Official Comparison of Modes

VeriFactu or No VeriFactu?
The tax dilemma of 2026/2027

The Anti-Fraud Law requires every freelancer registered in Spain to use invoicing software that makes it impossible to tamper with invoices. You have two ways to comply. Here is how to decide which one to choose and avoid penalties.

How do the two modes differ?

VeriFactu Mode (Direct Submission)

This is the system preferred by the Tax Agency. Your billing records are sent voluntarily and automatically, in real time, to the servers of the AEAT (the Spanish Tax Agency) the moment each invoice is created.

  • Guaranteed tamper-proofing: Because each record reaches the AEAT instantly, there is no way to alter the invoice afterwards, which protects you in a technical inspection.
  • Less paperwork on your side: You are exempt from digitally signing every record locally and from keeping complex backup copies.
  • Full transparency: Your clients can scan the QR code to confirm that the invoice has been correctly registered by the Tax Agency.

No VeriFactu Mode (Local Record-Keeping)

This means generating and storing digitally signed billing records locally, on your own computer or server, with no automatic submission to the AEAT.

  • Mandatory signature: Every invoice record must be signed inside the software with the freelancer's own digital certificate.
  • On-site audit risk: You must keep tamper-proof backup copies and make them available to Tax Agency inspectors in the event of an in-person audit.
  • Duty to preserve the records: You alone are responsible for making sure the data is not lost, altered or deleted through disk failures or viruses.