by 
Starting from July 1, 2026, a major regulatory change will take effect across Spain, impacting all businesses. and professionals who use invoicing software. The reform introduces strict technical requirements to guarantee the authenticity, integrity, and traceability of all invoices issued electronically in Spain. Originally planned for 2025, the implementation timeline was extended through Royal Decree 1007/2023.
What Is the Purpose of the Regulation?
The main objectives of the new regulation are:
• Prevent tampering, omission, or unauthorized alteration of invoices. • Ensure the traceability and authenticity of all invoice records. • Align Spain’s tax control mechanisms with European Union standards.
The law covers any invoicing system or software that: • Accepts invoicing data • Stores. and preserves data securely • Processes or transmits invoicing data as needed
Who Must Comply?
The regulation applies to all companies, entrepreneurs, and self-employed individuals who use invoicing software in Spain. Exemptions:
• Businesses using the AEAT’s Immediate Supply of Information (SII) platform
• Companies with annual turnover exceeding €6 million
• Members of the REDEME register (Monthly VAT Refund System)
• Companies part of a VAT group
• Entities under simplified VAT regimes (agriculture, fishing, etc.)
Key Technical Requirements:
- Ensure authenticity and immutability of invoices
- Chronological chaining of records
- Guarantee accessibility. and legibility during retention period Each invoice must automatically generate:
- Exact timestamp
- Digital hash (unique identifier)
- Reference to previous invoice
- Software identification code
What Are Veri*Factu Systems?
Veri*Factu is an invoicing solution that automatically and continuously transmits invoice data to the Spanish Tax Agency (AEAT). Features:
• Exempt from mandatory digital signatures
• Each invoice must include: “Verifiable invoice at AEAT” or “Veri*Factu”
Penalties for Non-Compliance:
• Up to €50,000/year for users
• Up to €150,000/year for developers/vendors
Other Mandatory Features:
• QR code on each invoice
• Electronic platform for data submission to AEAT
How to Prepare
• Check your invoicing software for compliance
• Consult your accountant/legal advisor
• Plan transition to certified solutions early
Recommended Invoicing Systems
• FacturaDirecta (Spanish, Veri*Factu compatible)
• Quipu (Cloud, API)
• Contasimple (Simple, freelancers/small biz)
• Holded (CRM, accounting, API/Zapier)
If you need assistance, Move2Marbella can help with all aspects of Spanish administrative, legal,. and tax compliance around e-invoicing for 2026.
Join The Discussion