Fiscal digitalization in Spain is taking a giant leap forward with the definitive implementation of VeriFactu systems. With the deadline of January 1, 2027, for companies and July 1, 2027, for freelancers and micro-enterprises, a fundamental question arises: what do we do with paper invoices? Can we finally free up office space? The answer is yes, but with important nuances.
To fully understand the context, it's crucial to know what this new system entails. You can read our complete guide on What is VeriFactu? Guide for Freelancers in Spain.
The Key: Differentiating Between Issued and Received Invoices
The conservation obligation is not the same for the invoices you generate as it is for those your suppliers give you. Let's analyze each case.
Invoices You Issue with Your VeriFactu Software
Here comes the good news. When you issue an invoice through VeriFactu-compliant software, like Fakturia, the system generates an unalterable computer record. This record, which includes a unique identifier and a QR code, is considered the legal original of the invoice.
Therefore, you are not obligated to print and save a paper copy of the invoices you issue under this system. Your duty is to preserve the digital record generated by the program for the legally established periods. The PDF file or visual representation is just a copy; the true original is the computer record.
Invoices You Receive from Your Suppliers
In this case, the situation is different and requires more attention. The general rule is that you must keep the invoice in its original format.
* If you receive an electronic or VeriFactu invoice: The original is the digital file (e.g., an XML or a PDF with the VeriFactu QR code). You must keep that digital file, not a paper printout.
* If you receive a traditional paper invoice: The original is the physical document. Therefore, you are obligated to keep it on paper. The only way to destroy the paper original is through a certified digitalization process.
What is Certified Digitalization?
Certified digitalization is a process carried out with software approved by the Spanish Tax Agency (AEAT) that scans the paper document and generates a digital copy with full legal validity. This software guarantees the integrity of the copy, allowing you to securely and legally destroy the physical original. If you simply scan an invoice with a regular scanner, that copy is not valid to replace the paper original.
Retention Periods: No Changes with VeriFactu
It's important to remember that VeriFactu does not alter the legal retention periods for invoices. The general regulations remain in effect:
* For tax purposes (VAT, IRPF, etc.): 4 years, starting from the end of the period for filing the corresponding tax return.
* For commercial purposes: 6 years, as established by the Commercial Code.
For safety, it is always recommended to keep all documentation for a minimum of 6 years.
With the deadlines approaching, it's vital to be prepared. Check out our guide on the deadlines and updates for VeriFactu 2027 to leave nothing to chance.
In summary, VeriFactu will allow you to eliminate the paper file for the invoices you issue, but you must continue to pay attention to the format in which you receive expense invoices to know how to store them correctly.