The countdown to Verifactu’s mandatory implementation has begun. Starting January 1, 2026, all Spanish companies will have to adapt their invoicing systems to the new regulation from the Tax Agency.For self-employed individuals, the deadline extends until July 1, 2026. This transition aims to combat tax fraud and improve administrative efficiency. In these lines, we break down what the implementation of Verifactu entails and how to comply by relying on an e-invoicing solution.
What is Verifactu and why is it essential for your company?
Verifactu is a system promoted by the Tax Agency for companies to report their accounting records. Its objective is for organizations to comply with the Anti-Fraud Law, either through this administrative system or with their own system that meets the legal requirements of the regulation.
At easyap, we have already explained what Verifactu is, along with its updates and changes during 2025. However, here we will focus on its entry into force, which is fast approaching.
As we mentioned, the Anti-Fraud Law and Verifactu will soon be mandatory in Spain. Through Royal Decree 1007/2023. Its mission is to ensure the traceability, integrity, and accessibility of invoices issued by companies and self-employed individuals. To achieve this, it promotes and requires the following:
- Automatic and real-time submission to the AEAT of each invoice issued.
- Standardized format to facilitate document processing.
- Security elements such as QR codes, electronic signatures, and digital fingerprints to prevent tampering.
- Unique record for each invoice to ensure its authenticity.
- Rectifying invoices. With Verifactu, invoices already issued cannot be modified. Rectifying invoices will need to be generated with the corrections.
Verifactu implementation schedule
However, our focus here is on Verifactu’s entry into force, which does not affect everyone equally. Its rollout is gradual and companies, depending on their legal nature and business, will have different deadlines to adapt.
Specifically, there are three phases or dates; one for software developers, (for whom it is already in effect); another for companies; and another for self-employed individuals. Let’s see:
Steps to adapt to the Anti-Fraud Law and its implementation
As you can see, the Anti-Fraud Law is underway, so time is pressing. In fact, companies and businesses in any sector have three months to adapt. If you haven’t done so yet, follow these steps and comply with Verifactu.
- Evaluate your software. Verify if your current invoicing system complies with Verifactu requirements.
- Select a compatible solution. You can implement one approved by the AEAT or use Verifactu, which is the official application offered by the Tax Agency.
- Plan the migration to the new software. Define dates, responsibilities, and invoice issuance tests to avoid losing information or data.
- Train your team. Training employees in the use of the new system will make the transition smooth. Especially for the accounting and administration areas.
- Conduct tests. Before it becomes mandatory, perform tests to ensure the system functions correctly.
- Stay informed. The regulations may introduce changes in the coming months. Therefore, be attentive to any updates or legal modifications.
Examples of how Verifactu’s enforcement will impact
To better understand the impact of Verifactu’s implementation and the Anti-fraud Law, let’s look at several practical examples:
- Retail company with multiple stores.
- Before: each store sent its invoices monthly to accounting.
- With Verifactu: all invoices are sent in real-time to the AEAT, with a standardized format and security codes.
- Benefit: fewer accounting errors and immediate reconciliation.
- Self-employed service professional
- Before: issued invoices in PDF and via email.
- With Verifactu: generates digital invoices in a compatible format and sends them to the AEAT before delivering them to the client.
- Benefit: legal compliance and access to tax deductions without complications.
- Technology consultancy
- Before: used a local ERP without tax integration.
- With Verifactu: integrates a billing module compatible with that ERP or uses software that automates sending and control.
- Benefit: time savings and reduced risk of penalties.
Verifactu and TicketBAI: deadlines, context, and differences
Furthermore, Verifactu does not emerge in isolation: it is part of a global strategy to combat tax fraud and digitize tax administration. In Spain, in recent years, similar initiatives have been developed in certain regions.
An example is TicketBAI, a pioneer in immediate invoice reporting to the Tax Authority. This has helped detect tax irregularities more quickly. Therefore, it is useful as a reference to anticipate the entry into force of Verifactu. In this table, we see which phase each regulation is in.
The 10 advantages of implementing easyap for Verifactu
At this point, easyap emerges as a great ally. It is a digital invoicing solution that facilitates your adaptation to the entry into force of Verifactu. Its main advantages are:
- Automatic compliance with the AEAT.Your invoices comply with the Verifactu format (format, mandatory fields, security elements…).
- Real-time generation and sending.Invoices are automatically sent to the AEAT as soon as they are issued, fulfilling the immediate traceability requirement.
- Centralized control and auditing.All invoicing records are stored securely and accessibly. This facilitates internal and external audits without manually collecting documentation.
- Integration with ERP and accounting.Easyap’s software connects with your accounting systems. This way, you avoid duplicating work and ensure that tax data is always synchronized.
- Smart alerts and notifications.The system detects errors before sending invoices to the AEAT, such as incomplete data or inconsistencies.
- Customized financial reports.It generates reports tailored to what your company needs, regardless of the sector, and to the requirements of the AEAT.
- Scalability and flexibility.Easyap’s solution is ideal for expanding medium-sized companies as well as large organizations with multiple offices and subsidiaries.
- Cloud security and backup.All invoices and tax documents are protected with advanced encryption.
- Automatic updates for legal changes.Our software stays updated with regulatory modifications that occur before and after Verifactu comes into effect.
- Ease of adoption for non-technical teams.The interface is very intuitive so that employees without advanced accounting training can easily issue invoices.
In conclusion, the entry into force of Verifactu represents a significant change in invoicing for any company and business. Moreover, the time to adapt has arrived, as only three months remain before sanctions begin.
Solutions like easyap offer you an easy and legal transition. The best time to comply was yesterday, but the second best is today. Be proactive, contact us today and start preparing your company for the future of electronic invoicing.
