Guides
What is Verifactu and does it affect me as a freelancer in Spain?
Verifactu is the obligation in Spain to invoice with software that records each invoice as it is issued and does not let you delete it. It affects almost every freelancer (autónomo) and company that makes invoices with software. The legal date is 1 July 2027 for freelancers and 1 January 2027 for companies, although the Spanish tax agency has announced it wants to postpone it to October 2028.
Who it affects
- Freelancers and professionals who make their invoices with software, an app or from their online shop.
- Companies (SL, SA), on the same terms.
- Whether your services carry VAT or not makes no difference: a psychologist who invoices VAT-exempt still issues invoices.
Who it does not
- Those who already send their invoices to the tax agency through the SII (Immediate Supply of Information), mostly large companies.
- Those taxed in the Basque Country or Navarre, which have their own rules.
The dates
The ones in force, under Royal Decree-law 15/2025: 1 January 2027 for those paying Corporation Tax and 1 July 2027 for everyone else, freelancers included. On 5 October 2026 the tax agency announced it wants to move it to October 2028, together with mandatory e-invoicing. Until that is published in the BOE (the official gazette), the 2027 dates are the ones that count.
What changes
- Every invoice comes from software that records it as it is issued and does not let you delete it afterwards.
- The invoice carries a tax QR code and, if the software sends the records to the tax agency, the phrase "Factura verificable en la sede electrónica de la AEAT" (invoice verifiable on the tax agency's website).
- The records are chained to each other, so a missing one shows.
- Optionally, the software sends each record to the tax agency at once. That is what is called "Veri*factu".
What you have to do
- If you invoice with software or an app: ask whether it already complies. Whoever sells it has to give you a written statement of compliance (declaración responsable).
- If your accountant makes your invoices: you probably need to do nothing, but check.
- If your online shop issues invoices on its own: that is the part that does not fix itself. The shop has to be connected to compliant software.
What I do
I connect online shops (WooCommerce, PrestaShop, Shopify or custom-built) to a compliant invoicing system, from €370 + VAT. First I look at how you invoice now, and if it does not affect you, I tell you so and that is it.
This is a practical explanation, not tax advice. What you have to declare is your accountant's job.
Official sources
Related guides
Shall we talk about yours?
The review of your current site is free. Write to me and I will tell you what I would do.
Write to me →Contact
Tell me about your case.
Write a couple of lines about your practice or business and what you need. I answer within one working day.