Verifactu is the new rule from the Spanish Tax Agency (AEAT) that changes how invoices are created and saved.
From 2026, all billing software in Spain must record invoices in a way that can’t be secretly edited and include a QR code so AEAT can verify it.
In simple terms: Verifactu makes sure every invoice is real and traceable.
It applies to freelancers and small businesses who issue invoices using software and are not in SII (the system where big companies send VAT data daily).
Why Verifactu was created
Until now, invoices made with software could be changed or deleted without leaving a trace.
This allowed “double books” - one for the client and one for the Tax Agency.
Verifactu fixes that by forcing all billing programs to:
- Keep a secure record of every invoice.
- Add a QR code that anyone (including clients and AEAT) can scan to check the invoice.
- Optionally send the invoice data to AEAT in real time.
In short, it brings transparency and ends hidden edits or deleted invoices.
Who must follow Verifactu
If you’re self-employed or run a small business, Verifactu applies to you if you:
- Issue invoices through billing software (not by hand or Excel).
- Are not in SII (Suministro Inmediato de Información).
Who is excluded:
Companies already in SII, like large firms or those who already send VAT data daily to AEAT.
So, if you’re an autónomo, SL, or small agency, this concerns you.
When does it start
Verifactu starts in two phases:
- 1 January 2026 – For Corporate Tax payers (companies).
- 1 July 2026 – For freelancers (autónomos) and small entities.
Before that, 2025 is the preparation year.
Software companies must update their programs between October 2024 and July 2025, and AEAT will open its testing services during that time.
You can already start preparing by using software that is Verifactu-ready.
What changes on your invoices
- QR code – Every invoice must include a QR. Scanning it shows AEAT’s verification page and basic details like date, amount, and issuer.
- "VERIFACTU" label – Invoices must include this word if your software sends the data directly to AEAT.
- Automatic numbering – Invoice numbers must be sequential and automatic. You can’t change dates or delete invoices later.
- Traceability – Every invoice record is linked to the previous one. If you try to edit one, AEAT can detect it.
- Secure archive – Your software must store XML copies of each invoice in a format that can’t be altered.
What you should do in 2025
Treat 2025 as your practice year.
AEAT and software companies are already building the systems, and you can use this time to get ready.
Here’s what to do:
- Choose a Verifactu-compliant program.
Use software that already follows AEAT’s new requirements - Renn, for example. - Test issuing invoices.
Check how the QR looks, how invoices are numbered, and where they’re saved. - Review your invoice process.
Define who issues them, when to cancel or correct one, and how you’ll keep records. - Train yourself or your team.
Learn how to use the software properly so invoices meet AEAT’s standards.
If you’re already using Renn, you don’t need to change anything - your invoices will be compliant from day one.
What AEAT will provide
AEAT plans to offer a free basic app in Verifactu mode.
It’s designed for professionals with very few invoices per year.
It can issue invoices, add the QR, and send them to AEAT, but has limited features.
If you issue invoices regularly or need automation (bank sync, expense capture, VAT view), it’s better to use professional software.
What happens if you don’t comply
Once Verifactu becomes mandatory in 2026:
- Using non-compliant software may result in fines up to €50,000 per year.
- Selling or distributing non-compliant software may be fined up to €150,000 per year.
- Missing QR or wrong invoice formats can bring smaller fines per invoice.
AEAT’s goal isn’t to fine people but to make sure everyone uses secure billing systems. Still, you should prepare early to avoid problems.
Bottom line
Verifactu is not another bureaucratic headache – it’s the new standard for issuing invoices safely and transparently.
For autónomos, it mainly means using a certified billing program that adds the QR code, keeps secure records, and follows AEAT’s structure.
2025 is your chance to test and switch tools.
2026 is when compliance becomes mandatory.
