What is Verifactu?
- Venetia House
- Sep 5, 2025
- 2 min read
New Hacienda Invoicing Rules Explained in Simple English
If you’re self-employed or running a small business in Spain, you might have already heard the word Verifactu.
But what exactly is it, and when does it matter for you?
Let’s break it down in plain English.
What is Verifactu?
Verifactu is Hacienda’s new invoicing system. From 2026, every invoice you issue must be created using approved software that records the transaction in a secure, traceable way. In short, it’s designed to stop fraud and make sure all sales are declared.
This doesn’t mean you have to send every invoice directly to Hacienda — but your software will need to follow their rules so nothing can be deleted or altered.
When does it start?
Companies (SLs, etc.): 1st January 2026
Autónomos (self-employed): 1st July 2026
2025: You can try it voluntarily (good time to test without pressure).
Will it cost anything?
Hacienda’s free app: Yes, there will be a free option. But it’s only really practical if you issue very few invoices (under about 20 per year).
Private software: For most freelancers and businesses, a low-cost approved program will be the better choice — it gives you more features, reporting, client lists, expense tracking, etc.
What should you do now?
Nothing urgent until 2026.
If you’re invoicing regularly, use 2025 to test out different tools and get comfortable.
Make sure you’ll be ready to switch before the deadlines — fines will apply for non-compliance.
What Verifactu Is
VERI*FACTU refers to the regulatory standard introduced by Spain’s Agencia Tributaria (AEAT) for electronic invoicing. It isn’t a piece of software, but rather a set of technical requirements that billing systems (SIFs – Sistemas Informáticos de Facturación) must meet to ensure invoice integrity, traceability, and immutability.
Legal Foundations & Goals
These requirements stem from:
Article 29.2.j) of the General Tax Law (Ley 58/2003), introduced by the Law against Tax Fraud (Ley 11/2021).
Real Decreto 1007/2023 (December 5, 2023), which sets the specifics for billing software.
Real Decreto 254/2025 (April 2025), which updated the timelines for implementation.
Purpose: prevent fraud by ensuring invoicing systems generate secure, non-alterable records, incorporating features like hash chains, event logs, QR codes, and, optionally, electronic signatures for non-VERI*FACTU systems.
Key Features That Must Be Included
All invoices issued via Verifactu-compliant software must include:
A QR code linking to the AEAT site.
A “VERI*FACTU” label or similar affirmation.
Secure record generation and transmission to the AEAT (if using VERIFACTU mode), or secure local storage with event logs and signatures (NO-VERIFACTU mode).
How Expay can help
At Expay, we stay on top of every Hacienda rule so you don’t have to. Whether you’re applying for a visa, filing Spanish taxes, or just trying to keep your invoices in order, we can guide you in English and make it simple.
📩 Get in touch today at expayonline.com and let’s get you prepared for 2026
Need help with Spanish paperwork or taxes? Contact us at expayonline.com
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