Ensure Verifactu compliance with a reliable and secure API.

Verifactu is the name used to refer to softwares that comply with the anti-fraud law and the project of legislation published in February 2022. The Ministerial Order was officially published in the Official State Gazette (BOE) on October 28, 2024, marking the start of the 9-month adaptation period for billing software. The regulation establishes the requirements for billing systems, which must be able to communicate in real-time with the Spanish Tax Agency.

Billing software will be required to comply with the VeriFactu requirements starting July 29, 2025.

Compliance with Verifactu requirements will be mandatory for companies and freelancers throughout Spain, except for all companies with a tax residence in the Basque Country, where the TicketBAI regulation applies.

Additionally, Verifactu will not replace the SII (Immediate Supply of Information) system, but it will impact those taxpayers who were not yet required to comply with it (companies and freelancers with an annual turnover of less than 6 million euros).

If you are a manufacturer or distributor of ERP software, accounting or management systems, whether B2B or B2C, and your system enables invoice issuance, Verifactu will also affect you because your software must be able to comply with the regulation mandatorily from July 29, 2025.

Governments are interested in correct POS system records, so they do not lose tax revenue. This is called fiscalization.

In Spain, the Anti-Fraud Law (Law 11/2021, of July 9) indicates the requirements that software must comply with in order to enable fiscalization.

In February 2022, a new legislation draft (only available in Spanish) was published, which currently awaits formal approval. It is a legislation that establishes the requirements for invoicing systems, referred to as “Veri*factu Systems”. Softwares that comply with the requirements stated by this mandate will be known as VeriFactu Softwares, and the mandatory period for their implementation is expected to start as of October 2024.

Fiscalization aims to record all transactions of a POS without any gaps, to protect all data against tampering, and to archive them. This means that tax offices receive complete statements of sales tax.

Compliance with the legislation will depend on where the taxpayer’s fiscal address is registered. If the taxpayer’s address is located in the Basque Country, then compliance with TicketBAI is mandatory. If the taxpayer’s address is somewhere else in Spain, it’s expected that Veri*factu will have to be complied with.

The Anti-Fraud Law aims to prevent and combat tax fraud and mostly came into effect on October 11, 2021. On October 28, 2024, the Ministerial Order was published, starting the 9-month adaptation period for billing software. Meeting the technical requirements of Verifactu is mandatory for developers and vendors of invoicing software in Spain since July 29, 2025. For taxpayers, the regulation comes into force in 2027, after the postponement announced by the Spanish government: on January 1 for legal entities, and on July 1 for self-employed professionals.

The Anti-Fraud Law establishes the obligation for taxpayers to implement Verifactu software, which prevents the modification and destruction of records in the billing process, sign them electronically, and send all records to the AEAT. This implies that, as a company, you must ensure that your billing processes are carried out using approved software, or that your own software meets the technical requirements determined in the regulations. If, on the other hand, you are a software development company, you must guarantee that your software fully complies with the technical requirements of the regulations before the 29 of July of 2025, to avoid sanctions. Whether you have custom billing software or if you are a developer, at fiskaly we can help you with our Verifactu API.

Verifactu systems represent a technological challenge for those companies that do not have a digitalized billing system. With its entry into force, it will be mandatory to use approved billing software to comply with the Anti-Fraud Law, which prevents manipulation and alteration of invoices once issued. To do this, SMEs have financial aid from the digital kit at the national level, as well as extra aid in some provinces. At fiskaly, we recommend that you contact your local AceleraPyme office for more information about this.

If you are a small and medium-sized business, and you have developed ad hoc billing software for your business, you will need to ensure that it meets the technical requirements of the Verifactu and No-Verifactu systems if you do not want to face fines. If this is your case, you will probably be interested in our Verifactu API, which you can easily integrate into your billing software and ensure Verifactu compliance from minute 1.

The most important thing is to check if you have a billing system developed internally, to implement a solution that 100% complies with the requirements of the different regulations or, if necessary, find an approved management and billing software or a technological partner like fiskaly and our Verifactu API, which can ensure compliance in a simple way.

All companies and self-employed professionals with a turnover of less than six million euros must adapt to this standard, which will apply throughout the Spanish territory, except in the Basque Country, where the TicketBAI regulations apply, and Navarra, which will also develop its own tax legislation for 2026. In addition, all the invoicing software developers in Spain will have until July 29th of 2025 to comply with the new law.

Verifactu systems are designed to prevent the manipulation of information and, thus, avoid fraud. Among other things, these are some of the benefits they offer:

• digitization of companies and the public system
• transparency and fight against tax fraud
• alignment of national legislation regarding the international regulatory requirements

In this sense, Verifactu will facilitate the supervision of companies thanks to the automation of records and their communication with the Treasury agency, while avoiding human errors.

On our blog, you can stay updated with the latest news on oversight in Spain, as well as find webinars and other initiatives to support companies on their path to Verifactu compliance and operational efficiency. Additionally, if you prefer to be notified directly in your inbox whenever there is news about it, you can subscribe to our newsletter. Come and join us!