Verifactu in Spain: Key Compliance Guide for New Certified Billing Obligation by 2026

Spain introduced a certified billing obligation called Verifactu
Resident taxpayers not using SII must comply by January or July 2026
Verifactu sets requirements for electronic invoicing systems
Legal entities must comply by January 2026, sole traders by July 2026
Spanish Tax Authorities published examples of responsible declarations for compliant billing systems
First Verifactu services available from April 23, 2025, ahead of schedule
Services include web submission of billing records and invoice verification via QR code
Early release allows businesses to test and adapt to new requirements
Implementation deadline postponed to January 2026 for corporate taxpayers, July 2026 for others
Billing system requirements do not apply to taxpayers reporting in SII and doing self-billing or billing on behalf of a third party when mandated by law
Taxpayers subject to SII and issuing invoices on behalf of third parties must comply with new requirements
Technical specifications for Verifactu released on October 28, 2024, with a 9-month adaptation period for developers