here.<\/a><\/p>\n\n\n\nWhat is Verifactu and how does it work?<\/h2>\n\n\n\n Verifact<\/strong> is an invoice verification system created to provide greater transparency, traceability and real-time control for the Tax Agency (AEAT). Its main objective is to digitize and control the invoicing process<\/strong> in real time, preventing the issuance of false or duplicate invoices, and thus reducing tax fraud.<\/p>\n\n\n\nBasic functional requirements for the system<\/h3>\n\n\n\n According to this regulation, billing systems (SIF) are required to:<\/p>\n\n\n\n
\nGenerate and save or send<\/strong> to the AEAT the account summary, which is called registration record<\/strong> (billing register<\/em>), at the time of its issuance.<\/li>\n\n\n\nThis registration record should include a number security and control measures<\/strong>, such as a digital fingerprint (fingerprint<\/em>).<\/li>\n\n\n\nThe record must also contain information about previously generated record<\/strong>, which allows you to check for any omissions or omissions.<\/li>\n\n\n\nComprise QR code<\/strong> on the issued invoice. Reading this code (for example, with a mobile phone camera) allows the person who received the invoice to easily send certain data to the AEAT for possible reconciliation.<\/li>\n\n\n\nPrograms should guarantee integrity, traceability, preservation and availability<\/strong> records.<\/li>\n<\/ul>\n\n\n\nIn practice, this means that the billing program autonomous<\/em> must be connected to the Verifactu platform and automatically<\/strong> send invoice data to AEAT at the time of issue. Each invoice will receive unique code<\/strong>, which guarantees its identification and control by the Tax Agency.<\/p>\n\n\n\nHow does Verifactu affect Autonomous (Aut\u00f3nomos)?<\/h2>\n\n\n\n Using the Verifactu system will be mandatory<\/strong> for all taxpayers who issue invoices, including aut\u00f3nomos (self-employed individuals), small (pymes) and large enterprises<\/strong>.<\/p>\n\n\n\nImplementation timeline<\/h3>\n\n\n\n The system is being implemented gradually:<\/p>\n\n\n\nSubject<\/th> Deadline (Key Date)<\/th> Notes<\/th><\/tr> Software manufacturers and distributors<\/strong><\/td>July 2025 (or nine months from the date of entry into force of the Order)<\/td> From this date, they can only sell homologated (approved) software.<\/td><\/tr> Companies subject to corporate tax (Sociedades)<\/strong><\/td>January 1, 2026<\/td> The first direct mandatory date for taxpayers.<\/td><\/tr> Aut\u00f3nomos and small businesses (Pymes)<\/strong><\/td>July 1, 2026<\/strong><\/td>Deadline for acceptance of homologated software.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\nMandatory use of the system<\/h3>\n\n\n\n Although there is a colloquial term Verifactu, the Regulation provides for two modalities for compliance:<\/p>\n\n\n\n
\nVerifactu system:<\/strong> Provides for the immediate automatic sending of generated records to the AEAT electronic headquarters.<\/li>\n\n\n\nRecord retention modality<\/strong> (No Verifact<\/em>): Records are stored in the billing system, but the software must still meet all security requirements and be ready to transfer data upon request to Hacienda.<\/li>\n<\/ol>\n\n\n\nFor autonomous<\/em> The Verifactu system is optional<\/strong> in the sense that they can choose the \u201cNo Verifactu\u201d modality. However, regardless of the modality chosen, the software used must be homologated<\/strong> (approved) and be able to generate and store records in accordance with the Regulations.<\/p>\n\n\n\nThe exception is autonomous<\/em>, which are already in special regimes, such as SII (Suministro Inmediato de Informaci\u00f3n)<\/strong> or module modes (modules<\/em>) or equivalent accrual (equivalence surcharge<\/em>), as they already transmit data to the AEAT in real time.<\/p>\n\n\n\nHow does Aut\u00f3nomo implement Verifactu?<\/h2>\n\n\n\n To implement the Verifactu system autonomous<\/em> you need to perform the following steps:<\/p>\n\n\n\n\nPurchase compatible software:<\/strong> An invoicing program that meets the requirements established by the AEAT is required. Many platforms are already adapting their systems.<\/li>\n\n\n\nTraining and internal adaptation:<\/strong> You need to learn how to use the new system correctly to ensure the correctness of all processes.<\/li>\n\n\n\nConnection to AEAT:<\/strong> The software must be connected to the Verifactu platform for automatic and secure invoice sending.<\/li>\n<\/ol>\n\n\n\nFor issuing verified invoices autonomous<\/em> has two options: use the special application that the AEAT will provide to users, or use any commercial software that includes this capability.<\/p>\n\n\n\nBenefits and Consequences of Non-Compliance<\/h2>\n\n\n\nBenefits of using Verifactu<\/h3>\n\n\n\n Although adaptation may seem like an administrative burden, the system offers the following benefits:<\/p>\n\n\n\n
\nFraud Reduction:<\/strong> Sending invoices in real time significantly reduces the possibility of fraud.<\/li>\n\n\n\nMore control:<\/strong> Companies and Hacienda gain more control over the billing process.<\/li>\n\n\n\nSaving time and simplifying declarations:<\/strong> Since AEAT receives data automatically, this may lead to automatic pre-filling (pre-rellenados)<\/strong> tax returns and accounting books.<\/li>\n\n\n\nAvoiding fines:<\/strong> Quickly identify and correct errors in invoices, preventing sanctions.<\/li>\n\n\n\nTransparency:<\/strong> The presence of the "VERI*FACTU" mark (Factura verificada por la Agencia Tributaria) on the invoice improves the image of transparency and trust in front of customers and the administration.<\/li>\n\n\n\nReducing inspections:<\/strong> Automatic data submission increases Hacienda's credibility and can reduce the likelihood of tax inspections.<\/li>\n\n\n\nReducing requirements:<\/strong> The AEAT may require less additional data as it has full access to all accounts.<\/li>\n<\/ul>\n\n\n\nSanctions for non-compliance<\/h3>\n\n\n\n If autonomous<\/em> or the company does not comply with Verifactu requirements (for example, uses software that does not comply with the law), significant fines may be applied:<\/p>\n\n\n\n\nPenalties for using inappropriate software:<\/strong> To 50,000 euros for each fiscal year<\/strong> (for each year during which software was used that does not guarantee the integrity and traceability of records).<\/li>\n\n\n\nSanctions for software developers:<\/strong> Developers who create or distribute programs that allow for falsification of records may be fined up to up to 150,000 euros per type of software and per year<\/strong>.<\/li>\n\n\n\nPenalties for incorrect billing:<\/strong> If the invoice does not contain all the required data, there may be additional sanctions, which in some cases reach 10,000 euros<\/strong>.<\/li>\n<\/ul>\n\n\n\nFailure to meet deadlines may also result in loss of tax deductions and administrative blocking.<\/p>\n\n\n\n
Free program for VERI*FACTU from the Spanish Tax Authority<\/h2>\n\n\n\n The Spanish Tax Agency (Agencia Tributaria) has already introduced its own free invoicing software, compatible with the new VERI*FACTU system. This official solution allows autonomous and small companies to create electronic invoices and send them directly to the Agencia Tributaria, complying with the requirements of Royal Decree 1007\/2023 of December 5.<\/p>\n\n\n\n
The tax program has a simple interface, does not require additional subscriptions or licenses, and fully complies with the standards of the future mandatory electronic accounting, which will come into effect in January 2025.<\/p>\n\n\n\n
You can test the system now on the official website:<\/p>\n\n\n\n