VeriFactu affects most self-employed people and businesses that use invoicing software in Spain. There are important exceptions: the SII, the regional territories and manual invoicing. Here's the full answer, with deadlines and legal basis.
Direct answer
Yes, it's mandatory for most
VeriFactu is mandatory for most business owners and professionals who use invoicing software. There are three main exceptions: the SII, the regional territories and exclusively manual invoicing.
The deadline depends on how you're taxed. These are the two big groups of obligated parties — and the clock is ticking for both.
Limited companies, SAs and other corporate taxpayers issuing invoices with software.
deadline to comply
Business owners and professionals under IRPF, communities of property and civil partnerships that use software.
deadline to comply
"If you issue invoices with any software, the deadline affects you. The question isn't if, but when."
the year VeriFactu becomes mandatory for nearly everyone who invoices with software.
Who's obligated, who's exempt and with what deadline. If you use software to invoice and don't fall under any exception, it applies to you.
| Type of taxpayer | Obligated? | Deadline |
|---|---|---|
| Limited company / SA (corporate tax) using software | Yes | 1 January 2027 |
| Self-employed (IRPF) using invoicing software | Yes | 1 July 2027 |
| Community of property, CB or civil partnership using software | Yes (IRPF) | 1 July 2027 |
| Large company under the SII | No (SII-exempt) | — |
| Company under REDEME or a VAT group | No (SII-exempt) | — |
| Company in the Basque Country (Araba, Bizkaia, Gipuzkoa) | Not VeriFactu (TicketBAI applies) | See TicketBAI |
| Company in Navarre | Not VeriFactu (regional system) | Navarre system |
| Anyone invoicing exclusively by hand (no software) | Not VeriFactu | — |
Note: "invoicing software" includes any computerized system, even spreadsheets configured to issue invoices. If in doubt, check with your tax advisor.
You're only outside VeriFactu if you fall under one of these three situations. All other companies and self-employed with software are obligated.
The SII is the AEAT's real-time electronic VAT reporting system, mandatory for companies with turnover above 6 million euros and VAT groups, and voluntary for others. Companies under the SII are expressly excluded from VeriFactu because they already provide the AEAT with their invoicing data in real time through another channel.
If you're a regular small business, you're almost certainly not under the SII — and VeriFactu does apply to you.
The Basque Country (Araba, Bizkaia, Gipuzkoa) and Navarre have fiscal autonomy recognized by the Spanish Constitution. Each has developed its own verifiable invoicing system. In the Basque Country it's TicketBAI, in force since 2021-2022 depending on the territory. Navarre has an equivalent system. VeriFactu applies in common territory (managed by the national AEAT), not in the regional territories.
If you're in the Basque Country, check our page on TicketBAI instead of this one.
The obligation under art. 29.2.j LGT falls on those who use computerized invoicing systems. If you issue all your invoices completely by hand (on paper, with no software at all), VeriFactu doesn't apply. In practice, very few businesses invoice without software in 2026. This also doesn't exempt you from the rest of the invoicing obligations (Invoicing Regulation, RD 1619/2012).
Important: using Word, Excel or Google Docs to create invoices can be considered a "computerized invoicing system." If in doubt, check with your accountant.
VeriFactu isn't a recommendation: it's a legal obligation built on four linked pieces of legislation. It originates in the Anti-Fraud Law, is spelled out in a regulation and a technical order, and its deadlines were set in 2025.
deadline for self-employed and professionals under IRPF who use invoicing software
deadline for corporate income taxpayers
software manufacturers and vendors must already offer compliant products
The most common doubts about who VeriFactu obligates and who's exempt.
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