Spain Verifactu Mandatory from July 2026: What Businesses Must Do Now
Spain's Verifactu system — the new anti-fraud invoice verification system under the Crea y Crece law — becomes mandatory for most businesses on 1 July 2026. Here is what it requires and how it differs from a full e-invoicing mandate.
Spain is implementing Verifactu (Sistema de Verificación de Facturas) — a mandatory invoice verification system that is a precursor to the full B2B e-invoicing mandate under the Ley Crea y Crece (Law to Create and Grow).
What Is Verifactu?
Verifactu is not the same as Italy's SDI or Germany's XRechnung mandate. It is:
- A requirement for invoicing software to generate a QR code and hash chain on every invoice
- Each invoice must be electronically reported to the Agencia Tributaria (AEAT) in near-real-time
- The invoice itself can still be a PDF — but it must contain the Verifactu hash and QR code
- Designed primarily as a tax fraud prevention measure, not a full structured e-invoice mandate
Who Is Affected
From 1 July 2026:
- All Spanish businesses using certified invoicing software (VERI*FACTU certified ERP/accounting systems)
- Self-employed (autónomos) — from 1 January 2027
- Businesses using the simplified Régimen Especial have separate rules
What Your Software Must Support
Any invoicing software used after July 2026 must be certified as VERI*FACTU compliant. This means:
- Hash chaining: Each invoice generates a hash that incorporates the previous invoice's hash, creating a tamper-proof chain
- QR code generation: Each invoice contains a QR code linking to the AEAT Verifactu portal for verification
- Real-time submission: Invoice data sent to AEAT API within 60 minutes of issuance
- Immutability: Once an invoice is issued, it cannot be modified (only cancelled with a linked credit note)
This Is NOT the Full B2B E-Invoice Mandate
The full Facturae-based B2B e-invoicing mandate (under Crea y Crece Article 12) applies to:
- Businesses with revenue > €8 million: from approximately mid-2026 (date TBC by AEAT)
- All remaining businesses: 12 months after the above
Verifactu is a separate and earlier requirement. Both will eventually run concurrently.
Software That Is Already Certified
Major Spanish business software vendors have confirmed Verifactu certification:
- Sage 50 / Sage 200 (Spain) — certified Q1 2026
- A3 Software (Wolters Kluwer) — certified Q1 2026
- Holded — certified and deployed April 2026
- Contasimple — certified April 2026
- FacturaDirecta — certified May 2026
If you use accounting software not on the AEAT certified list, you must switch before July 2026.
Source
Agencia Tributaria Verifactu documentation: agenciatributaria.es
