Verifactu Spain is a new requirement under the Spanish Ley Antifraude which has now been granted an extended deadline. Spain has decided to postpone the implementation to give companies more time to adapt their invoicing systems.

The Spanish Tax Agency (AEAT) has officially decided to extend the deadline for adaptation to Veri*factu, which is part of the Spanish Anti-Fraud Law (Ley Antifraude). The decision means that companies and the self-employed in Spain are given more time to adapt their invoicing systems to the new technical requirements.

The extension applies to all businesses using invoicing software in Spain, regardless of the industry.

What is Veri*factu?

Veri*factu is a regulatory framework that requires invoicing systems to:

• guarantee immutability and traceability
• prevent the manipulation of invoices
• meet technical requirements established by AEAT

The purpose is to combat tax fraud and increase transparency in corporate accounting.

New deadlines for Verifactu – this is what applies now

According to the latest update, the following deadlines apply:

• Companies paying Corporate Income Tax (Impuesto sobre Sociedades):
  must have adapted systems by January 1, 2027
• Other taxpayers (e.g., the self-employed, i.e., Autónomos):
  must have adapted systems by July 1, 2027

Before these dates, a voluntary testing period applies, during which companies can use the test mode in their systems.

For companies affected by Verifactu Spain, the change provides an opportunity to better plan the transition. The requirement applies to both small and medium-sized enterprises using digital invoicing systems in Spain.

Which companies are affected by Verifactu?

The requirement includes:

• Spanish companies
• Foreign companies with operations in Spain
• Self-employed individuals (autónomos)
• Companies with a permanent establishment in Spain
• Businesses that invoice via digital systems

It does not matter if the customers are in Spain or abroad – as long as the business is subject to Spanish taxation, the regulations apply.

What should companies do now regarding the new Verifactu law and Ley Antifraude?

The extension of the deadline does not mean that the Verifactu requirement is disappearing. Companies in Spain should already ensure that their invoicing systems meet the requirements of Ley Antifraude. This means the system must be able to generate immutable invoices, have traceability, and meet the requirements for reporting to the tax agency (AEAT).

Many companies choose to use the transition period to review their internal routines, contact their system provider, and seek help from tax and accounting advisors. Correct implementation reduces the risk of future sanctions and ensures that the business complies with Spanish legislation.

Despite the extended deadline, companies are recommended to already:

• review their existing invoicing system
• ensure that the provider can meet the Veri*factu requirements
• plan implementation well in advance
• avoid stress, costs, and risks close to the deadline

Waiting until the last minute can lead to operational problems and a lack of technical support.

Frequently asked questions about Verifactu in Spain

Many business owners have questions about how Verifactu Spain affects their operations and what applies during the transition period. Although the deadline has been extended, it is important not to wait until the last minute. Companies that review their invoicing routines now reduce the risk of future problems.

Verifactu Spain applies regardless of whether the company is small or large and includes both the self-employed and limited companies operating in Spain. The requirement is linked to Ley Antifraude and aims to increase transparency in invoicing and reduce tax fraud.

For companies with international ownership structures or foreign owners, adaptation may require extra planning. This applies particularly to companies in regions such as Costa del Sol and Marbella, where many companies are run by foreign entrepreneurs. Combining technical adaptation with correct tax advice is therefore crucial.

By preparing in good time, companies can ensure that their invoicing systems meet the requirements of Verifactu Spain while avoiding stress, extra costs, and potential sanctions later on.

How can Global Accounting help?

At Global Accounting, we help companies and the self-employed in Spain with:

• tax advice linked to Ley Antifraude
• analysis of invoicing systems
• coordination with accounting and bookkeeping
• practical guidance regarding Veri*factu requirements

We work daily with international clients in Marbella, Costa del Sol, and the rest of Spain.

Contact us for advice on Veri*factu and Spanish regulatory compliance.

Read more on the AEAT official page.