Do you need invoicing software that meets the anti-fraud rules (Verifactu)?

Terms used

• Verifactu — Verifactu is the mode in which your billing software sends each invoice record to the tax agency automatically.
• AEAT — The AEAT is Spain's tax agency.
• SII — The SII is the immediate VAT information system, where larger taxpayers report invoices to the AEAT almost in real time.
• Autónomos — Autónomos are self-employed workers registered to trade on their own account.
• Registro de eventos — The registro de eventos is a log of actions and incidents in your billing software.

Key rules

• Start dates: Companies paying corporate tax must comply from 1 January 2027; everyone else, including autónomos, from 1 July 2027.
• Who is excluded: SII users, taxpayers in the Basque Country and Navarra, and people invoicing fully by hand are outside this system.
• Word and Excel: Templates that only produce an invoice document cannot serve as your billing system once your start date passes.
• Fine for users: Holding non-compliant software costs €50,000 per tax year.

Does this apply to you?

Probably yes, if you issue invoices with a computer billing program. The rule covers companies and self-employed autónomos alike. From the start date, your program must be compliant software that records every invoice in a way that cannot be changed afterwards.

Three groups are outside the system:

• Taxpayers who report their invoices to the AEAT through the SII. They already send invoice data to the tax agency.
• Taxpayers in the Basque Country and Navarra. Their own regional systems apply instead (TicketBAI in the Basque territories, the Navarra regional rules in Navarra).
• People who issue invoices fully by hand, with no computer system.

If you live in the Canary Islands, Ceuta or Melilla, the national rules apply to you.

When does it start?

The dates were postponed in December 2025 and could move again. The current dates are:

• 1 January 2027 if your business pays corporate tax (Impuesto sobre Sociedades).
• 1 July 2027 for everyone else, including autónomos who are individuals.

Software makers had to adapt earlier under the old schedule, so many programs are already updated. The timeline below shows the order of steps.

Can you keep using Word or Excel?

Not as your billing system once your start date passes. A template that only produces an invoice document does not create the records the rules require. The AEAT has also planned a free solution for small taxpayers. Ask the AEAT whether you qualify before you pay for software.

What compliant software does

Your program must keep a record for each invoice issued and for each cancellation. Each record is chained to the previous one with a code (a hash), so nothing can be altered unnoticed. Every invoice must show a QR code. Records must also stay complete, readable and traceable.

Choose a mode

Your software works in one of two modes. The decision below compares them.

• Verifactu mode: the program sends each record to the AEAT shortly after you issue the invoice. Invoices carry the QR code and the text "VERI*FACTU". You need no electronic signature or event log, and you get more legal certainty.
• Non-Verifactu mode: the program only stores records on your side. It must sign each record electronically, keep an event log (registro de eventos) and hand the records to the AEAT on request. The QR code is still printed.

What a mistake costs

Holding software that does not comply is fined €50,000 per tax year. Software makers face a fine of €150,000 per tax year for each type of non-compliant software they sell. Ask your supplier in writing whether the program complies and which modes it supports.

Choosing between options

Which mode should your invoicing software use: Verifactu or non-Verifactu?

• Verifactu mode: Choose it if you want the software to send each invoice record automatically to the AEAT, Spain's tax agency, shortly after issue.

• Non-Verifactu mode: Choose it if you prefer records to stay on your own system. The software must sign each record electronically, keep an event log and hand over the records when the AEAT asks. Invoices still show the QR code.

Pick Verifactu mode unless you need to keep records locally. Then use non-Verifactu mode only if your software signs every record and keeps the event log.

Timeline and deadlines

• Choose compliant software and your mode, and stop using Word or Excel templates as your billing system: before your start date below

• Companies that pay corporate tax (Impuesto sobre Sociedades) must issue invoices with compliant software: from 1 January 2027

• All other taxpayers, including self-employed autónomos, must issue invoices with compliant software: from 1 July 2027

Checklist

• Check whether you issue invoices with computer billing software rather than fully by hand.

• Check whether you report invoices through SII (the immediate VAT information supply) or are taxed under the Basque Country or Navarra foral systems, because then these rules do not apply to you.

• Write down your start date: 1 January 2027 if your business pays corporate tax, or 1 July 2027 for everyone else, including autónomos.

• Stop using Word, Excel or other templates as your billing system before your start date.

• Ask your software supplier whether the program complies with the rules and whether it works in Verifactu mode, non-Verifactu mode or both.

• Check that the invoices your software produces show a QR code, and the text 'VERI*FACTU' if you use Verifactu mode.

What to watch out for

• Fines for holding non-compliant software: If you use billing software that does not meet the requirements, you face a fine of 50,000 euros per tax year. Producers and sellers of non-compliant software face 150,000 euros per tax year for each type of software. Ask your supplier in writing whether the program complies before your start date, and change supplier if it does not.

• Missing records in non-Verifactu mode: In non-Verifactu mode nothing is sent automatically, so you carry the risk. Failing to keep signed records or the event log is penalised, and the records must be available to the AEAT on request. Check that your software signs every record and keeps the event log, or switch to Verifactu mode.

Frequently asked questions

Can I still use Word or Excel to issue invoices?

No, Word, Excel and similar templates cannot be your billing system once the obligation applies to you, because they only produce an invoice document and do not create the required records. The AEAT, Spain's tax agency, says tools that do not guarantee integrity, traceability and record generation cannot be used. Invoices written fully by hand, and the AEAT's free app planned for small taxpayers, are the exceptions.

Am I excluded if I report my invoices through SII or work in the Basque Country or Navarra?

Yes, you are outside this system if you send invoices to the AEAT through SII (the immediate VAT information supply), or if you are taxed under the Basque Country or Navarra foral systems. In the Basque territories TicketBAI applies instead, and Navarra has its own foral rules. Taxpayers in the Canary Islands, Ceuta and Melilla follow the national rules.

What does compliant software have to produce for each invoice?

Compliant software creates an invoicing record for every invoice issued and for every cancellation, and each record is chained to the previous one with a SHA-256 hash. Every invoice must show a QR code. In Verifactu mode it must also show the text 'VERI*FACTU'. The detailed formats are set by a technical order, so your software supplier handles them.