Verifactu for autónomos: what changes by 1 July 2027 and what to check now

Last reviewed: 26 September 2026 · 7 official sources (BOE / AEAT) · Informational — not asesoría fiscal

Verifactu is the popular name for Spain’s new rules on invoicing software (Real Decreto 1007/2023). If you’re an autónomo and you issue invoices with a computer system, that system has to be operational under the new requirements before 1 July 2027. If you write invoices by hand in a paper invoice book, the rules don’t apply to you.

The deadline, and why it moved

The original dates were pushed back by Real Decreto-ley 15/2025. The current text of the regulation (final provision 4) says:

Companies paying Impuesto sobre Sociedades must have their systems adapted before 1 January 2027.
Everyone else covered, including autónomos (IRPF taxpayers with an economic activity), must have them operational before 1 July 2027.

AEAT’s own information note repeats the same two dates.

Does it apply to you?

The rules cover IRPF taxpayers with an economic activity, companies, non-residents with a permanent establishment and entities under the régimen de atribución de rentas, when they use an invoicing computer system, even if only for part of their activity (art. 3.1). According to AEAT’s FAQ:

Paper invoice books (handwritten or typed on a machine): not affected, because no computer system is used.
Word, Excel, Pages, Numbers: not affected if you only use them to enter invoice data, issue and print invoices, and keep the information. Affected if they also process that data to generate your VAT or IRPF record books, your accounts or any other result (for example, Excel macros that build your VAT register).
If you’re already in SII (the immediate VAT reporting system): excluded (art. 3.3).
País Vasco and Navarra: not covered; those territories have their own systems, such as TicketBAI. Canarias, Ceuta and Melilla are covered.

Two ways to comply

Under art. 7 you can use either a system that meets the regulation, or the application AEAT provides. A compliant system then works in one of two modes:

VERI*FACTU. Your system sends every billing record to AEAT automatically as it is generated. Such systems are presumed to meet the integrity requirements by design and don’t need to sign records electronically (art. 16). If you choose this mode, you stay in it at least until the end of the calendar year in which you first sent records (art. 16.5).
Non-VERI*FACTU. Records stay in your system, which must guarantee their integrity and traceability on its own, including electronic signature of the records (arts. 8 and 12).

Every invoice produced with a covered system must carry a printed QR code, whichever mode you use. The phrase «VERIFACTU» or «Factura verificable en la sede electrónica de la AEAT» is only required if you operate in VERIFACTU mode.

If you don’t have invoicing software, AEAT offers a free invoicing application aimed at autónomos, professionals and businesses with a low volume of invoices. It works as a VERI*FACTU system (art. 16.4).

Verifactu makes your invoices visible to AEAT; it doesn’t tell you what’s still unfiled. Gestorro is being built to show, on your own data, what’s filed, what’s pending and what’s due next.

What happens if your software doesn’t comply

Having invoicing software that isn’t certified when the regulation requires it, or whose certified devices have been altered, is a serious infringement with a fixed fine of €50,000 per financial year (art. 201 bis LGT). Producers of non-compliant software face separate, higher fines.

What to check now

How do you invoice today? Paper book, plain Word or Excel template, or an invoicing app. That answer decides whether the rules apply to you.
If you use an app or online invoicing service, ask the provider when it will be adapted, and in which mode.
If you use spreadsheets with formulas that build your VAT or IRPF books, plan to switch to a compliant tool or the AEAT application before July 2027.
Check the QR code appears on invoices once your tool is adapted.

For the other deadlines and letters that can catch an autónomo off guard, see the Spanish tax emergencies survival map.

FAQ

When does Verifactu become mandatory for autónomos?

Autónomos must have their invoicing systems operational under the new rules before 1 July 2027. Companies that pay Impuesto sobre Sociedades must be adapted before 1 January 2027 (RD 1007/2023, final provision 4, as amended by Real Decreto-ley 15/2025).

I invoice with Word or Excel. Does Verifactu apply to me?

According to AEAT, not if you use them only to enter invoice data, issue and print invoices, and keep the information. It does apply if they also process that data to generate your VAT or IRPF record books, your accounts or any other result, for example through Excel macros.

Do I have to send every invoice to AEAT?

Only if you choose the VERI*FACTU mode, where your system sends each billing record to AEAT automatically. The alternative is to keep the records in your own system, which then has to meet extra requirements such as electronically signing the records. Once you start sending records in VERI*FACTU mode, you stay in it at least until the end of that calendar year.

What is the fine for using non-compliant software?

Holding invoicing software that is not certified when regulation requires it, or whose certified devices have been altered, is a serious infringement with a fixed fine of €50,000 per financial year (art. 201 bis LGT).

Don’t discover missed filings after AEAT does

Gestorro is a private cockpit being built now: it checks your filings, deadlines, notices and debts from the documents you bring. No stored certificates. No gestor black box. Join the waitlist for early access:

Double opt-in: we’ll send you a confirmation email first. No spam — the launch and major updates only. Privacy policy