Last updated: November 26, 2025
VeriFactu system will be mandatory for all self-employed professionals and small businesses that issue invoices for their economic activity, regardless of their turnover or tax regime.
Self-employed individuals or companies located in the Basque Country or Navarra (Foral Tax Authorities), as well as taxpayers who already submit all their invoices through FACe (electronic invoicing) or the SII, are exempt from this obligation.
The implementation timeline for VeriFactu is as follows:
- For Billing Software Systems (SIF or software): July 1, 2025.
- For companies or taxpayers subject to Corporate Income Tax: January 1, 2026.
- For self-employed: July 1, 2026.
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