Digital transformation and the fight against tax fraud have led the Tax Agency to develop more efficient systems for invoicing control. In this context, the popular Verifactu system was born. An initiative that revolutionizes the way Spanish companies manage their electronic invoices. Therefore, as we delve into 2025, Verifactu takes on an even more fundamental dimension, as it brings legal changes that will affect the operations of the entire business fabric.
What is Verifactu?
It’s not the first time we’ve talked about this system. In fact, this article with questions and answers about Verifactu explains its foundations in detail.
Likewise, it is a system promoted by the Tax Agency with the aim of combating tax fraud and digitizing invoicing processes. The Verifactu regulation establishes that companies must use software that generates a record of each invoice issued. Such a record guarantees three basic principles:
- Integrity
- Inalterability
- Traceability
But, above all, it allows for the electronic submission of these records to the Tax Agency. Thus, it provides comprehensive control of operations both for you and for the highest regulatory body at a fiscal level.
Verifactu Changes Coming into Force in 2025
However, in this article, we want to update its new features. And 2025 brings significant legal changes that will impact daily operations:
- Publication of Ministerial Order HAC/1177/2024. This order, published on October 28, 2024, and in force from the following day, includes the technical and functional aspects that invoicing computer systems must comply with. The point is that it is now that they will begin to be applied.
- Deadlines for System Adaptation. This is where Verifactu’s most important changes for 2025 appear:
- Software manufacturers. Companies that design invoicing software (such as easyap) have until July 29, 2025, to adapt and offer products compliant with regulations. That is, nine months from the entry into force of the ministerial order.
- Companies and self-employed individuals. Although July 1, 2025, was initially set as the mandatory date, a modification is anticipated to delay it, giving companies more time.
When will Verifactu be mandatory?
Specifically, for now only the obligation to design platforms compliant with legislation for companies that develop this software (July 2025) is firm. Or rather, the only mandatory requirement that will be official this year is for system designers.
Even so, everything indicates that, presumably due to a Royal Decree published in 2025, the obligation for the entire business fabric to adapt to Verifactu will be officially approved, with a specific date and aiming for 2026. However, distinguishing between companies and self-employed individuals (as is already done, for example, with the Crea y Crece Law). Likewise:
- Companies. The mandatory requirement is expected to come into effect on January 1, 2026.
- Self-employed individuals. The anticipated date for them is July 1, 2026.
Taking this timeline into account, there is room for companies and self-employed individuals to adapt their invoicing systems. In any case, we summarize what has been explained so far with this key dates table.
Which companies must use Verifactu?
What is global and common to any company is the mandatory use of Verifactu. Although it will not be effective in 2025, it will be later. Thus, every business will have to adapt to it in a staggered manner:
- Large companies: corporations with turnovers not exceeding 6 million (those that do exceed this threshold already comply with Verifactu in 2025).
- Small and medium-sized enterprises (SMEs): micro-enterprises and small and medium-sized businesses, presumably, will have to comply with the anti-fraud system in the summer of 2026.
- Self-employed individuals: independent professionals will also have to adapt to the system, although they are the business segment with the most leeway.
In summary, all taxpayers who issue invoices will be subject to this regulation.
How will Verifactu work?
On a technical level and as a measure to combat tax fraud, Verifactu sets requirements for invoicing systems:
- Generation of records. Each invoice issued must generate a new record simultaneously or immediately prior to its issuance.
- Integrity and traceability. Systems must guarantee the preservation, unalterability, and traceability of records. This ensures they cannot be manipulated.
- Electronic submission. Records must be able to be submitted electronically to the Tax Agency securely and in real-time.
- Digital certificate. To operate with Verifactu, software must have digital certificates that comply with the system’s standards. These solutions will be approved by the Tax Agency.
These requirements offer more transparency and control in business e-invoicing.
How to minimize the impact on your invoicing?
Although most of these changes are positive, to ensure the transition to Verifactu affects your daily operations as little as possible, consider the following:
- Software update. The priority for Verifactu this 2025 is to verify that your invoicing software provider is working on the necessary updates to comply.
- Staff training. If you are going to change billing software, train your team in the use of the new system and on the consequences of non-compliance with regulations.
- Review of internal processes. Adapt your billing procedures to align them with the new requirements.
- Specialized consulting. Consider the possibility of relying on external advice to ensure perfect implementation.
easyap’s role in helping you comply with Verifactu
At easyap we understand the importance of adapting to new regulations effectively and without daily interruptions. Our digital invoicing software complies with all Verifactu requirements. In other words, we offer you:
- Guaranteed compliance. Our solutions meet the latest technical and functional specifications of the Tax Agency. Each invoice generated is unalterable, traceable, and communicated electronically.
- Process automation. Create and send billing records automatically. This minimizes human errors and ensures smooth management, even with large volumes of transactions.
- Flexible integration, Our solution integrates easily with the ERP and most widely used accounting systems on the market. Therefore, the transition to a fully Verifactu-compatible environment is very simple.
- Visibility and control. With personalized dashboards and total invoice traceability, you will have complete control over your invoicing workflow. This means you can anticipate any changes or incidents.
- Expert support. Our team of specialists supports your company through every phase of the transition. From initial adaptation to continuous auditing for regulatory compliance.
- Cost and time savings. Digitizing and automating invoicing improves the overall efficiency of your finance department. Primarily, because it shortens management times and avoids associated penalties.
Conclusion: 2025, a key year to prepare for Verifactu
2025 is decisive for all companies and professionals issuing invoices in Spain. The implementation of Verifactu, aside from a legal obligation, represents an opportunity to modernize and digitize your invoicing.
Ignoring these obligations can lead to economic penalties, loss of market competitiveness, and highly undesirable operational risks. In contrast, anticipating and investing in solutions like easyap’s is a smart way to approach this new scenario.
At easyap, we help you comply with Verifactu in 2025 without complications. If you are a financial director or head of the administration department, it’s time to act. Contact us and digitize your invoicing with a future-ready solution.
