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1 de septiembre de 2025
Do you know what VeriFactu is and why you need to adapt? From January 2026, companies must use certified software to issue verifiable invoices or face fines up to €50,000.
VeriFactu is the new verifiable billing framework defined in Royal Decree 1007/2023 (published 6 Dec 2023) and developed by the Spanish Tax Agency (AEAT). It requires billing systems to immediately send records of each issued invoice to the AEAT to prevent tax fraud and parallel accounting.
The aim is to make records tamper-proof, accessible, traceable and readable without relying solely on an internal archive — preventing fraud and boosting transparency.
Prevention of tax fraud: makes double accounting and fake invoices much harder.
Total transparency: the QR code lets anyone verify an invoice in seconds.
Faster inspections: structured (and optionally real-time) reporting speeds up tax checks and makes them less invasive.
Push for digitalisation: many SMEs will use the change to modernise invoicing and collections.
Professional image: issuing verifiable fiscal documents builds trust with clients, suppliers and partners.
If you're a self-employed person or a business issuing invoices (full or simplified) to companies or final consumers, this applies to you. In short: if you must invoice, you'll need a compliant Billing IT System (SIF) that meets VeriFactu requirements.
From 1 July 2025, software vendors (like Madisa) could only market VeriFactu-compatible solutions.
From 1 Jan 2026, companies must start issuing invoices under VeriFactu.
For other taxpayers (self-employed and the rest), the deadline is 1 July 2026.
These deadlines are supported by Royal Decree 254/2025, which amends the 2023 regulation and may be subject to future updates.
Failing to adapt to VeriFactu can be costly: fines may reach €50,000 if software allows invoice modification or deletion. Incorrect reporting can also trigger penalties (e.g. ~1% of the value of misreported invoices). Adapting on time is essential to avoid needless risk.
Immutable record for each invoice (hash & metadata).
Cronological chaining of invoices.
Invoices can't be modified once issued (only via rectification).
Immutable event log (audit trail).
Inclusion of a QR code and the legend “Factura verificable en la AEAT (VeriFactu)”.
Ability to export records for inspections.
Automatic submission to the AEAT (optional but recommended).
Responsible declaration from the vendor (Madisa) certifying compliance.
Confirm your fiscal situation and your adaptation deadline.
Review your current system: does it generate QR codes, hashes, immutable records and logs?
Update your software if needed.
Run tests: create test invoices, corrective invoices and exports of records.
Train your team and set internal best practices to ensure compliance.
The VeriFactu transition may seem complex, but it doesn't have to be. At Madisa we monitor regulatory changes closely and our qualified team can guide you so your business complies smoothly and without headaches.
