Verifactu 2026: Complete Guide for Freelancers and SMBs

June 12, 2026 • 13 min read

If you're still invoicing in Excel or Word, this is for you. And if you already use invoicing software, read on anyway. The Spanish tax authority has changed the rules, and while the deadlines have slipped, the clock is running.

Verifactu is not optional and it's not going away. It's a legal obligation for every freelancer and small business using software to invoice. Ignore it, and the penalties won't be minor.

Here's what it is, who it affects, when it kicks in, and most importantly, how to comply without losing your mind or your budget.

What Verifactu is (and why it exists)

Verifactu is the colloquial name for the system governed by Royal Decree 1007/2023, the regulation that sets the technical requirements your invoicing software must meet.

The stated goal is to cut tax fraud. The practical effect is this: from now on, your invoicing software must guarantee that every invoice you issue is tamper-proof, auditable, and verifiable. No silent deletions, no under-the-table edits.

The regulation demands six requirements of any invoicing system:

• Integrity: records cannot be altered without the system detecting it.
• Immutability: once a record is created, it cannot be modified or deleted without a trace.
• Traceability: every action is logged with timestamp and user ID.
• Retention: records must be kept for the tax statute of limitations (4 years).
• Accessibility: the tax authority must be able to access data when requested.
• Readability: records must be readable and exportable in standard format.

In short: your invoicing software must generate a sealed record for each invoice, with a digital fingerprint (hash) that makes it verifiable, and that record must be chained to the previous one so nothing slips through.

The two modes: Verifactu and Non-Verifactu

Here's what trips up most people. "Verifactu" as a regulation is not the same as "Verifactu" as a submission mode. Let's clear that up.

The regulation (Royal Decree 1007/2023) requires you to use invoicing software that meets the six requirements above. Period. But within that requirement, you have two ways to comply:

VERI*FACTU mode: your software automatically sends each invoicing record to the Spanish tax authority in real time. It's the easiest option because you don't manage the records yourself. The tax authority receives them, validates them, and that's it.

Non-VERI*FACTU mode: your software generates records with all the technical safeguards (hash, digital signature, chaining) but stores them on your system. You send them to the tax authority only if they ask. This means you're responsible for retention and custody for 4 years, with an additional event log.

For most freelancers and small businesses, VERI*FACTU mode is simpler. It removes the burden from you and cuts down your custody responsibilities. Non-VERI*FACTU makes sense if you already have robust storage and prefer not to depend on a continuous connection to the tax authority.

Who does it affect?

It affects every business operator or professional conducting economic activity who uses software to invoice:

• Freelancers in direct estimation (most)
• Freelancers in objective estimation (modules), if they use software to invoice
• Corporations (S.L., S.A., etc.)
• Joint ventures and civil partnerships with economic activity
• Entities in income attribution regimes

If you're already using the Immediate Information Supply system (SII), you already meet equivalent requirements and don't need to adapt separately. But if you're still invoicing with Excel, Word, or hand-made PDFs, you've got a problem: those methods are no longer legally valid.

Deadlines: when you need to be ready

The original deadlines have been extended. Here are the final dates:

If you're a freelancer filing as personal income tax, you have until July 1, 2027. If you run an S.L. or S.A., the deadline is January 1, 2027. Don't wait until the last month: invoicing software takes time to implement changes, and when everyone rushes at once, technical support gets swamped.

Penalties for non-compliance

The penalties are specific and steep:

These penalties are mainly aimed at software vendors, but as a user you have exposure too. Not using compliant software counts as formal non-compliance under the General Tax Law, with all the additional penalties that entails.

And there's a side effect almost nobody mentions: if your software doesn't comply, your accountant or tax advisor can refuse to work with you. Many accounting firms are already warning clients they'll only accept data from compliant programs.

How to comply: software options

You have three paths:

Option A: Use the free tax authority app. The Spanish tax authority is building its own invoicing solution on their online portal. It's 100% free and official. Downside: the interface is typical government—clunky, requires a digital certificate or Cl@ve login, and no accounting or customer management features. If your invoicing is simple, it works.

Option B: Switch to compliant invoicing software. This is the most realistic option for most users. The leading programs for freelancers and small businesses that already comply or are implementing it:

Option C: Adapt your current system. If you're already using an ERP or custom software, talk to your vendor. Always get written confirmation that it meets Royal Decree 1007/2023 and Order HAC/1177/2024. If your vendor won't give you that in writing, find another one.

Verifactu vs. the "Crea y Crece" Law: not the same thing

They get confused all the time, but they're two different regulations that complement each other.

Verifactu (Royal Decree 1007/2023) sets technical requirements for invoicing software. It applies to ALL freelancers and businesses using software to invoice. Phased entry into effect until July 2027.

Crea y Crece Law (Law 18/2022) requires electronic invoicing for B2B transactions. That is, when you invoice another business or freelancer, the invoice must be electronic in structured format (XML Facturae or UBL), not a PDF by email. The technical regulation for that part is still being finalized.

Together, these regulations mean you'll eventually need software that: (1) meets Verifactu's technical requirements for records, and (2) generates electronic invoices in standard format for B2B transactions. Our guide to mandatory B2B electronic invoicing explains how to prepare for that complementary obligation.

For now, the urgent task is Verifactu compliance. B2B electronic invoicing is coming but doesn't have final deadlines yet.

Checklist: what to do this week

If you're unsure where to start, here's an immediate action plan:

• Identify what you use now to invoice. Excel? Word? An invoicing app? Paper?
• Ask your accountant if your current software meets Verifactu. Get it in writing.
• If you use Excel/Word, prioritize: pick compliant software and migrate your data before year-end.
• If your software already complies, verify that VERI*FACTU mode is activated or that your event log is working in Non-VERI*FACTU mode.
• Set a reminder to review B2B electronic invoicing when the final regulation drops.

You don't need to do everything today. But do it this week.

Frequently asked questions

Can I keep using Excel to invoice in 2026?

No. Spreadsheets don't meet the regulation's technical requirements (integrity, immutability, traceability, hash, chaining). You need compliant invoicing software or the tax authority's app.

What if I'm a freelancer but I don't invoice on a computer?

If you invoice entirely by hand on paper, the Verifactu regulation doesn't directly apply because you're not using software. Practically speaking, though, paper invoicing is dead for most businesses.

Does the free government app actually work for a real business?

For invoicing, yes. For running a business, no. It has no accounting, no customer management, no inventory. It's a compliance tool, not a business tool.

Does the tax authority check every invoice I submit?

Not one by one. The system auto-validates records: it checks format, verifies the hash chain is consistent, and flags gaps. If something doesn't add up, an alert fires.

Do I need a digital certificate for all this?

For the tax authority's app, yes (digital certificate or Cl@ve login). For private invoicing software, it depends on the program: many work with just username and password.

My accountant told me to switch software. Is that mandatory?

The law doesn't require you to use any specific program, but if your accountant uses particular software that's Verifactu-compliant, using the same platform makes sense to avoid compatibility issues and make their job easier.

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