What is mandatory electronic invoicing?
Mandatory electronic invoicing is a regulation by the Spanish Tax Agency (AEAT) requiring that all invoices issued by freelancers and businesses must be electronic and meet specific technical requirements.
This obligation is implemented through the Verifactu system, which ensures that invoices are:
Immutable
Cannot be modified once issued
Traceable
Each invoice is linked to the previous one
Verifiable
The Tax Agency can verify them in real time
Important: This is NOT optional
From the mandatory dates (2027), invoicing without meeting these requirements can result in fines of up to €50,000 per fiscal year.
Key dates: When is it mandatory?
Verifactu compliance is being implemented in stages depending on the type of taxpayer:
January 1, 2027
Mandatory for companies (legal entities, corporations, LLCs, etc.)
- All invoices issued from this date must be electronic
- Software must be 100% Verifactu compliant
- No grace period or exceptions
July 1, 2027
Mandatory for freelancers (self-employed individuals)
- Applies to all freelancers on direct estimation
- Regardless of invoicing volume
- You have 6 more months than companies to prepare
July 29, 2025
Deadline for software developers
Invoicing software manufacturers must have their products adapted to Verifactu before this date. BeeL.es is already 100% compliant with all requirements.
Recommendation:
Don't wait until the last minute. Start using Verifactu-compatible software now to:
- ✓ Get familiar with the new system
- ✓ Avoid rush and stress at the deadlines
- ✓ Resolve any issues with plenty of time
What do you need to comply?
To comply with mandatory electronic invoicing, you need certified software that automatically generates:
Mandatory technical elements
- •Electronic Signature Code (CSF): Unique digital signature per invoice
- •Chaining: Each invoice linked to the previous one
- •Timestamp: Exact date and time of issuance
- •XML Format: Structured data according to FacturaE
What you can NO LONGER do
- Invoice with Word or Excel
- Use manual templates
- Paper-only invoices
- Non-certified software
The simplest solution: BeeL.es
BeeL.es is 100% Verifactu compliant from day one. No need to worry about technical aspects:
- ✓ Automatically generates all required codes
- ✓ Setup in 5 minutes
- ✓ From 4,90€/mo with no commitment
Fines for non-compliance
The Anti-Fraud Law establishes significant financial penalties for those who don't comply with mandatory electronic invoicing:
Fixed fine: €50,000 per fiscal year
For freelancers and businesses using non-Verifactu-compliant software
Source: AEAT - Verifactu Regulation
Variable fine: 1% of incorrectly invoiced amount
With a minimum of €300 for invoicing violations
Example: If you invoice €100,000 without Verifactu compliance = additional €1,000 fine
Fine for developers: €150,000
For manufacturers selling non-compliant software after July 29, 2025
Frequently asked questions
Are all freelancers required to comply?
Yes, all freelancers on direct estimation (normal or simplified) are required from July 1, 2027. Freelancers on modules (objective estimation) are exempt for now.
What about invoices issued before 2027?
Old invoices remain valid. You don't need to re-issue them. Only invoices issued FROM the mandatory dates (2027) must comply with Verifactu.
Can I keep using my current software?
Only if your provider updates it to comply with Verifactu. Ask them directly. If they can't guarantee 100% compatibility BEFORE your deadline, look for an alternative like BeeL.es which is already compliant.
Is it very difficult or technical to comply with Verifactu?
NO, if you use the right software. With BeeL.es, for example, you just enter client, description and price. The software handles ALL the technical stuff automatically. No need to understand XML, digital signatures or chaining.
How much does it cost to comply with mandatory electronic invoicing?
It depends on the software. The most affordable options like BeeL.es start from 4,90€/mo (annual plan). Other options like Holded (€15/mo) or Quipu (€10/mo) are more expensive.