From January 1, 2026, a new invoicing system called VeriFactu will become mandatory in Spain, aimed at combating tax fraud and ensuring full digital transparency.
What is it?
VeriFactu is a program (or a module within a program) that:
Automatically sends every issued invoice directly to Hacienda (the tax authority);
Makes it impossible to delete or modify already created invoices;
Assigns each invoice a QR code that is readable by the tax system.
What will change for autónomos?
Invoices can no longer be edited — only corrected via a factura rectificativa (corrective document).
Certified software with constant internet connection is required.
All data is sent to the tax authority in real time.
Even receipts and simple tickets from shops, bars, hairdressers, etc., will now be monitored: a QR code is mandatory and data goes to Hacienda.
It will be impossible to “reassign” documents at the end of the quarter — everything is recorded instantly.
Two options for businesses:
VeriFactu Mode: automatic sending of all invoices to the tax authority.
No VeriFactu Mode: no automatic sending, but all data is stored in the system, and Hacienda can request access at any time.
🖥 Why will this cause difficulties?
Thousands of small businesses currently working manually or with outdated software will need to digitize.
Real-time response is required, with no room for error.
Made a mistake in the client’s name? — too late. Only possible through a separate corrective invoice.
Upgrading cash registers and software (especially for bars, shops, hairdressers, etc.) means additional expenses.
Who needs this?
The government claims that:
The system will eliminate “black” invoices and gray areas;
Make the market more transparent and reduce tax evasion;
Increase trust in the system.
But in reality:
Many autónomos don’t understand this is no longer a recommendation but a requirement;
They are not prepared technically or financially to implement VeriFactu;