Spain's certified billing rules are no longer future obligations. Companies under Corporate Income Tax have been obligated since January 1, 2026. Autónomos and the rest have until July 1, 2026. This guide explains where things stand now, what your invoicing software must do, and the steps to take before the deadline.
Quick FAQ
Is Verifactu already mandatory?
Yes, for companies under Corporate Income Tax since January 1, 2026. For autónomos, the deadline is July 1, 2026.
What actually needs to change in my invoicing?
Your software must generate invoices with a QR code, a hash-chain record, and optionally submit data to AEAT in real time.
Is anything different between the VERI*FACTU and NO VERI*FACTU modes?
VERI*FACTU sends billing records to AEAT automatically. NO VERI*FACTU creates signed tamper-proof records locally with a QR but does not send them automatically. Both are compliant.
What is SII?
SII means Suministro Inmediato de Información (Spain's online system where some businesses send their VAT books to the Tax Agency within a few days). It is not e-invoicing and it is not Verifactu.
How does Crea y Crece B2B e-invoicing relate to Verifactu?
They are separate. Verifactu governs anti-fraud controls and the QR. Crea y Crece will require e-invoices between businesses once its regulation is approved.
Is there a free option?
Yes. renn offers free invoicing with Verifactu support.
Billing obligations in 2026: current status
Companies (Impuesto sobre Sociedades): already obligated. The January 1, 2026 deadline has passed. If your company has not yet switched to compliant software, this is urgent.
Autónomos and the rest: July 1, 2026. Three months remain. Use this window to switch tools, test AEAT connectivity, and confirm your vendor is ready.
Technical specs are final: QR size and content, hash chain, event logs, export, and multi-entity use rules are set under Order HAC/1177/2024.
SII scope did not change: it remains for monthly VAT filers only (Large Companies, REDEME, and VAT groups).
Crea y Crece e-invoice: will phase in after its regulation is approved, with staged timing by company size.
What is Verifactu and who is affected
Verifactu is the new verified invoicing system created by the Tax Agency (AEAT) under Real Decreto 1007/2023. It makes invoices tamper-proof by requiring:
- A QR code and a unique digital record for each invoice.
- A hash chain linking every invoice to the previous one. If a record is changed, the chain breaks.
- An event log tracking key actions like anomalies, exports, and mode switches.
It applies to anyone who is subject to Corporate Income Tax (companies, since January 2026) or IRPF and issues invoices (autónomos and others, from July 2026).
Invoice formats you must adopt by July 1
QR code: print it 3-4 cm wide (30-40 mm). Use the normal QR standard with "Level M" so it still scans even if part is smudged. If your invoice is fully electronic, you can include the QR link instead of printing the square.
Simple legends: when you run in VERI*FACTU mode (real-time send), add the Verifactu legend and unique code so recipients know how to verify.
Hash chain: a digital fingerprint of the data. Each record links to the next. If someone changes a record later, the chain breaks and the system alerts you.
Event log: a built-in diary of key actions like anomalies, exports, and when you switch between VERI*FACTU and NO VERI*FACTU modes.
Export and conservation: keep data readable and unchanged. Export the full period when needed and keep a faithful copy.
Recipient visibility: give clients free access to their e-invoices for 4 years.
The legal framework
Antifraud Law 11/2021: bans double-use software.
Royal Decree 1007/2023: sets the core software rules.
Order HAC/1177/2024: closes the technical details (QR, hash, logs).
Royal Decree 254/2025: moved user start dates to 2026.
Crea y Crece Law 18/2022: will mandate B2B e-invoice via a separate regulation (still pending).
What your software must do
Build and send billing records: create XML records for new invoices and cancellations, send them, and process AEAT responses.
Keep integrity and traceability: hash each record, keep your system clock accurate within 1 minute, and alert if the chain fails.
Support both modes: VERI*FACTU sends in real time. NO VERI*FACTU creates signed records locally with QR but does not send automatically.
Multi-entity done right: if one tool serves many taxpayers, each must have its own series, chains, and visible ID.
QR for recipients: generate the QR or the QR URL field so the buyer can verify.
Buyer checklist:
- Ask for the vendor's "declaración responsable".
- Confirm QR, hash, logs, and XML exports exist today.
- Test AEAT connectivity before going live.
- Check there is a clear mode switch and per-taxpayer isolation.
Learn more about electronic invoicing here.
Mandatory SII: who is in, who is not
Who must use SII: Large Companies with €6 million or more in turnover, REDEME, and VAT groups. Filing window is 4 days, or 8 if the invoice is self-billed or issued by a third party.
Optional for others: you can choose to join SII by filing Form 036. If you join, you must stay in it for the whole year. If you are not a monthly VAT filer, you are not forced into SII.
Do not mix regimes: SII is older and about VAT ledgers. Verifactu is new and about certified billing with QR. Crea y Crece is B2B e-invoice. Plan each one separately.
Action plan before July 1, 2026
1) Own it: name one person who owns billing and compliance before the deadline.
2) Map your flows: draft to invoice to state updates to accounting. List every step.
3) Switch software: pick a compliant tool and get the vendor declaration. With renn you can start on the free plan with Verifactu already active.
4) Test AEAT connectivity: connect to AEAT Verifactu services and run sample submissions. Note wait times and batch limits.
5) Set policies: do not delete drafts without a trace. Keep a readable PDF if your clients need it.
6) Train your team: show them what the QR is, how to resend if AEAT is down, and how to read error codes.
7) Deadline: July 1, 2026 for autónomos. No more extensions are expected.
Bottom line
Companies are already in. Autónomos have until July 1, 2026. Build QR, hash chain, and AEAT connectivity into your invoicing software before then. Keep SII, Verifactu, and Crea y Crece separate in your planning. If you want a quick start, renn's free invoicing is already Verifactu-ready.
