VeriFactu Compliance in Spain
What It Is, Who’s Affected, and How to Stay Compliant
The Spanish Tax Authority (AEAT) is introducing a new invoicing regulation called VeriFactu, aimed at increasing traceability and preventing tax fraud. Starting in 2026, all companies and freelancers operating in Spain will be required to issue their invoices through certified invoicing systems that meet strict traceability requirements.
What is VeriFactu?
- A QR code that links directly to the AEAT’s verification platform.
- A hash chain linking each invoice to the previous one, ensuring it cannot be altered or deleted.
- Real-time traceability of all invoice events (emission, cancellation, errors, etc.).
The regulation also requires that these systems generate an event log (Registro de Eventos) that cannot be manipulated or erased.
What is the starting date for official VeriFactu compliance?
- Starting January 1st 2026:
- Starting July 1st 2026:
All Spanish entities: Limited companies (SL), non-resident companies and subsidiary branches.
Freelancers / sole traders (autónomos):
Who needs to comply?
VeriFactu applies to:
- All resident companies and self-employed professionals/freelancers issuing invoices in Spain.
- Non-resident companies (Type “N” taxpayers) that issue invoices using their Spanish entity (NIF/VAT number).
- Any SL or branch company not covered by the SII (Immediate Supply of Information) regime — more than 6MM € in annual turnover.
If your company is registered with the AEAT and issues Spanish invoices but is not in the SII, you will be required to comply.
What happens if you don’t comply?
- Not presenting your invoices to the tax agnecy may be the reason for inspections will be requested during inspection by the AEAT, and .
- You may face serious fines of up to €50,000 for using software that does not meet the technical and security standards.
- Lack of traceability could create serious issues in the event of a tax audit.
How we’ve solved it — and how we can help
At Incwell, we’ve already developed a fully compliant invoicing system internally. Our platform, Tempo, generates invoices with:
- QR codes that link directly to the AEAT’s verification portal.
- Built-in hash chaining and real-time event logs.
- Fully automated compliance with Spanish VeriFactu requirements.
You can see a working example here:
Can I keep using my current invoicing platform?
Most international accounting platforms — including Xero and QuickBooks — do not plan on offering native compliance with the new VeriFactu requirements. To get in front of this issue, we have developed a fully integrated solution that bridges this gap. At Strong Law / Incwell, we are the only law firm in Spain that has implemented a VeriFactu-compliant invoicing system, and the only accounting provider that has successfully connected Xero and QuickBooks with Spain's new fiscal and invoicing obligations.
Through Tempo, our internal platform, we offer seamless data transformation that allows you to keep using your preferred cloud-based software without interruption. Our system automatically extracts your invoicing data from Xero or QuickBooks, generates the required QR codes, hash chains, and real-time traceability logs, and prepares it for submission to the AEAT as well as sending it back to your platform for QR-compliant invoices— all without needing to duplicate or re-enter your records.
This means you and your team can continue managing invoices and reports in the interface you already know, while we ensure everything running in the background is 100% aligned with Spanish law. There’s no need for clunky workarounds or additional software — we’ve already solved the hardest part.
We’ve gone one step further by aligning our legal, accounting, and technical expertise. Unlike software vendors or general compliance tools, we don’t just offer a partial workaround — we provide a fully compliant, legally backed infrastructure for issuing invoices in Spain that meets all the demands of the Real Decreto 1007/2023 - Verifactu Compliance.
Whether you’re a multinational with group-level reporting needs or a fast-growing business looking to scale in Spain, our integration with Xero and QuickBooks through Tempo ensures that compliance is automatic — and invisible. You work as you always have. We handle the rest.
Can Tempo also help with accounting and tax filing?
Yes. We have been managing accounting and tax filing for international freelancers and companies in Spain using Tempo for over a decade. Because we will already hold your invoicing data in our system, there is no duplication — invoices you create flow directly into bookkeeping and tax reporting. No more exporting invoices from your system and sending them to your accounting provider. This makes the process seamless and fully compliant.
To celebrate the start of VeriFactu and connection to new clients, we are currently offering:
6 months of VeriFactu invoicing FREE when you hire our Accounting & Tax Filing services
Is VeriFactu the same as e-invoicing in Spain?
Not exactly. VeriFactu is Spain’s new framework for certified invoicing software, mandatory from 2026. It focuses on integrity and traceability of invoices via QR codes, hash chaining, and real-time reporting to the Spanish Tax Agency (AEAT).
E-invoicing, by contrast, refers to the obligation for companies to send and receive invoices in a structured electronic format (not PDF) through an official platform. This B2B requirement is part of the “Crea y Crece” law and will apply to transactions between businesses once the technical details and rollout calendar are fully approved.
Bottom line: prioritize VeriFactu compliance now to meet the 2026 deadline; prepare for e-invoicing in Spain next as regulations will be finalized in coming years.
Do foreign companies need to comply with VeriFactu?
Yes, in many cases. Even if a foreign company is VAT-registered in Spain and doesn't have a permanent establishment, if they issue invoices, they must use a VeriFactu-compliant system. In other words, even without a local office or branch, any invoicing under a Spanish VAT registration falls under VeriFactu rules. If the foreign entity instead operates via a Spanish subsidiary (SL) or branch, compliance is mandatory as well.
How is VeriFactu different from SII (Immediate Supply of Information)?
SII (Suministro Inmediato de Información) is a VAT reporting system in Spain that applies to all companies with turnover above €6 million in the previous year. Other companies may also opt in voluntarily before reaching that threshold, mainly to benefit from earlier VAT recoveries.
With SII, invoices must be reported directly to the AEAT within 4 days of creation. The key advantage is the ability to recover VAT monthly instead of waiting until the end of the year to request it. By contrast, VeriFactu is a new invoicing requirement that will apply to all companies and freelancers in Spain starting in 2026.
Tempo can support your business under either regime — SII for large taxpayers or companies seeking faster VAT refunds, and VeriFactu for universal compliance from 2026.
What are the technical requirements for a VeriFactu invoicing system?
Whether you issue 1 invoice or 500, the invoicing system you use in Spain must meet strict requirements under Real Decreto 1007/2023. These include:
- Integrity: Invoices cannot be altered once issued. Any correction must be made through a new record (no overwriting).
- Traceability: Each invoice must be linked with a unique hash chain that verifies the sequence and prevents manipulation.
- Transparency: Every invoice must include a QR code so both clients and the Spanish Tax Agency (AEAT) can verify it.
- Real-time reporting (VeriFactu mode): Invoice data must be automatically transmitted to AEAT at the time of issuance.
- Certified software: The invoicing system must include a producer’s declaration of compliance confirming it meets AEAT standards.
With Tempo, all these requirements are already built into our platform, ensuring full VeriFactu compliance without additional workarounds.
Interested in using Tempo for VeriFactu compliance?
Let us know and we will give you a free assessment on how VeriFactu compliance will affect you — no commitment required.
In the free meeting, we will explain everything you need to do to stay compliant and show you how our system works either in Tempo or through Quickbooks/Xero.
We’re exploring more partnerships and use cases to help our clients stay compliant without disrupting their workflow, so let us know how we can help you and we will make sure to find a solution for your specific needs.