Digital transformation and the fight against tax fraud have led the Tax Agency to develop more efficient systems for controlling invoicing. It is in this context that the popular Verifactu system was born. An initiative that is revolutionizing the way Spanish companies manage their electronic invoices. Therefore, as we move into 2025, Verifactu is taking on an even more fundamental role, as it brings legal changes that will affect the operations of the entire business community.
What is Verifactu?
This is not the first time we have discussed this system. In fact, this article with questions and answers about Verifactu explains its basics in detail.
Likewise, it is a system promoted by the Tax Agency with the aim of combating tax fraud and digitizing invoicing processes. The Verifactu regulation establishes that companies must use programs that generate a record of each invoice issued. This record guarantees three basic principles:
- Integrity
- Immutability
- Traceability
But above all, it allows you to submit these records electronically to the Tax Agency. This gives both you and the highest tax regulatory body comprehensive control over operations.
Verifactu updates coming into effect in 2025
However, in this article we want to bring you up to date with the latest developments. The fact is that 2025 will bring significant legal changes that will have an impact on day-to-day operations:
- Publication of Ministerial Order HAC/1177/2024. This order, published on October 28, 2024, and effective as of the following day, sets out the technical and functional requirements that computerized invoicing systems must meet. The point is that it is now that they will begin to be applied.
- Deadlines for adapting systemsThis is where the most significant changes to Verifactu for 2025 appear:
- Software manufacturers. Companies that design billing software (such as easyap) have until July 29, 2025, to adapt and offer products that comply with the regulations. That is, nine months from the entry into force of the ministerial order.
- Companies and self-employed workers. Although July 1, 2025 was initially set as the mandatory date, a change is expected that will delay it to give companies more time.
When will Verifactu become mandatory?
Precisely, at the moment the only firm obligation is for companies that manufacture this software to design platforms in accordance with the legislation (July 2025). Or rather, the only obligation that will be official this year is for system designers.
Even so, everything points to the fact that, presumably due to a Royal Decree published in 2025, the obligation to adapt to Verifactu for the entire business sector will be officially approved, with a specific date and with a view to 2026. However, a distinction will be made between companies and self-employed workers (as is already the case, for example, with the Create and Grow Law). Likewise:
- Companies. The requirement is expected to come into effect on January 1, 2026.
- Self-employed. The planned date for them is July 1, 2026.
Given this schedule, there is time for companies and freelancers to adapt their billing systems. In any case, we summarize what has been explained so far in this table of key dates.
| Event | Date |
| Publication of Order HAC/1177/2024 | October 28, 2024 |
| Entry into force of the Ministerial Order | October 29, 2024 |
| Limit for manufacturer adaptation | July 29, 2025 |
| Obligation for companies | January 1, 2026 (planned) |
| Obligation for self-employed workers | July 1, 2026 (planned) |
Which companies should use Verifactu?
What is universal and common to any company is the mandatory use of Verifactu. Although it will not be effective in 2025, it will be later on. So every business will have to adapt to it in stages:
- Large companies: corporations with revenues not exceeding 6 million (those that do exceed this threshold already comply with Verifactu in 2025).
- Small and medium-sized enterprises (SMEs): micro-enterprises and small and medium-sized businesses will presumably have to comply with the anti-fraud system in the summer of 2026.
- Self-employed: Independent professionals will also have to adapt to the system, although they are the business segment with the most leeway.
In summary, all taxpayers who issue invoices will be subject to this regulation.
How will Verifactu work?
At a technical level and as a measure to combat tax fraud, Verifactu sets requirements for invoicing systems:
- Record generation. Each invoice issued must generate a registration record simultaneously or immediately prior to its issuance.
- Integrity and traceability. Systems must guarantee the preservation, inalterability, and traceability of records. This ensures that they cannot be manipulated.
- Electronic submission. Records must be able to be submitted electronically to the Tax Agency securely and in real time.
- Digital certificate. To operate with Verifactu, software must have digital certificates that comply with system standards. These solutions will be approved by the Tax Agency.
These requirements offer greater transparency and control in business electronic invoicing.
How can you minimize the impact on your billing?
Although most of these changes are positive, to ensure that the transition to Verifactu has as little impact as possible on your daily operations, consider the following:
- Software update. The priority for Verifactu in 2025 is to check that your invoicing software provider is working on the necessary updates to comply.
- Staff training. If you are changing your billing software, train your team on how to use the new system and on the consequences of non-compliance with regulations.
- Review internal processes. Adapt your billing procedures to align them with the new requirements.
- Specialized consulting. Consider seeking external advice to ensure that implementation is seamless.
The role of easyap in helping you comply with Verifactu
In easyap , we understand the importance of adapting to new regulations effectively and without disrupting day-to-day operations. Our digital invoicing software complies with all Verifactu requirements. In other words, we offer you:
- Guaranteed compliance. Our solutions comply with the latest technical and functional specifications of the Tax Agency. Each invoice generated is unalterable, traceable, and communicated electronically.
- Process automation. Create and send billing records automatically. This minimizes human error and ensures smooth management, even if you have large volumes of transactions.
- Flexible integration. Our solution integrates easily with ERP and accounting systems on the market. Therefore, the transition to an environment that is fully compatible with Verifactu is very simple.
- Visibility and control. With customized dashboards and full invoice traceability, you will have complete control over your invoicing workflow. This means you can anticipate any changes or incidents.
- Expert support. Our team of specialists accompanies your company through every phase of the transition. From initial adaptation to ongoing auditing for regulatory compliance.
- Cost and time savings. Digitizing and automating invoicing improves the overall efficiency of your finance department. Mainly because you reduce management time and avoid penalties.
Conclusion: 2025, a key year to prepare for Verifactu
2025 is a decisive year for all companies and professionals who issue invoices in Spain. The implementation of Verifactu, apart from being a legal obligation, represents an opportunity to modernize and digitize your invoicing.
Ignoring these obligations can lead to financial penalties, loss of competitiveness in the market, and highly undesirable operational risks. On the other hand, anticipating and investing in solutions such as those offered by easyap is a smart way to tackle this new scenario.
At easyap, we help you comply with Verifactu in 2025 without complications. If you are a financial director or head of administration, it's time to take action. Contact us and digitize your invoicing with a solution that is ready for the future.
