Are you prepared to fulfill the new obligation?
From January 1, 2027, you will need to use certified software to issue your invoices, with which you can choose between two issuance modes:
- VERI-FACTU
- NOT VERI-FACTU
By regulating this obligation, the Tax Administration seeks to prevent illicit practices, such as maintaining parallel accounting records or using so-called “dual-use software,” designed to conceal sales or manipulate accounting records. Failure to comply with this obligation will be punishable, with the penalty potentially reaching €50,000.00
For SELF-EMPLOYED, this obligation will come into effect from July 1, 2027.
VERI-FACTU or NOT VERI-FACTU? Which mode do I choose?
- VERI-FACTU: Every time your company issues an invoice through this type of system, it will send an electronic billing record to the Tax Authorities. Therefore, by using this method, you will be reporting your sales to them in real time. This obviously means that the device you use to issue invoices must be connected to the internet.
- NOT VERI-FACTU: Each time your company issues an invoice, a billing record will NOT be sent electronically to the Tax Authorities. The software you use with this mode must meet a greater number of technical requirements; however, this is the responsibility of the software provider, so it shouldn’t pose any major problems for your company. That said, you should always verify that it is certified software.
What do I have to do to fulfill this obligation?
- If you already use a billing software to issue your invoices, check that it contains a responsible declaration stating that it is software certified by the Spanish Tax Authorities (AEAT).
- If you have been using templates in Word or Excel with macros as if they were billing sysem, you should know that you CANNOT continue using this system; you will not be complying with the obligation and this is subject to penalty, which can amount to 50,000.00 euros.
- If you issue a very small number of invoices per year, you can use the AEAT’s free software, but you cannot use it to issue simplified invoices. It can only be used to issue full invoices, which must include your client’s complete details, and you will be opting for the VERI-FACTU mode. You can access more information here. : Link to AEAT
- If you are not currently using software to issue invoices and cannot or do not wish to use the free software provided by the AEAT in the VERI-FACTU mode, you can purchase any certified software on the market; there are many of them adapted to the Spanish regulations.
- If you’re unsure of what to do, get in touch with us; we can guide you based on your company’s needs.
What do I do with the billing software I’ve been using?
- You cannot keep invoicing software that is not certified by the Tax Authorities, even if you have been using it in previous years and will no longer use it after January 1, 2027.
- Simply possessing and maintaining billing software that is not certified by the Spanish Tax Authorities (AEAT) can result in a penalty of up to €50,000 per year, EVEN IF YOU ARE NO LONGER USING IT after January 1, 2027.
- However, your company is obliged to keep copies of all invoices issued for a period of 6 years. Therefore, before deleting any billing software, make sure you have copies of all invoices issued by your company from January 1, 2021, to December 31, 2026.
