Verifactu: the effective date is approaching

The countdown to Verifactu becoming mandatory has begun. As of January 1, 2026, all Spanish companies will have to adapt their invoicing systems to the new regulations of the Tax Agency. For self-employed workers, the deadline has been extended to July 1, 2026. This transition aims to combat tax fraud and improve administrative efficiency. Here, we break down what the entry into force of Verifactu and how to comply with the help of an electronic invoicing solution.

What is Verifactu and why is it essential for your business?

Verifactu is a system promoted by the Tax Agency for companies to report their accounting records. Its objective is to ensure that organizations comply with the Anti-Fraud Law, either through this government system or through their own system that complies with the legal requirements of the regulations. 

At easyap, we have already explained what Verifactu is and its new features and changes in 2025. However, here we will focus on its entry into force, which is very close. 

As we said, the Anti-Fraud Law and Verifactu will soon be mandatory in Spain. Through Royal Decree 1007/2023. Its mission is to to guarantee the traceability, integrity, and accessibility of invoices issued by companies and self-employed individuals. To this end, it promotes and requires the following:

• Automatic, real-time submission to the Spanish Tax Agency (AEAT) of each invoice issued.
• Standardized format to facilitate document processing.
• Security features such as QR codes, electronic signatures, and digital fingerprints to prevent tampering.
• Unique registration for each invoice to ensure its authenticity.
• Corrective invoices. With Verifactu , you cannot modify invoices that have already been issued. You will have to generate corrections with the amendments. 

Verifactu implementation schedule

However, what concerns us here is the entry into force of Verifactu, which does not affect everyone equally. Its implementation is gradual and companies, depending on their legal status and business, will have different deadlines to adapt. 

Specifically, there are three phases or dates: one for software developers(for whom it is already in effect); another for companies; and another for freelancers. Let's take a look: 

Date	Obligated party	Details
July 29, 2025	Billing software providers	Deadline for adapting billing programs to Verifactu requirements.
January 1, 2026	Companies (legal entities)	Obligation to use billing software compatible with Verifactu.
July 1, 2026	Self-employed workers and joint property entities	Mandatory implementation of the Verifactu system for issuing invoices.

Steps to adapt to the Anti-Fraud Law and its arrival

As you can see, the Anti-Fraud Law is in force, so time is of the essence. In fact, companies and businesses in any sector have three months to comply. If you haven't already done so, follow these step-by-step instructions and comply with Verifactu.

1. Evaluate your software. Verify whether your current billing system meets Verifactu requirements.
2. Select a compatible solution. You can implement one approved by the Spanish Tax Agency (AEAT) or use Verifactu, which is the official application offered by the Treasury.
3. Plan the migration to the new software. Set dates, assign responsibilities, and test invoice issuance to ensure that no information or data is lost.
4. Train your team. Training employees in the use of the new system will make the transition smooth. Especially for the accounting and administration areas. 
5. Test it. Before it becomes mandatory, run tests to ensure that the system is working properly.
6. Stay informed. Regulations may change in the coming months. Therefore, stay tuned for any legal updates or modifications.

Examples of how the validity of Verifactu will affect you

To better understand the impact of the implementation of Verifactu and the Anti-Fraud Law, let's look at several practical examples: 

1. Retail company with multiple stores.
   • Previously: Each store sent its invoices to accounting on a monthly basis.
   • With Verifactu: all invoices are sent in real time to the Spanish Tax Agency (AEAT), in a standardized format and with security codes.
   • Benefit: fewer accounting errors and immediate reconciliation.

2. Self-employed professional services provider
   • Previously: I issued my invoices in PDF format and by email.
   • With Verifactu: generate digital invoices in a compatible format and send them to the Spanish Tax Agency (AEAT) before delivering them to the customer.
   • Benefit: legal compliance and access to tax deductions without complications.

3. Technology consultant
   • Previously: I used a local ERP without tax integration.
   • With Verifactu: integrate a billing module compatible with that ERO or use software that automates sending and control.
   • Benefit: time savings and reduced risk of penalties.

Verifactu and TicketBAI: deadlines, context, and differences

Furthermore, Verifactu is not an isolated initiative: it is part of a global strategy to combat tax fraud and digitize tax administration. In Spain, in recent years, similar initiatives have been developed in certain regions. 

One example is TicketBAI, a pioneer in the immediate reporting of invoices to the tax authorities. This has helped to detect tax irregularities more quickly. It is therefore useful as a reference for anticipating the entry into force of Verifactu. This table shows the current status of each regulation.

Feature	Verifactu	TicketBAI
Scope	National	Basque Country
Mandatory	Already in effect for developers, January 1, 2026 (companies), July 1, 2026 (self-employed individuals)	Already in force
Requirements	Established by the Spanish Tax Agency (AEAT)	Specific to the Basque Country
Integration with the Treasury	Real-time submission via the Spanish Tax Agency (AEAT)	Integration with the regional tax authorities of each historical territory.

The 10 advantages of implementing easyap for Verifactu

At this point, easyap emerges as a great ally. It is a digital invoicing solution that makes it easier for you to adapt to the entry into force of Verifactu. Its main advantages are:

1. Automatic compliance with the Spanish Tax Agency (AEAT). Your invoices comply with the Verifactu format (format, mandatory fields, security features, etc.).
2. Real-time generation and submission. Invoices are automatically sent to the Spanish Tax Agency (AEAT) as soon as they are issued, complying with the immediate traceability requirement. 
3. Centralized control and auditing. All billing records are stored securely and accessibly. This facilitates internal and external audits without having to collect documentation manually.
4. Integration with ERP and accounting. The easyap software connects to your accounting systems. This way, you don't duplicate work and you ensure that your tax data is always synchronized.
5. Smart alerts and notifications. The system detects errors before sending invoices to the Spanish Tax Agency, such as incomplete data or inconsistencies.
6. Customized financial reports. Generate reports tailored to your company's needs, whatever the sector, and to the requirements of the Spanish Tax Agency (AEAT).
7. Scalability and flexibility. The easyap solution is ideal for both growing medium-sized companies and large organizations with multiple locations and subsidiaries.
8. Cloud security and backup. All invoices and tax documents are protected with advanced encryption.
9. Automatic updates in response to legal changes. Our software is kept up to date with regulatory changes that occur before and after Verifactu comes into effect.
10. Easy to adopt for non-technical teams. The interface is very intuitive, allowing employees without advanced accounting training to easily issue invoices.

In conclusion, the entry into force of Verifactu is a significant change in the invoicing of any company or business. Furthermore, the time to adapt has come, as there are only three months left before penalties begin. 

Solutions such as easyap offer you an easy and legal transition. The best time to comply was yesterday, but the second best is today. Be proactive, contact us today and start preparing your company for the future of electronic invoicing.