Verifactu entry into force: Spain 2027 dates

Verifactu is the new rule from the Spanish Tax Agency that changes how invoices are created and stored.
From 2026, every invoice made with software must include a QR code and be saved in a way that cannot be secretly changed or deleted.

The goal is simple: make all invoices reliable and easy to verify.

When does Verifactu start?

• 1 January 2026 - for companies that pay Corporate Tax.
• 1 July 2026 - for freelancers and small businesses.

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Quick answers

What is Verifactu?
A new invoicing rule that ensures your invoices are real, traceable, and tamper-proof.

Who must follow it?
Anyone who uses billing software to issue invoices.

When does it start?
1 January 2026 for companies, 1 July 2026 for freelancers and small businesses.

Is the QR mandatory?
Yes. From your start date, every invoice created with software must include a QR code.

Do I have to send invoices to the Tax Agency in real time?
No. That part is optional. What’s required is adding the QR and keeping invoices securely.

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Verifactu entry into force: official dates

There are two start dates:

• 1 January 2026 - companies on Corporate Tax.
• 1 July 2026 - freelancers and small businesses.

Why two?
The Tax Agency gave smaller businesses more time to adapt after approving the new invoicing rules in 2024.

You can also start voluntarily in 2025 if you want to test your invoicing tool before it becomes mandatory.

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Who is affected

Verifactu applies to anyone who issues invoices in Spain using software - whether you’re self-employed, run a small company, or sell services as a freelancer.

Examples:

• A limited company (S.L.) → starts 1 Jan 2026.
• A freelancer using an invoicing app → starts 1 Jul 2026.

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What changes on your invoices

From your start date in 2026:

• Every invoice made with software must show a QR code that allows clients or the Tax Agency to verify it.
• The software must save the invoice securely so it can’t be modified or deleted later.

If you choose the optional real-time mode, your invoice will also show a short label saying it’s a “verifiable invoice,” and the QR will link directly to the verification page.
If you don’t use this mode, the QR still works - it simply stays managed by your software.

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The 2025-2026 timeline

• October 2024: the regulation officially started.
• 2025: optional year to test the system.
• 1 January 2026: companies must comply.
• 1 July 2026: freelancers and small businesses must comply.

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What if I issue very few invoices?

The Tax Agency will offer a simple online form for people who issue invoices only occasionally.
It’s useful for testing, but not ideal for daily use.
If you issue invoices regularly, it’s better to use invoicing software that already meets Verifactu rules.

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Verifactu vs. electronic invoicing between businesses

Verifactu is not the same as B2B electronic invoicing under the Crea y Crece law.

• Verifactu focuses on making your invoices secure and verifiable.
• B2B electronic invoicing focuses on how invoices are sent between companies.

Some businesses will need to follow both, but they are separate obligations.

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What you should do now

• Check your invoicing method. If you use any software or app to issue invoices, Verifactu applies to you.
• Choose Verifactu-ready software. For example, Renn already creates invoices with the official QR code and keeps secure records automatically, so you’ll be ready for 2026.
• Update your invoice template to include the QR.
• Decide whether you’ll start testing Verifactu in 2025 or wait until your 2026 start date.
• Learn how to download or export your invoice records in case the Tax Agency requests them.

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Bottom line

Verifactu becomes mandatory in 2026:

• 1 January 2026 for companies.
• 1 July 2026 for freelancers and small businesses.

Every invoice created with software must include a QR code and be stored securely.
The real-time sending option is voluntary.

Start preparing now with Verifactu-ready invoicing software so you’re ready when Verifactu enters into force.