Verifactu 2025: Everything You Need to Know About the New Electronic Invoicing System

VERI*FACTU is the new electronic invoicing system promoted by the Anti-Fraud Law (Law 11/2021), which requires companies and self-employed professionals to use software that ensures the integrity, traceability, and immutability of invoices. This system aims to prevent tax fraud by allowing each invoice to be automatically sent to the Tax Agency.

Unlike traditional methods such as Word or Excel, the new system requires that all invoices be digitally generated using certified software and include a QR code. Everything must comply with the VERI*FACTU Regulation, established by Royal Decree 1007/2023.

 

What requirements must invoicing software meet?

The software used must meet a set of technical requirements to be considered “verifiable”:

• Automatic logging of each invoice just before or at the time of issuance.
• Invoice chaining to ensure order and traceability.
• Immutability of data, preventing later modifications.
• Automatic and continuous submission of records to the Tax Agency.
• Inclusion of a QR code with essential data for immediate verification.

In addition, hash calculation algorithms, electronic signatures, and validation rules will be included and published by the Spanish Tax Agency (AEAT) on its electronic headquarters. Technical specifications are developed in Order HAC/1177/2024.

New dates: official postponement of the effective date

Royal Decree 254/2025 has modified the originally planned timeline, giving more time to companies, professionals, and technology providers. The new key dates are:

• January 1, 2026: for Corporate Tax (IS) taxpayers.
• July 1, 2026: for self-employed workers, IRPF taxpayers, NRIT taxpayers without a permanent establishment, and entities under the income attribution regime.

Meanwhile, software developers have until approximately July 29, 2025 to adapt their products, which is also the deadline for the Tax Agency to enable its record reception system.

Who is exempt from this obligation?

As indicated in Article 4 of the Regulation, not all taxpayers are required to use Verifactu. The most notable exceptions include:

• Operations carried out from permanent establishments abroad.
• Invoices issued by third parties or by the recipient, when the taxpayer is included in the Immediate Supply of Information (SII) system.

These cases are already considered sufficiently traceable through other tax control systems.

What does this mean for self-employed workers and small businesses?

This postponement provides temporary relief, but should not be interpreted as a permanent exemption. Companies should use this extra time to:

• Select certified invoicing software.
• Learn about the new legal requirements.
• Check whether their business activity falls under the listed exceptions.
• Coordinate with tax advisors and tech providers to ensure a smooth transition.

Recommendations for adapting to Verifactu

Although the deadline has been extended, it’s advisable not to wait until the last minute. Here are some practical steps:

1. Evaluate your current software: Does it meet the requirements of the VERI*FACTU Regulation?
2. Consult your tax advisor to determine whether you’re obligated or could qualify for an exception.
3. Request information from your software provider about their roadmap for compliance.
4. Train your accounting or admin team on using the new system and reading QR codes.

✅​ If you’d like help with assessing your needs, implementing certified software, or training your team, get in touch with the accounting advisory services we offer at Adlanter.