Deadlines and Social Collaboration Agreement: key Verifactu FAQs

As of July 2025, Verifactu is mandatory for all billing software developers in Spain. Over the past months, we’ve received many questions from taxpayers about the regulation, integration, and deadlines. Here, we explain the main challenges businesses are facing with electronic invoicing and how to overcome them.

A new fiscal landscape in Spain

The invoicing landscape in Spain has changed. With the introduction of Verifactu, invoicing becomes fully digital, forcing businesses to transform their processes.

This system, promoted by the Spanish Tax Agency (AEAT), alongside regulations like the Crea y Crece Law and mandatory B2B e-invoicing, ensures traceability of every invoice while tackling tax fraud.

Verifactu is live: how is adaptation going?

Since July 29, 2025, every billing software, ERP, and POS in Spain must comply with Verifactu’s technical requirements.

Although companies and self-employed professionals have until 2027 to adapt, software vendors are already required to deliver compliant solutions. Our experts note that many businesses still underestimate the regulation’s scope, assuming delays that simply will not happen.

What is Verifactu?

Verifactu is the Spanish Tax Agency’s new invoice verification system under the Anti-Fraud Law. Its goal is to ensure traceability, integrity, and transparency in invoicing, while combating fraud and accelerating digitalization across businesses.

With Verifactu:

• Every issued or modified invoice must generate a digital record.
• Records are automatically and securely sent to the AEAT.
• Data must remain intact, tamper-proof, and verifiable in real time.
• Billing software must meet the technical requirements of the Verifactu Regulation to remain valid.

In practice, this eliminates traditional models such as “delete and redo,” enforcing full traceability. For SMEs, freelancers, and software developers, this marks a radical shift that requires updating their systems.

Common challenges with Verifactu integration

The first weeks after enforcement have been filled with uncertainty. Every day, we receive questions about how different types of businesses should adapt, particular cases, and confusion around deadlines. Here are four of the most frequent concerns and some clarifications.

Confusion about the implementation timeline

Many developers are unaware that since July 29, 2025, all billing-capable software in Spain must comply with Verifactu. This also includes any software purchased or updated after that date.

For example, if a taxpayer begins activity in November and purchases new software in October, they are already required to use a Verifactu-compliant system.

Deadlines for taxpayers are clear:

• January 1, 2027: Companies
• July 1, 2027: Self-employed professionals

Expecting delays is a mistake that could cost up to €150,000 in fines.

The Social Collaboration Agreement

One of the aspects that raises the most questions around Verifactu is the Social Collaboration Agreement with the Spanish Tax Agency (AEAT). This mechanism allows software providers to act on behalf of their clients before the Tax Agency, ensuring that invoices are transmitted correctly and with explicit authorization.

Its main advantage is that companies no longer need to manage their own digital certificates: records are sent directly to the AEAT through the provider, saving time, resources, and technical complexity.

In fiskaly’s case, being a Social Collaborator provides an added benefit: software vendors do not need to request or manage their clients’ electronic certificates, since after signing a power of attorney, they can operate using fiskaly’s certificate. All of this happens within a secure framework for the taxpayer, as the agreement only allows the submission of Verifactu files to the AEAT.

Understanding and signing this agreement is essential for operating legally as a software provider.

International clients and lack of information

For international providers, Spain’s fiscal environment can be complex. Many are unaware of the real deadlines and obligations under Verifactu. Having a trusted partner in Spain makes all the difference. Being misinformed can easily lead to non-compliance and costly penalties. You’ll find more details about the different legislations on our blog.

Transparency in information

Information overload online often creates confusion. That’s why having a partner who explains clearly what is mandatory, what is optional, and how to prepare systems without ambiguity is key.

At fiskaly, our team of experts will guide you through the process, consulting directly with the AEAT when necessary, so you always have accurate and updated answers.

fiskaly SIGN ES: your trusted partner

Why fiskaly?

We are experts in fiscal compliance across Europe, with proven experience supporting companies in Germany, Austria, and Italy. If you want to expand or strengthen your business in Spain and beyond, we offer secure, expert-backed solutions.

fiskaly SIGN ES: the API that simplifies compliance

With our Verifactu API, SIGN ES you can:

• Ensure compliance with Verifactu, TicketBAI, and B2B e-invoicing with a single API integration.
• Complete integration in just 2 to 5 days.
• Access expert technical support and full documentation.
• Keep your data safe under ISO 27001 and ISO 9001 certifications. Receive constant updates to stay ahead of regulatory changes.

The launch of Verifactu marks a turning point in Spanish e-invoicing. For software developers and vendors, the challenge is big—but so is the opportunity to position themselves as strategic allies for their clients.

With fiskaly SIGN ES, compliance stops being a hurdle and becomes a reliable, scalable solution.