VeriFactu: What Every Spanish Freelancer Needs to Know Before 2027
What VeriFactu is, when it becomes mandatory, the penalties involved, and how to prepare. A clear guide for freelancers and SMEs in Spain.
Key Takeaways
- VeriFactu is mandatory for Spanish companies in January 2027 and for freelancers in July 2027 -- it is not optional
- The penalty for using non-certified invoicing software is a flat 50,000 EUR per fiscal year, with no requirement to prove fraud
- Your invoicing software must generate SHA-256 hash chains, include QR codes on invoices, and (optionally) submit records to the Spanish tax authority in real time
There is a 50,000 EUR fine waiting for you if by July 1, 2027, your invoicing software does not comply with VeriFactu. You do not need to have committed fraud. It is enough that the program you use is not adapted.
Yet most freelancers in Spain do not know what VeriFactu is, when it takes effect, or what they need to do. This guide covers everything you need to know, without jargon, with real deadlines and what you can do today to avoid problems in 2027.
What is VeriFactu
VeriFactu is a system from the Spanish tax authority (AEAT) that regulates how your invoicing software must work. Its purpose is to prevent invoices from being deleted, modified, or duplicated once issued.
In practice, it means your invoicing software must meet three technical requirements:
- Hash chain (SHA-256): Each invoice generates a cryptographic code that includes data from the previous invoice. If someone deletes or modifies an invoice, the chain breaks and evidence is left behind.
- QR code: All invoices must include a QR code verifiable on the AEAT website. A client (or inspector) can scan it to confirm the invoice exists in the system.
- Sequential numbering: Invoices must follow a gapless sequence. You cannot delete invoice 47 and pretend it never existed.
There are two compliance modes:
VeriFactu mode: The software automatically sends invoicing records to the AEAT in real time (or near real time). The taxpayer can include the phrase "Invoice verifiable at the AEAT electronic portal" on their invoices.
Non-VeriFactu mode: The software stores records locally with all the same guarantees (hash, QR, sequence), but does not send them automatically. The AEAT can request them at any time.
Both modes are legal. The difference is whether you send proactively or Hacienda asks you to send. The technical guarantees are the same.
When is it mandatory
The deadlines have changed twice. Royal Decree-Law 15/2025 (December 2025) extended the original deadlines by one year. These are the current ones:
| Group | Deadline |
|---|---|
| Software vendors | July 29, 2025 (already passed) |
| Companies (Corporate Tax) | January 1, 2027 |
| Freelancers and other taxpayers | July 1, 2027 |
Software vendors should have been offering adapted products since July 2025. If your invoicing software has not announced VeriFactu compliance, it is time to ask or switch.
Exceptions: Taxpayers enrolled in the SII (large companies with revenue above 6M EUR) are exempt. So are those operating exclusively from establishments abroad.
The penalties
The Anti-Fraud Law (Ley 11/2021) establishes the following penalties in article 201 bis of the General Tax Law:
| Violation | Penalty |
|---|---|
| Using non-certified software | 50,000 EUR per fiscal year |
| Software enabling double bookkeeping | 150,000 EUR |
| Vendor selling non-compliant software | 150,000 EUR per fiscal year |
| Omitting, altering, or destroying records | 1,000 -- 100,000 EUR |
What makes these penalties particularly severe: no intent to defraud is required. If your invoicing software does not meet the technical requirements, the penalty applies automatically. It does not matter that your invoices are perfect. It does not matter that you pay all your taxes. If the software is not adapted, there is a penalty.
Reductions for voluntary compliance (30%) and immediate payment (25% additional) are available, but the average freelancer cannot afford even the reduced fine.
The AEAT has not started enforcing penalties yet. The compliance deadlines are 2027. But when enforcement begins, the fine is automatic: 50,000 EUR per fiscal year if the software does not comply.
VeriFactu vs B2B electronic invoicing: they are not the same
This is the most common confusion. They are two different regulations:
VeriFactu (RD 1007/2023): Regulates how your software stores and manages invoicing records. Applies to all invoices -- B2B and B2C. Deadlines are 2027.
B2B electronic invoicing (Ley Crea y Crece): Regulates the exchange of invoices between companies and freelancers in structured electronic format (Facturae, UBL). Only applies to B2B transactions. Regulatory timelines are still pending.
In short: VeriFactu is about how your software handles invoices internally. B2B electronic invoicing is about how you send them to others. You may need to comply with both, but they are separate obligations.
What you need to do (checklist for freelancers)
If you are a freelancer or SME in Spain, here is what you need to verify before July 2027:
- Your invoicing software must be VeriFactu-adapted. Ask your vendor if they already comply or when they will. If they have no answer, switch software.
- You cannot keep using Excel or Word for invoicing. Programs that do not generate hash chains or QR codes do not comply. Period.
- Issued invoices cannot be deleted. Only cancelled with a cancellation record that stays in the chain.
- You need a digital certificate if your software sends records directly to the AEAT (VeriFactu mode). If your software acts as an AEAT "social collaborator," it uses its own certificate and you do not need yours.
- Keep all records. Invoicing records must be accessible, integral, and traceable. Your software must guarantee this.
Which ERPs are already adapted
As of February 2026, here is the status of the main invoicing programs in Spain:
| Program | VeriFactu status |
|---|---|
| Holded | Certified as AEAT social collaborator |
| Quipu | Adapted |
| Billin | Adapted |
| Anfix | In progress |
| Frihet | Phases 0-3 implemented (hash, QR, sequence, XML submission) |
| Sage | Adapted |
| Contasimple | Adapted |
| Excel / Google Sheets | Does not comply and never will |
Do not wait until 2027 to verify if your software complies. ERPs that are already adapted have been testing with the AEAT sandbox for months. Those that start adapting in 2027 are late.
The AEAT sandbox is already live
Since September 2024, the AEAT has had a test environment where developers can submit test invoices with no fiscal effects. And since April 2025, the production system has been active for those who want to submit records voluntarily.
This means the tax authority's system already works. There is no technical excuse for software not being adapted.
How Frihet handles it
Frihet has implemented all four phases of VeriFactu compliance:
Phase 0 -- Immutability: Issued invoices cannot be deleted. Only cancelled, with an immutable cancellation record. Drafts remain editable.
Phase 1 -- SHA-256 hash chain: Each invoice generates a cryptographic hash including 8 mandatory AEAT fields plus the hash of the previous invoice. Any alteration breaks the chain.
Phase 2 -- QR and numbering: All invoices include a QR code verifiable on the AEAT website. Numbering is sequential with no gaps, managed by atomic server-side counters.
Phase 3 -- XML submission to AEAT: XML generation per AEAT XSD schemas, SOAP submission with XAdES signature. Registration and cancellation records.
The result for the user: you do not have to do anything. Every invoice you issue already complies with VeriFactu. The hash is generated automatically, the QR appears on the PDF, and the sequence is maintained without manual intervention.
Legal framework (references)
For those who want to go to the sources:
- Ley 11/2021 (Anti-Fraud Law) -- introduces article 201 bis LGT with the penalty regime
- Real Decreto 1007/2023 (RRSIF Regulation) -- technical requirements for invoicing systems
- Orden HAC/1177/2024 -- technical, functional, and content specifications (hash, QR, XML)
- Real Decreto-ley 15/2025 -- deadline extension: companies to January 2027, freelancers to July 2027
The short version
VeriFactu is mandatory. The fines are real (50,000 EUR). The deadlines are 2027. Your invoicing software must comply or you face penalties even if you have done nothing wrong.
The smart move is to verify today that your software is adapted. If it is not, you have time to switch. But that time is running out.
Frequently Asked Questions
What exactly is VeriFactu?
VeriFactu is a system from the Spanish tax authority (AEAT) that requires all invoicing software to guarantee invoice integrity through hash chains, sequential numbering, and QR codes. The goal is to prevent the alteration or deletion of issued invoices.
When does VeriFactu become mandatory?
For companies (corporate taxpayers), from January 1, 2027. For freelancers (autónomos) and other taxpayers, from July 1, 2027. The deadlines were extended by one year through Royal Decree-Law 15/2025.
What happens if my software doesn't comply with VeriFactu?
The Anti-Fraud Law (art. 201 bis LGT) establishes a flat penalty of 50,000 EUR per fiscal year for any taxpayer using non-certified invoicing software. No intent to defraud is required.
Are VeriFactu and B2B electronic invoicing the same thing?
No. VeriFactu (RD 1007/2023) regulates how software stores and manages invoicing records, and applies to all invoices (B2B and B2C). B2B electronic invoicing (Ley Crea y Crece) regulates the exchange of invoices between businesses in structured electronic format. They are complementary regulations with different timelines.
Am I exempt from VeriFactu if I already use the SII system?
Yes. Taxpayers enrolled in the SII (Immediate Information Supply) are exempt from VeriFactu, as they already submit their data to the AEAT in real time. This mainly applies to large companies (annual revenue above 6 million EUR).
