As we get closer to 2027, the implementation of the VeriFactu system is raising many questions among freelancers and SMEs. One of the most common is whether the new regulation requires sending each invoice to the Spanish Tax Agency (AEAT) at the very moment it is issued.
The short answer is: no, in most cases, real-time submission is voluntary. But to fully understand this, it's crucial to know the two methods the law allows.
VeriFactu: Two Systems, One Obligation
The Regulation governing invoicing systems (Royal Decree 1007/2023) states that to comply with the rules, your invoicing software must be a "verifiable invoicing system." This can be achieved in two ways:
1. VeriFactu System: This is the standard option. Your invoicing software generates invoices with all VeriFactu requirements: a QR code and a high-level record that guarantees its integrity and immutability. However, it does not automatically send the invoice data to the AEAT. It simply creates a record that you securely store and that the Tax Agency could request during an audit.
2. Issuance and Submission System to the AEAT: This is the real-time submission method. In addition to generating the VeriFactu invoice, the software voluntarily, securely, and instantly sends all invoice data to the AEAT's electronic headquarters. This system is a choice for the taxpayer, not a general requirement.
Is Immediate Submission Mandatory for Me?
For the vast majority of freelancers and SMEs, the answer is no. The only obligation is to use software that meets VeriFactu requirements before the deadlines. You can check all the details in our guide on the VeriFactu 2027 deadlines for freelancers in Spain.
The obligation to send invoices in real time only applies to companies subject to the Immediate Supply of Information (SII) system, which are mainly large companies with a turnover exceeding 6 million euros. For everyone else, submission is entirely optional.
Pros and Cons of Reporting Your Invoices Instantly
Deciding whether to voluntarily opt into the real-time submission system has its pros and cons.
Advantages:
* Tax simplification: The AEAT is expected to use this data to pre-fill VAT and IRPF (Personal Income Tax) returns, speeding up tax filing.
* Greater legal certainty: Instant communication with the Tax Agency provides full traceability and demonstrates complete transparency.
* Verification for the client: Your clients will be able to verify on the AEAT's website that the invoice they received has been declared.
Disadvantages:
* Less room for error: Any mistake in an issued invoice is instantly reported to the AEAT. Although you can issue corrective invoices, the initial error is already recorded.
* Technological dependence: It requires a stable and constant internet connection for the submission to be successful.
* Perception of control: For some professionals, this level of transparency can create a feeling of constant surveillance.
Conclusion: Which Option is Best for Me?
For most freelancers and SMEs, the most prudent and flexible option is to start by using a standard VeriFactu system (without real-time submission). You will comply with the law, maintain control over your data, and avoid the complexities of immediate submission.
The key is to ensure your invoicing software will be adapted before your corresponding deadline. If you still have questions about the basics, we recommend reading our main guide: What is VeriFactu? Guide for Freelancers in Spain.