The Verifactu Public Verification System Is Enabled

Since last Wednesday, April 23rd, companies and self-employed professionals who issue invoices to other companies can now use Electronic Invoicing Systems (SIF) adapted to the new electronic invoicing requirements, which will come into force on January 1, 2026, for companies registered in the Commercial Registry, while individuals will be able to comply until July 1, 2026. Meanwhile, invoicing software manufacturers must offer their adapted products starting in September, nine months after the order is published.

The Treasury is thus advancing the deadline by which both invoicing software manufacturers and companies and professionals must comply with the new requirements, which include the immediate submission of their records or the inclusion of a QR code on documents to verify their authenticity.

From now on, therefore, records can be sent to the Tax Agency's electronic office, and business owners and their representatives will also be allowed access to records sent to and received from suppliers.

Although the obligation to comply with the new electronic invoicing requirements will not come into force for businesses and professionals until next year, the reality is that the Anti-Fraud Law is already in force, and what had been postponed was only the obligation for businesses to have their computer systems adapted.

According to government sources, the AEAT's implementation of the system could offer several advantages for companies and self-employed individuals who adapt early. First, it will allow for a smooth transition into the new system, allowing potential errors to be corrected before they become grounds for penalties. Furthermore, these systems are already fully valid for compliance with ordinary invoicing obligations and for use in preparing accounting records.

At Manubens, we have already issued several circulars on this matter, but remember that the Verifactu system—different from the mandatory electronic invoicing established in the Create and Grow Law, whose entry into force will likely be delayed until 2027—is regulated by the Anti-Fraud Law promoted by the government in 2021, and its objective is to increase control over tax fraud in companies.

Among its main objectives is the elimination of dual-use software, that is, software that allows for hidden accounting. Starting next year, companies that use one of these programs could be fined up to €50,000.

From the moment they come into force, and among other obligations, invoices must include a QR code, which both their clients and the Tax Agency itself can use to verify the information, as well as a certificate issued by the AEAT (Spanish Tax Agency).