Spain Verifactu Goes Live 1 July: Final Two-Week Checklist for Spanish Businesses
Spain's Verifactu invoice verification system becomes mandatory on 1 July 2026 for businesses using certified invoicing software. With two weeks to go, here is a practical checklist — and what happens if your software is not yet certified.
Spain's Verifactu (Sistema de Verificación de Facturas) becomes mandatory on 1 July 2026 for all Spanish businesses using certified accounting or invoicing software. With less than two weeks remaining, here is the practical final-sprint checklist.
What Verifactu Actually Requires (Quick Recap)
Verifactu is not a full e-invoice mandate — it is an anti-fraud invoice verification layer. From 1 July 2026, every invoice your software generates must:
- Contain a QR code linking to the Agencia Tributaria (AEAT) verification portal
- Carry a hash derived from the invoice data and the previous invoice's hash (creating a tamper-evident chain)
- Be submitted to AEAT in near-real-time (within 60 minutes of issuance in most cases)
- Be immutable — once issued, changes require a linked credit note (factura rectificativa)
The invoice itself can still be a PDF. Verifactu does not mandate a specific XML format for the invoice document — only for the AEAT submission.
Two-Week Checklist
✅ Check 1: Is Your Software Certified?
AEAT publishes a registry of VERI*FACTU certified software at sede.agenciatributaria.gob.es. If your software is not on this list, you have two options:
- Switch to certified software before July 1: Holded, Sage 50/200 (Spain), A3 Software, Contasimple, and FacturaDirecta are all certified as of June 2026
- Use the AEAT's own free portal for the transition period — a basic Verifactu-compliant tool is available for free at the AEAT portal, suitable for very low volumes
✅ Check 2: Test the QR Code and Hash Chain
Your software vendor should have a test mode that generates sample Verifactu invoices. Run at least 5–10 test invoices and verify:
- The QR code resolves correctly to the AEAT portal when scanned
- The AEAT API accepts the submission (check your software's submission log)
- Invoice 2 carries a hash that references Invoice 1 (chain integrity)
✅ Check 3: Understand the Correction Procedure
Under Verifactu, you cannot edit an issued invoice. Instead: 1. Issue a factura rectificativa (credit note) referencing the incorrect invoice's hash and AEAT number 2. Issue a new corrected invoice 3. Both documents are submitted to AEAT
Make sure your team understands this process — it is different from the previous PDF-edit-and-reissue practice.
✅ Check 4: Autónomos — Different Deadline
If you are self-employed (autónomo), your Verifactu deadline is 1 January 2027 — not 1 July 2026. However, starting now is recommended: switching to certified software mid-year avoids a rushed year-end transition.
What Is NOT Changing on 1 July
- The B2B full structured e-invoice mandate (under Crea y Crece Article 12) is separate and has its own later deadline
- Invoices to Spanish consumers (B2C) are also subject to Verifactu but via a slightly different flow
- Cross-border invoices (to non-Spanish customers) are not subject to Verifactu
Source
Agencia Tributaria Verifactu guidance: agenciatributaria.es
