What is VeriFactu and how to prepare

You might hear VeriFactu used to describe all of Spain's new invoicing-software rules. If you’re self-employed (autónomo) in Spain, trying to navigate VeriFactu for the first time can feel like an exam you haven’t studied for. Spain’s tax agency (AEAT) announced that by 2028 all businesses and autónomos need to be VeriFactu-ready.

Technically, VeriFactu is one of two ways compliant invoicing software can work. With VeriFactu, your invoice records are sent automatically to AEAT. With no VeriFactu, they stay within your invoicing system, which has to meet additional security and record-keeping requirements. Both options can comply with the law, although using no VeriFactu has higher audit risks and a more complex set up. For this reason, this guide is all about what Verifactu is and how to get started with it.

What is VeriFactu?

In short, VeriFactu is the Spanish Tax Agency's invoice verification system, designed to prevent tax fraud. It requires companies and self-employed individuals who use invoicing software to employ a system that complies with regulatory requirements. VeriFactu recognised software generates a tamper-proof record of every invoice issued and sends that record to the tax authorities (Hacienda) in real time.

Basically, every invoice gets an invisible digital "stamp" that proves it exists and can’t be altered. Additionally, the software provides a visible QR code on the invoice that anyone can scan to verify on the AEAT's electronic office.

Who does VeriFactu apply to?

VeriFactu applies to autónomos and businesses in Spain throughout 2028, except those in the Basque Country and Navarre regions, as well as taxpayers who are already subject to the Suministro Inmediato de Información (SII).

There is another exception. If you write all your invoices by hand, pen to paper, and do not use any type of digital tool (computer or other), VeriFactu may not apply to you. But if you use a computer, app or software for your invoices or bookkeeping, you have to comply.

For a full list of who this applies to, check out hacienda’s guide here.*

VeriFactu deadlines

The exact deadlines to comply are different for corporate tax payers and self-employed (IRPF) tax payers**:

During 2026/27, using VeriFactu is voluntary. If you already use invoicing software, it should be compliant as software developers had to adapt their software by 29 July 2025. Check your software for VeriFactu, and start using it now if you want. The earlier you start, the less pressure you'll feel when 2028 arrives.

What are the benefits of switching to VeriFactu early?

Aside from the sheer satisfaction of getting your ducks in a row well before the deadline, using VeriFactu-ready digital invoicing tool right can come with some other practical perks offered by individual providers. With Monzo Business you can:

• Remove repetitive tasks: Once the invoice is created, details flow directly to the AEAT, your accounting software and to your gestor. That means you can spend less time staring at spreadsheets and looking for last month’s documents in your WhatsApp.
  

• Reduce errors and rejected invoices: Built-in data checks catch missing fields or incorrect tax calculations before you send anything out.
  

• Speed up payment cycles: Invoices deliver instantly and process smoothly. If you’re using Monzo Business, invoices come with digital payment options like QR codes, Bizum or Apple Pay so your customers can even pay instantly.
  

• Lessen stress during tax quarters: Using compliant software can help you meet the new invoicing-system requirements and have a clear digital paper trail for your invoices. This makes tax time, audits and any future queries from the tax agency a bit less painful.

What changes on my invoice with VeriFactu?

1. Invoices will have a digital fingerprint (known as a hash) created by the software that is unique and inalterable.

2. You can’t delete an invoice. Once created, you can only correct them. If you make a mistake, you might have to issue a corrective invoice (factura rectificativa) and the original record always stays in the system.

3. The moment you issue an invoice, the record is sent in real time to AEAT.
   

The final format of your invoice doesn’t change. That means you can still send your client a PDF, and they don’t need to do anything differently. Most of the changes occur in the digital background, in how your software creates and saves each invoice.

VeriFactu vs electronic invoicing (factura electrónica): are they the same?

No. VeriFactu focuses on your software and the unalterable record it creates for each of your invoices. Mandatory B2B electronic invoicing, under the Ley Crea y Crece, regulates the file format of invoices issued between businesses. It will require sending invoices in a structured electronic format that systems can process, rather than standard PDFs. However, there are no confirmed dates for Mandatory B2B electronic invoicing. Once that order takes effect, businesses with annual turnover above €8 million will have 12 months to comply, and other businesses and professionals will have 24 months.

For a full comparison, see our guide: VeriFactu vs electronic invoicing, what's the difference?

What you can do now to prepare for VeriFactu

Check that your invoicing software is compliant: Already using software? Ask for their declaration of compliance: this is a document in which the provider declares that their software meets the requirements established by the regulations. This is an official document certifying that their program meets the legal requirements. If you’re already using your Monzo Business account to invoice, we built the tool with e-invoicing specialist Invopop. You can find their declaration of compliance in the Monzo app.

Look for invoicing software that complies with VeriFactu: If you haven’t been using software, or the one you use is not VeriFactu ready, there are many options available that meet the requirements. If you choose the invoicing tool built into Monzo Business, you can start right away once you open your free account. Find out more about getting ready for VeriFactu with Monzo.

Get your digital certificate if you don’t have one yet: You can get it from FNMT, you'll need this to communicate with AEAT system once you’re using VeriFactu.

Start sending invoices using your certified software before the deadline: Once the rules become mandatory for you, if you begin sending invoice records using VeriFactu, you generally need to stay in that mode until the end of that calendar year. Give yourself plenty of time to get comfortable with your new invoicing process.

What happens if you don't comply with VeriFactu?

Using invoicing software that doesn't meet VeriFactu's requirements can result in financial penalties. The rules on penalties can vary but it’s important to understand that the obligation is real, the deadlines are set, and the risk of non-compliance isn't worth taking. If you're unsure about your specific situation, speak to a tax adviser or gestor. If you haven’t been using software, or the one you use is not VeriFactu ready, there are many options available that meet the requirements. If you choose the invoicing tool built into Monzo Business, you can start right away once you open your free account. Find out more about getting ready for VeriFactu with Monzo.

Sources

*Spanish Tax Agency: General questions and scope: agenciatributaria.gob.es.

**Real Decreto 254/2025: VeriFactu deadlines for autónomos and companies: boe.e