If you’re a self-employed worker or a business owner in Spain, you’ll have to start preparing for the introduction of a new mandatory invoicing software next year. Here are some key questions answered about how the new billing system works.
Being self-employed or running your own business in Spain is already fairly complicated having to deal with the autónomo system and all its rules, but from 2027 there will be even more to get your head around due to the introduction of the Verifactu software from the Spanish Tax Agency.
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Q: What is Verifactu?
A: Essentially, Verifactu is a software programme created by Spain’s Tax Agency. According to the agency, it’s designed to be used by companies and self-employed professionals to make and record invoices and create a QR code that links directly to the agency themselves. Overall, the system guarantees integrity, accessibility, legibility and traceability of your invoices and means that the Tax Agency will have direct access to them. Invoice data is automatically transmitted to the Spanish Tax Agency in real time too.
READ ALSO: The big changes for self-employed workers in Spain in 2026
Q: Is the programme mandatory?
A: So far, it’s not mandatory and you can still use any type of invoicing programme, including just creating facturas (invoices) in Word. The government was planning on making it compulsory for companies to use it this year, but delayed it until 2027 so that people had time to prepare (although some claim it was the tax agency that realised it wasn’t ready for the sheer volume of real time invoices it would receive). It’s most likely now that it will become mandatory for corporate tax payers from January 1st 2027 and for the self-employed and small business owners from July 1st 2027. It means that you’ll no longer be able to create legal invoices the same way you did in the past.
Q: What is the advantage of using Verifactu?
A: By using this system it means that you won’t be responsible for storing and keeping the billing records and making sure they remain legible for years. This will automatically be done through the system and the Tax Agency will have direct access if an issue comes up, rather than having to ask you to send them everything. It also ensures tax compliance, which can bring you piece of mind if you’re worried about doing everything correctly and knowing what records to keep.
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Q: What are the downsides of using this system?
A: The system is basic and is really only designed for professionals who don’t have a high level of invoices. If you have a big business or your business starts growing rapidly, software experts don’t really recommend using it. It also means that your invoices and records are not modifiable, so if you make a mistake, it can be harder to correct. For the Tax Agency though, it means full transparency and ensures you’re not doing anything wrong. Even though this has its disadvantages, you still have to use an approved system.
Q: What can I use instead?
A: There are several programmes which are Verifactu approved and can handle a greater number of invoices and a more complex business model. These include: Quipu, Billin, Taclia, Holded and Factusol, among others. As you may have guessed, they charge for their software billing services, but they will make your life easier.
Q: I mainly invoice clients abroad. How will this work with the Verifactu system?
A: According to several law firms, even if you have clients abroad, you are obliged to use the Verifactu system because you live in Spain and are registered here. It means that your invoicing system must be Verifactu-compliant, even for international clients. This unfortunately may prove tricky for many foreign freelancers or business owners, particularly if the company your invoice already has its own system. It may be difficult to get them to change just for you or accept a different type of invoice other than the ones they’re used to. You may have to contact them in advance to let them know there will be a change in the way you invoice from next year and see what you can work out.
READ ALSO: Why self-employed people in Spain should never work if on medical leave
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Q: What if I get paid in a currency other than Euros? Will Verifactu still work?
A: Yes. Tax professionals have been told that the system automatically converts all the amounts to Euros using the official exchange rate for that day. For many self-employed professionals, this again may be difficult, because often you won’t receive the money until a few weeks to even a month later. During this time, the exchange rate will have changed and you won’t actually receive the exact amount as what’s recorded on the invoice. Even so, this isn’t that different to what you’re supposed to do now. Many people are told by their gestores to report the amount using the exchange rate on the day of the invoice creation, regardless of the amount the actually receive.
Q: What happens if I don’t use Verifactu?
A: After it becomes mandatory next year, you must use the system or others approved by the Spanish Tax Agency or face penalties. For businesses and the self-employed these could be fines of up to €50,000 per year for using uncertified software. You also won’t be able to issue legally valid invoices and your clients won’t be able to deduct your invoices either.
