If you own a shop, a bar, a hair salon, or any business that issues simplified invoices (commonly known as tickets or receipts), you're likely wondering how the new VeriFactu system will affect you. The answer is clear: it will have a significant impact. But there's no need to panic, just to prepare.
The VeriFactu system, promoted by the AEAT (the Spanish Tax Agency) to combat tax fraud, aims to ensure the integrity, preservation, and immutability of billing records. And yes, this also includes simplified invoices.
Will Tickets Still Exist with VeriFactu?
Yes, the concept of the simplified invoice is not disappearing. You can continue to issue them in cases permitted by law (transactions up to €400 including VAT, or for credit notes). What changes radically is how they are issued.
The era of paper receipt books and cash registers not connected to certified software is over. To comply with the new regulation, every simplified invoice must be generated through a computer system that meets VeriFactu requirements.
New Requirements for Your Simplified Invoices
Under the new regulation, every ticket or simplified invoice you issue must compulsorily include:
* A QR code: This code will contain key invoice data, allowing the end customer (and the AEAT) to instantly verify its validity.
* The mention "VeriFactu": Or the phrase "Invoice verifiable at the AEAT's electronic headquarters," which identifies the ticket as part of the new system.
* A unique record identifier: Each transaction will have a unique code that links it to the previous one, creating a traceable and unalterable billing record.
These new elements ensure that every transaction is securely recorded. To learn more about how the system works, you can check our complete guide on what VeriFactu is.
Implementation Deadlines You Need to Know
The adaptation is not immediate, but the deadlines are set, and it's crucial to keep them in mind to plan a smooth transition.
* Companies and entities not considered SMEs: Must have their systems adapted by January 1, 2027.
* Self-employed professionals and micro-enterprises: The deadline is extended to July 1, 2027.
Although it may seem far off, finding and adapting an invoicing software or POS system that complies with VeriFactu takes time. Being proactive is the best strategy to avoid penalties and last-minute issues. If you want all the details of the timeline, we recommend reading our article on when VeriFactu is mandatory.
In short, the traditional ticket is getting a modern upgrade. The key for your business will be to adopt an invoicing software verified by the AEAT that automates this process, ensuring that every sale you make complies with the law without you having to worry about the technical details.