BREAKING NEWS: The Government has approved Royal Decree-Law 254/2025, which extends the entry into force of VERIFACTU until 2027.
The new mandatory dates are:
– January 1, 2027, for corporate income tax payers.
– July 1, 2027, for entrepreneurs and professionals with economic activity subject to personal income tax.
1. Is it mandatory to use VeriFactu?
Not exactly. What will be mandatory starting in 2026 is that any invoicing software you use be approved by the Tax Agency (AEAT) to comply with the Anti-Fraud Law.
Entry into force deadlines:
Companies (SL, SA, etc.): From January 1, 2026.
Self-employed workers: From July 1, 2026.
Purpose: To prevent tax fraud and ensure the integrity, preservation, and traceability of billing records.
2. Modalities of use of approved software
“VeriFactu” mode:
Nature: It’s voluntary.
How it works: The approved software sends a copy of each invoice to the AEAT (Tax Agency) automatically and in real time.
Advantage: It relieves you of the responsibility to keep records, as they are held by the Tax Agency.
“No VeriFactu” Mode:
Purpose: This is mandatory if you use invoicing software, as it must be approved in accordance with the new anti-fraud regulations.
Operation: Approved software securely and reliably stores records, but does not automatically send them to the Tax Agency (AEAT).
Responsibility: The taxpayer must safeguard the records and provide them to the Treasury if required during an inspection.
3. Mandatory QR code, Is it mandatory?
Yes, the QR code is required on any invoice issued with approved software, regardless of the type.
Functionality in both modes:
Allows the invoice recipient (customer) to scan the invoice and verify the data on the AEAT portal.
Ensures the invoice’s traceability and immutability.
4. I don’t have approved billing software
The Tax Agency’s free invoicing application has been available since October 13, 2025. This form will allow self-employed individuals, professionals, and companies with a small volume of invoices to generate them electronically and send the invoicing records directly to the Tax Agency.
This option is only recommended for taxpayers with low turnover and a digital certificate. AEAT program access link: https://sede.agenciatributaria.gob.es/Sede/procedimientoini/IZ86.shtml
5. Who is exempt from applying the new billing system?
- Companies adhering to the Immediate Supply of Information (SII)
- Businesses that only invoice individual customers: These businesses can continue to issue paper or simplified invoices and are exempt from the QR code requirement, as long as their customers do not request an electronic invoice.
- Activities in the Basque Country and Navarre tax regimes: These regions have their own billing control systems (TicketBAI).
- Financial and insurance services exempt from VAT.
- Special Regime for Agriculture, Livestock, and Fisheries (REAGP): Producers under this regime are exempt from issuing invoices for their products, as the buyers are the ones who issue the agricultural receipts.
5. Summary
The law requires you to use approved software (if you use one), but you can choose whether that software should automatically send invoices to the Treasury (VeriFactu mode) or only keep records internally (Non-VeriFactu mode). If you don’t have the software or don’t want to buy it, you can use the Treasury’s tool.
6. Recommendation
The QR code is mandatory in all cases to ensure the verification and security of the invoice. Therefore, if the taxpayer carries out an economic activity not exempt from VAT, they must take into account the deadlines in point 1 to comply with the new regulations.