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Significant Changes Ahead: Spain's VeriFactu Regulation Launching in January 2026

Starting in January 2026, Spain will implement the VeriFactu Regulation, bringing significant changes to how companies generate and manage invoices. Sommet Global has prepared a simple overview to help businesses understand the practical, day-to-day impact of this new system.


What Is VeriFactu?

VeriFactu is a certified invoicing framework designed to ensure that invoices created in Spain are:

  • Authentic

  • Traceable

  • Secure

  • Stored and transmitted without the possibility of manipulation


The regulation applies throughout Spain and mandates that invoicing software adhere to strict technical rules. The objective is to enhance transparency and align Spain with the EU’s VAT in the Digital Age (ViDA) initiative.


Who Must Start Using VeriFactu, and When?

From January 1, 2026, it will be mandatory for all legal entities subject to Corporate Income Tax (CIT) that are not in the Immediate Supply of Information (SII) regime.


Main Technical Obligations Under VeriFactu

Software used for issuing invoices in Spain must be capable of:

  • Sending invoice data automatically to the Spanish Tax Agency (AEAT) in real time

  • Adding a QR code to all invoices

  • Applying a digital signature

  • Ensuring complete traceability of every invoice

  • Storing data securely

  • Displaying the “VERI*FACTU” label on invoices


AEAT will also provide a free invoicing application for freelancers and small businesses that issue a low number of invoices.


How Does SII Fit into the Picture?

Companies covered by the Immediate Supply of Information (SII) regime, or those that voluntarily opt in, are not required to follow VeriFactu. SII is Spain’s existing real-time VAT reporting system, where invoice data must be sent to tax authorities within four calendar days.


What This Means for Companies

VeriFactu primarily impacts invoicing systems and software setups. While it does not directly change payroll, HR, or other administrative processes, companies should ensure that their invoicing tools are updated and compliant before the 2026 deadlines.


How Sommet Global Supports Your Transition

As a BPO provider, our role is to ensure that your administrative and accounting processes continue to run smoothly throughout this regulatory change. We support your teams by:

  • Coordinating with your invoicing software providers

  • Ensuring accounting records align with the new technical requirements

  • Adapting internal workflows as needed

  • Maintaining continuity and accuracy in your day-to-day financial operations

  • Helping to avoid administrative disruptions during the transition to VeriFactu


Next Steps

If your organization issues invoices in Spain, now is the ideal time to:

  • Confirm whether you fall under VeriFactu or SII

  • Check if your invoicing software is preparing for the new requirements

  • Ensure your administrative and accounting workflows can integrate these changes smoothly

Note for Clients: Your usual contacts will guide you through the practical steps.


Official References

The VERIFACTU system is based on:

  • Ley 18/2022, de 28 de septiembre (Article 29.2.j and 29.2.k)

  • Ley 58/2003, General Tributaria

  • Real Decreto 1007/2023, de 5 de diciembre

  • Orden HFP/1172/2024, de 17 de octubre



🌐 More Information

  • Official website (Agencia Tributaria): Agencia Tributaria

  • Direct link to VERIFACTU information page: VERIFACTU Information (If the link is not working, navigate via “Sede Electrónica” → “Sistema VERIFACTU”)

 
 
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