Verifactu: what Spanish companies must change before January 2027

From 1 January 2027, companies that pay Spanish corporate tax must issue every invoice from software that meets the new rules on invoicing systems. Freelancers follow six months later, on 1 July 2027. If you invoice from a spreadsheet or an old desktop programme, this is the year to change.

What the rule asks for

Each invoice has to be recorded at the moment it is issued, chained to the previous one and protected against later changes. The invoice carries a QR code that lets your customer check it with the tax office. Systems that send each record to the tax office as it happens are known as Verifactu; the others must keep the same records and hand them over when asked.

Who is affected

Almost every company and freelancer that invoices in Spain. The main exceptions are businesses already on the Immediate Supply of Information system (SII), which covers larger companies and those that chose to join it.

What to do this quarter

Check whether your current software has a compliant update and when it will be available. If it does not, choose a replacement now and run both in parallel for a month before the deadline. Keep your invoice numbering continuous across the change.

We review the invoicing set-up of every client before the end of 2026. If you are not sure where you stand, ask your adviser for a fifteen-minute check.