t mess around when it comes to doling out fines.
Some people have expressed concerns that VeriFactu software could allow the Tax Agency to snoop on users’ computers. However, there’s no public evidence that this is true and, in any case, that’s not really how the system works.
VeriFactu is not a programme installed on your computer by the tax office. Invoices are generated either through certified invoicing software chosen by you or through the Tax Agency’s online portal. In both cases, the software is designed to protect the integrity of the invoice, not to access unrelated personal files.
The only data sent to the Tax Agency is the information already required under tax law, such as names, NIF numbers, amounts and invoice details. This is normal for any system that reports tax information. It doesn’t give the Tax Agency access to your device or private documents.
Using a VPN might encrypt your internet connection, but it doesn’t change the fact that the tax authorities must legally receive invoice data. A VPN is not harmful but it certainly doesn’t provide extra protection from risks that are not actually present.
What matters for businesses now is choosing software that is officially compliant, understanding how corrective invoices will work and making sure clients are aware that their billing information will be sent to the tax authorities, which is required under data protection rules.
The idea that VeriFactu is a form of spyware appears to be based on confusion rather than fact.
In any case, VeriFactu is coming and it will reshape invoicing in Spain. The delay gives everyone more breathing room but the sooner businesses prepare, the easier the transition will be.
Image: Archive
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