The Tax Agency has approved the Regulation of Requirements for Invoicing Information Systems (RRSIF), which introduces a new model for issuing and recording invoices known as the VERIFACTU system.

This change will affect all companies and professionals who issue invoices to other entrepreneurs or self-employed individuals, and will represent another step towards the total digitization of invoicing in Spain.

Key aspects of the VERIFACTU system

When does it come into effect?

The implementation schedule will be progressive:

  • Companies subject to Corporate Tax: until January 1, 2026.
  • Self-employed and other taxpayers: until July 1, 2026.

What does the VERIFACTU system imply?

From its entry into force, all invoicing systems must:

  • Generate electronic invoicing records in standardized format.
  • Include a QR code on invoices and receipts.
  • Allow sending records to the Tax Agency upon request.

In addition, PDF or Word invoices will no longer be valid: it will be mandatory to issue them in approved electronic format.

Who does it affect?

It affects all companies and self-employed individuals with tax domicile in common territory who issue invoices to other entrepreneurs or professionals.

Those who already use the SII system, those covered by the modules regime, and those who only invoice to final consumers are excluded.

Two adaptation modalities

  1. VERIFACTU (AEAT): free system developed by the Tax Agency, ideal for self-employed and small companies.
  2. Non-VERIFACTU: private invoicing programs, which must also comply with the technical requirements of the regulation.

Recommendation

It is essential to start adapting to this new system as soon as possible to avoid penalties and ensure regulatory compliance.

From J.F. Legal Consulting we help you analyze your case, evaluate the best option and prepare the transition to VERIFACTU with total legal security.