VeriFactu: Key Deadlines and Obligations for Freelancers in Spain in 2027

Fiscal digitalization in Spain is advancing rapidly. With the Anti-Fraud Law and its development through the VeriFactu system (also known as TicketBAI in some autonomous communities), the Tax Agency (AEAT) seeks greater transparency and control in invoicing. If you are a freelancer or a small business, 2027 marks a before and after in how you manage your income. It's crucial to be prepared, and at Fakturia, we're here to explain it.

What is VeriFactu and why is it important?

VeriFactu is the verifiable invoicing system that requires taxpayers to use invoicing software certified by the AEAT. This software must guarantee the integrity, immutability, and traceability of invoicing records, automatically sending a duplicate of each issued invoice to the Tax Agency. The main goal is to reduce tax fraud and ensure that all transactions are properly recorded.

For freelancers and sole traders, this means adapting to a new paradigm where invoicing is no longer merely an internal process but becomes a direct communication with the administration.

Key Deadlines: When is VeriFactu Mandatory?

It is essential to be clear about the effective dates of this regulation, as they vary depending on the type of taxpayer:

* Companies and Large Businesses: The obligation to issue invoices through a certified VeriFactu system comes into force on January 1, 2027.

* Freelancers and Micro-SMEs: For this group, the deadline is a bit more flexible but equally imminent. The mandatory requirement is set from July 1, 2027.

This means that, as a freelancer, you have until mid-2027 to adapt your invoicing systems. While it may seem distant, experience tells us that early preparation is key to avoiding rushes and potential penalties. If you want to know more about the dates, you can check when VeriFactu is mandatory.

Obligations for Freelancers and SMEs

From the indicated dates, your obligations will include:

1. Use of Certified Software: You must use invoicing software that complies with all technical and security requirements established by the AEAT, ensuring that each invoice is unalterable and reported correctly.

2. Automatic Submission to the AEAT: The software must automatically send invoicing records to the Tax Agency, either directly or through an authorized intermediary.

3. QR Code on Invoices: Each invoice must include a QR code that allows verifying its authenticity and integrity.

Adapting to VeriFactu is not only a legal obligation but also an opportunity to modernize your business management, optimize processes, and reduce errors. It is a step towards more efficient and transparent invoicing. To better understand how it affects you, we recommend reading our article on VeriFactu for freelancers.

Prepare with Fakturia

At Fakturia.es, we are aware of the challenges that the new VeriFactu regulation poses for freelancers and SMEs. That's why our invoicing software is designed to comply with the Anti-Fraud Law and all VeriFactu specifications, facilitating your transition and ensuring you are always up-to-date with your tax obligations. Don't wait until the last minute; start preparing today.