The Complete VeriFactu Guide
For Freelancers and Professionals in Spain
What exactly is the VeriFactu regulation? How does it affect your day-to-day tax admin? This is the definitive handbook for every question about the Anti-Fraud Law.
Contents and Quick Guides
VeriFactu vs Non-VeriFactu
Compare automatic real-time submission against recording and signing invoices locally. Understand the pros, cons and risks.
Freelancers on Módulos
Settle the recurring question: is the módulos regime (objective estimation) exempt? Find out from when invoicing with a compliant system becomes mandatory.
Dates and Entry Into Force
Check the official timetable: 1 January 2027 for Corporate Income Tax payers and 1 July 2027 for everyone else covered by the rules.
Do Excel and Word work?
The regulation bans no program by name. Find out why an editable Excel or Word template does not meet what it requires, and from when that affects you.
Fines and Penalties
Learn which offences the Anti-Fraud Law covers and the flat €50,000 fine per financial year that applies to the user. It is not a ceiling: it is the amount.
The Tax Agency Free App
Learn about the free invoicing portal that the AEAT (the Spanish Tax Agency) will publish, along with its operational limits and drawbacks.
Compare Software
We compare the leading VeriFactu invoicing programs (Sage, Holded, Quipu and Fakturia.es).
Invoicing Without Software
Is it still legal to issue paper invoices or use invoice books under the new rules? Learn the exceptions set out in the regulation.
What Is a Verifiable Invoice Issuing System (VeriFactu)?
VeriFactu is the informal name for the regulation from the Spanish Ministry of Finance that sets out the specifications the software supporting the invoicing processes of businesses and professionals must meet.
Unlike traditional invoicing systems, VeriFactu software must guarantee that the historical invoice records cannot be altered. It does so by cryptographically chaining every invoice to its immediate predecessor using the SHA-256 algorithm (forming an unbreakable chain) and by adding a mandatory QR code.
It also allows the billing record to be sent instantly and automatically to the Spanish Tax Agency at the exact moment the invoice is issued, which simplifies the control obligations compared with systems that do not submit their records.
Fakturia.es: Secure invoicing powered by AI
The most elegant, fastest and most modern platform, built to comply with VeriFactu and the invoicing regulation in Spain.