What is Verifactu and why it affects your invoicing software in 2026

# What is Verifactu and why it affects your invoicing software in 2026

If you are self-employed or run a small business, invoicing software compatible with Verifactu is no longer an option: it is a legal obligation that the AEAT is implementing progressively in 2026. Verifactu is the invoice verification system launched by the Tax Agency to ensure the integrity, traceability, and immutability of invoicing records. In practical terms, it means your invoicing program must generate an electronic record of each issued invoice and, optionally, transmit it in real time to the AEAT.

This obligation stems from the Regulation that develops the Law 11/2021 on measures to prevent tax fraud (BOE), which prohibits the use of dual-use software or software that allows manipulation of accounting records. Non-compliance may result in fines of up to 50,000 euros according to the applicable regulations in 2026 (AEAT, agenciatributaria.gob.es).

Technical requirements the AEAT imposes on Verifactu-compatible invoicing software

The AEAT has published the technical specifications that any invoicing software compatible with Verifactu must meet. These are the fundamental requirements:

• High integrity record: each invoice must generate a record with a digital fingerprint (chain hash) that prevents subsequent modification without leaving a trace.
• QR code on the invoice: all issued invoices must include a QR code that allows the recipient to verify its authenticity on the AEAT's electronic portal.
• VERIFACTU identifier: the software must include the mention "VERIFACTU" on each invoice when the record is transmitted to the AEAT in real time.
• Voluntary or mandatory transmission to the AEAT: the system allows two modalities. In the pure Verifactu modality, the software transmits each invoicing record to the AEAT at the time of issuance. In the no transmission modality, the software retains records with a chain hash but does not transmit them automatically, although they must be available for inspection.
• Normalized XML format: records must be generated in the technical format defined by the AEAT in its published specifications on the electronic portal (agenciatributaria.gob.es).
• Immutability and preservation: the software cannot allow the deletion or modification of already registered invoices without a traceable cancellation record.

It is important to distinguish Verifactu from the mandatory electronic invoice regulated by the Law Crea y Crece: they are two distinct obligations, although many programs integrate them into a single solution.

Implementation deadlines for Verifactu in 2026: who is obligated and when

The deadlines for Verifactu's obligation have undergone several regulatory modifications. According to the information published by the AEAT and the BOE in June 2026:

• Large companies and tax groups (sales exceeding 6 million euros): the obligation came into effect before the rest of taxpayers.
• Self-employed, SMEs, and other taxpayers: the mandatory adaptation deadline was set for July 1, 2025 for software manufacturers, meaning that from that date, no program can be marketed without meeting Verifactu's technical requirements. For end users (self-employed and companies), the obligation to use only certified software applies progressively during 2026.

Important: always check the updated dates on the AEAT's electronic portal (agenciatributaria.gob.es), as the deadlines have undergone extensions and the regulation may have been modified after this article's publication.

If you currently use an outdated invoicing program or a spreadsheet, you must verify with your provider whether it already complies with Verifactu. Using non-compliant software may be considered a serious tax infringement.

How to know if your invoicing software is already compatible with Verifactu

There is no official public registry of AEAT-certified software akin to a closed list, but you can verify your tool's compatibility by following these steps:

1. Consult your software provider: they must certify in writing that their solution meets the technical specifications published by the AEAT for Verifactu.
2. Check for the presence of a QR code and the mention VERI*FACTU on the invoices generated by the program.
3. Verify the chain hash: the software must display or allow exporting the integrity record of each invoice.
4. Review the program's updates: manufacturers must have adapted their solutions before July 1, 2025 (BOE). If your software hasn't received updates since then, it is a warning sign.
5. Consult the AEAT's electronic portal: on agenciatributaria.gob.es, you will find the official technical specifications and validation documents.

Practical example: self-employed with an outdated invoicing program

Imagine you are a self-employed individual in the simplified direct estimation regime, issuing about 80 invoices a month and using an invoicing program you bought in 2019. If that program hasn't been updated to include the chain hash, the QR code, and the possibility of transmitting to the AEAT, you are using non-compliant software with Verifactu. In an inspection, the AEAT could consider that you have violated the obligation to use integrated invoicing systems, with fines that according to the applicable regulation can reach up to 50,000 euros per infringement (Law 11/2021, BOE).

The simplest solution: contact your provider, request the update, or migrate to a cloud-based solution that already includes Verifactu by default.

Invoicing software compatible with Verifactu: technical functionalities you must demand

When choosing or updating your invoicing tool, these are the technical and practical criteria you should evaluate:

Mandatory technical functionalities

• Generation of a chain hash in each invoice
• Automatic inclusion of a verifiable QR code on the AEAT
• Possibility of real-time transmission to the AEAT (Verifactu modality)
• Record of cancellations and corrections with full traceability
• Export in XML format according to AEAT specifications

Recommended functionalities for self-employed

• Integration with the SII (Immediate Information Supply) if you exceed the invoicing threshold
• Compatibility with electronic invoices (Facturae or UBL format) to comply with the Law Crea y Crece
• Connection with the model 303 and 130: the program should facilitate the quarterly calculation of VAT and IRPF
• Multi-user and cloud access: to facilitate access for your manager or tax advisor

Penalties for using non-compliant invoicing software in 2026

The Law 11/2021 on measures to prevent tax fraud (BOE) establishes a specific penalty regime for using invoicing software that does not meet technical requirements. Infringements are classified as:

• Very serious infringement: use of software that allows maintaining different accounting records, omitting transactions, or altering records. Penalty: up to 150,000 euros per fiscal year.
• Serious infringement: use of software without certification or that does not meet regulatory technical specifications. Penalty: up to 50,000 euros.

These penalties apply to both software manufacturers marketing non-compliant solutions and users who intentionally use them.

Example of risk calculation

Suppose you are a self-employed individual with an annual turnover of 60,000 euros and use a program that does not generate a chain hash or QR code. In an AEAT inspection, the inspector detects that your software does not comply with Verifactu. The minimum penalty for a serious infringement could easily exceed your annual benefit. The cost of updating or switching software (typically between 0 and 50 euros per month in cloud solutions) is insignificant compared to the risk of penalties.

Verifactu vs mandatory electronic invoice: do not confuse the two obligations

One of the most common mistakes among self-employed and SMEs is confusing Verifactu with the mandatory electronic invoice under the Law Crea y Crece. They are two distinct regulatory frameworks:

Many modern invoicing programs integrate both functionalities, simplifying management. If you are evaluating options, prioritize solutions that cover both regulatory frameworks.

How to migrate to Verifactu-compatible software without losing your data

If you need to switch programs, follow these steps for a secure migration:

1. Export all your historical records in CSV or XML format before switching tools.
2. Verify that the new software correctly imports your customer, product, and previous invoice data.
3. Keep previous records for at least 4 years (tax prescription period according to the General Tax Law, BOE), even if you no longer use the original program.
4. Inform your tax advisor of the change: some software changes may affect how you submit quarterly models.
5. Issue a test invoice and verify that it includes the QR code, the VERI*FACTU mention, and that the hash is generated correctly.

If you have doubts about which tool to choose or how Verifactu affects your quarterly declaration, you can use the comparison and calculation tools available on this site to evaluate your tax situation as a self-employed individual.

Sources and reference regulations

• AEAT — Verifactu technical specifications and electronic portal: agenciatributaria.gob.es
• BOE — Law 11/2021, of July 9, on measures to prevent and combat tax fraud
• BOE — Regulation governing invoicing obligations (Royal Decree 1619/2012 and subsequent modifications)
• BOE — Law 18/2022, of September 28, on the creation and growth of companies (Law Crea y Crece)
• AEAT — Technical documentation of the Verifactu system published on the electronic portal (agenciatributaria.gob.es)