VeriFactu Regulation in Spain: What Businesses Need to Know for 2026

What is VeriFactu and Why is it Coming into Place?

Spain has introduced the VeriFactu Regulation which will come into effect in January 2026. The regulation is a certified e-invoicing framework designed to combat tax fraud and ensure transparency in invoicing processes.

This regulation applies across Spain, the Canary Islands, Ceuta, and Melilla and mandates that invoicing software meet strict technical standards to guarantee the authenticity, traceability, and immutability of invoice records.

The goal is to eliminate manipulation or destruction of invoicing data and align Spain with the EU’s VAT in the Digital Age (ViDA) initiative.

Who Must Comply and When?

• 1 January 2026: Legal entities subject to Corporate Income Tax (CIT) in Spain.
• 1 July 2026: Spanish self-employed individuals, Spanish branches, and Spanish permanent establishments of non-resident companies under Non-Resident Income Tax.

Key Technical Requirements for VeriFactu-Compliant Invoicing Software

• Real-time transmission of invoicing records must be issued to the Spanish Tax Agency (AEAT) in a secure, sequential, and automatic manner.
• QR code generation on invoices for verification of authenticity.
• Continuous and automatic submission of invoice data at issuance.
• Secure storage and processing of invoice data to ensure full traceability.
• Electronic signature for invoice authenticity.
• Inclusion of the “VERI*FACTU” label on invoices.

The Spanish Tax Agency (AEAT) offers a free invoicing application for self-employed individuals, professionals, and small businesses with low invoice volumes. This app allows users to generate invoices electronically and submit billing records directly to AEAT, ensuring full compliance with VeriFactu.

Alternative Compliance via the Immediate Supply of Information (SII)

Businesses that are part of the Immediate Supply of Information system (Suministro Inmediato de Información, or SII) are exempt from the VeriFactu invoicing requirements.

The SII is Spain’s real-time electronic VAT reporting system, requiring taxpayers to electronically submit invoice data to the Spanish Tax Agency (AEAT) within four calendar days of issuing or recording each invoice in their accounting system (excluding weekends and national holidays).

Under current rules, SII applies mandatorily to large companies (turnover above €6 million), VAT groups, and entities registered under the REDEME monthly VAT refund regime. However, other taxpayers may opt in voluntarily, provided they formally register for SII with the AEAT.

For companies that are already under, or choose to opt into, the SII regime, the invoices reported through SII are not subject to VeriFactu obligations. This means they are not required to implement VeriFactu-compliant invoicing software, generate QR codes, or display the “VERI*FACTU” label, as SII already fulfills the real-time data reporting requirements to the tax authorities.

Penalties for Non-Compliance

Businesses that fail to comply with the new invoicing obligations may be subject to financial penalties of up to €50,000 per fiscal year.

Contact Us

If you require guidance on the VeriFactu Regulation, SII, or strategies to ensure compliance with upcoming requirements, please contact Meridians team of VAT specialists, to provide tailored advice to help your business navigate these changes.