Mandatory from 2027

Verifactu 2027: Complete Guide

Everything freelancers and SMEs need to know about the new mandatory electronic invoicing regulation from the AEAT

What is Verifactu?

Verifactu (Invoice Verification) is the new regulation from the Spanish Tax Agency that will be mandatory in 2027 (January 1 for companies, July 1 for freelancers). Its main objective is to combat tax fraud by implementing a mandatory electronic invoicing system for all freelancers and businesses.

This regulation replaces and modernizes the previous invoicing system, introducing strict technical requirements to ensure that all invoices are immutable, traceable and verifiable by the AEAT in real time.

In summary:

Verifactu requires all businesses to use certified invoicing software that generates invoices with unique codes and digital signatures, impossible to modify once issued.

Objectives of Verifactu

  • Reduce tax fraud: Prevent fake, duplicate or manipulated invoices
  • Increase transparency: All transactions will be visible to the Tax Agency
  • Modernize the economy: Complete digitalization of the invoicing system
  • Facilitate inspections: The AEAT will be able to verify any invoice instantly

Key dates and implementation timeline

2027

MANDATORY entry into force

January 1, 2027: Mandatory for companies (legal entities).<br/>July 1, 2027: Mandatory for freelancers (individuals). No exceptions or grace periods.

Today - Dec 2026

Preparation period

Now is the time to find compatible software, run tests and get familiar with the new system. Don't wait until the last minute.

From 2027

Inspections and penalties

The AEAT will inspect and penalize those who don't comply. Fines can reach up to €150,000 in serious cases.

Important warning:

Issuing a single invoice without complying with Verifactu after the mandatory dates (January 1, 2027 for companies, July 1, 2027 for freelancers) can result in automatic penalties. It is not optional.

Verifactu technical requirements

Verifactu establishes specific technical requirements that your invoicing software MUST meet. It's not enough to use any program; you need one that is certified and compatible with the regulation.

Mandatory elements in each invoice

Electronic Signature Code (CSF)

Each invoice must include a unique code generated through cryptographic algorithms that makes it immutable.

Exact date and time

Precise timestamp of the moment of issuance, synchronized with official servers.

Chaining

Each invoice is linked to the previous one through a cryptographic hash, creating an unalterable chain.

Structured XML format

Data must be stored in XML format following the FacturaE standard defined by the AEAT.

What software complies with Verifactu?

Not all current invoicing programs comply with Verifactu. You need to make sure your software:

  • Automatically generates electronic signature codes (CSF)
  • Implements the invoice chaining system
  • Stores invoices in FacturaE XML format
  • Allows exporting records to send to the AEAT
  • Is updated with the latest version of the regulation

BeeL.es is 100% Verifactu compliant

Our software implements all Verifactu technical requirements from day one. You can start using it with complete peace of mind.

Fines and penalties for non-compliance

The Tax Agency has established a strict penalty regime for those who don't comply with Verifactu. Fines vary depending on the severity of the infraction and can reach very high amounts.

Minor infractions

Minor errors or delays in issuance

€150 - €3,000

Serious infractions

Not using compatible software or systematic invoicing without Verifactu

€3,000 - €15,000

Very serious infractions

Invoice manipulation, proven tax fraud

€15,000 - €150,000

Cases that trigger automatic fines:

  • Issuing invoices without the electronic signature code (CSF)
  • Using non-Verifactu-compatible software after the mandatory dates (2027)
  • Modifying invoices once issued
  • Not maintaining invoice records in XML format
  • Preventing or hindering AEAT inspections

How to comply with Verifactu in 3 steps

1

Choose Verifactu-compatible software

Ditch Excel, Word or any program that doesn't comply with the regulation. You need certified invoicing software that automatically generates electronic signature codes.

Recommendation: BeeL.es is 100% Verifactu compliant, the most affordable on the market (4,90€/month) and ready in 5 minutes.

2

Set up your tax details

Enter your Tax ID, name or company name, tax address and contact details. The software will automatically include all this information in your invoices as required by the regulation.

3

Start invoicing with Verifactu

Create your invoices as usual, but now they will automatically include the electronic signature code, exact date, chaining and everything required by the AEAT. No hassle.

Want to comply with Verifactu hassle-free?

BeeL.es is the simplest and most affordable software on the market. 100% compliant with the regulation from day one.

Ready to comply with Verifactu?

Download the complete PDF guide to keep it handy, or join BeeL.es and forget about complications.

From 4,90€/month — 100% Verifactu compliant