Starting from July 1, 2026, a major regulatory change will take effect across Spain, impacting all businesses and professionals who use invoicing software.
Originally planned for 2025, the implementation timeline was extended through an amendment to Royal Decree 1007/2023.
This reform introduces strict technical requirements to guarantee the authenticity, integrity, and traceability of all invoices issued electronically in Spain.
📄 What Is the Purpose of the Regulation?
The main objectives of the new regulation are:
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Prevent tampering, omission, or unauthorized alteration of invoices.
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Ensure the traceability and authenticity of all invoice records.
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Align Spain’s tax control mechanisms with European Union standards.
An “invoicing system” under this law includes any software that:
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Accepts invoicing data (any method),
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Stores and preserves data securely,
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Processes or transmits invoicing data as needed.
🚀 Who Must Comply?
The new regulation applies to all companies, entrepreneurs, and self-employed individuals who use invoicing software in Spain.
✅ Exemptions apply to:
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Businesses using the AEAT’s Immediate Supply of Information (SII) platform.
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Companies with annual turnover exceeding €6 million.
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Members of the REDEME register (Monthly VAT Refund System).
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Companies part of a VAT group.
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Entities operating under simplified VAT regimes, such as agriculture and fishing.
🔧 Key Technical Requirements for Invoicing Systems
Compliant systems must:
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Ensure authenticity and immutability of invoices.
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Maintain chronological chaining of records.
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Guarantee accessibility and legibility during the legally required retention period.
Each invoice must automatically generate a secure digital record including:
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Exact timestamp (date, hour, minute, second),
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A digital hash (unique identifier),
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Reference to the previous invoice,
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Software identification code.
🛡️ What Are Veri*Factu Systems?
Veri*Factu systems are invoicing solutions that automatically and continuously transmit invoice data to the Spanish Tax Agency (AEAT).
Features of Veri*Factu systems:
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Exempt from mandatory digital signatures.
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Must include the label:
➡️ “Verifiable invoice at AEAT” or ➡️ “Veri*Factu” on each invoice.
⚠️ Penalties for Non-Compliance
Failure to comply with the new standards may result in serious penalties:
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Up to €50,000/year for users.
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Up to €150,000/year for software developers and vendors.
🌐 Other Mandatory Features
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Each invoice must carry a QR code embedding invoice data.
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Clients will be able to scan the code and voluntarily transmit invoice details to the AEAT.
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The AEAT will maintain an electronic platform to facilitate this submission.
💡 How to Prepare for the Change
If you run a business in Spain and issue invoices, now is the time to:
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✅ Check if your invoicing software meets the new requirements.
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✅ Consult with your accountant or legal advisor.
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✅ Plan early for any necessary transition to a certified Veri*Factu-ready solution.
🧩 Recommended Invoicing Systems
Based on our experience, the following platforms are easy to use, affordable, and scalable:
✅ FacturaDirecta – Spanish-language, Veri*Factu compatible.
✅ Quipu – Cloud-based invoicing platform with API integration.
✅ Contasimple – Simple and user-friendly, ideal for freelancers and small businesses.
✅ Holded – All-in-one business management tool with invoicing, CRM, accounting, and easy integration (supports API and Zapier).
🤝 Need Assistance?
At Move2Marbella, we not only assist with property and relocation services –
we also help businesses and entrepreneurs comply with Spanish administrative, legal, and tax regulations.
If you have questions about the 2026 e-invoicing reform, don’t hesitate to contact us.
We’ll help you make a smooth, safe, and timely transition.
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