When does VeriFactu come into force?
Deadlines and Adaptation Dates
The Spanish Ministry of Finance (Hacienda) has set a phased calendar for freelancers and companies to replace their invoicing tools. Here are the official deadlines.
Key Milestones in the Tax Agency Calendar
Deadline for Companies and Large Businesses
Legal entities subject to Corporate Income Tax, along with medium and large businesses, must have an adapted system in place.
Deadline for Freelancers and Micro-Businesses
Freelancers and professionals under the direct estimation regime or the módulos regime (objective estimation) must use certified VeriFactu software.
End of the Technical Transition Period
The Tax Agency will close the technical window that allows legacy systems and uncertified POS terminals to coexist.
Penalties for Missing the Deadlines
Once the official deadline for your activity has passed, using non-approved software or editable tools that are not tamper-proof (such as Excel) will be treated as a serious tax offence.
Fixed fines reach up to €50,000 per tax year for freelancers using such software, and they apply simply for holding a program without a responsible declaration (declaración responsable).