VeriFactu for autónomos: what it is, who it affects, and what you need to do

Note: regulation with dates that have already been postponed several times; last reviewed 2026-06-12. The current dates (1 de enero de 2027 for sociedades and 1 de julio de 2027 for autónomos) were set by Real Decreto-ley 15/2025, de 2 de diciembre. Confirm them at the sede electrónica de la AEAT before making any decisions.

In recent months many autónomos have received an email or a call from their gestor with the subject "VeriFactu" and, in many cases, the reaction has been the same: does this affect me? Do I need to do something now? This guide answers those questions directly.

What is VeriFactu?

VeriFactu is the invoice verification system developed by Real Decreto 1007/2023, approved within the framework of Ley 11/2021 de medidas de prevención y lucha contra el fraude fiscal (Ley Antifraude).

In practice, it requires sistemas informáticos de facturación (SIF) - that is, the software you use to issue your invoices - to meet a series of technical requirements:

• Invoicing records must be complete, unalterable, and traceable: you cannot delete or modify an invoice without leaving a record.
• Each invoice carries a QR code that allows it to be verified at the AEAT sede.
• In the "VeriFactu" mode proper, records are automatically sent to AEAT in real time or near real time.

The goal is clear: for Hacienda to be able to cross-check declared invoicing against the real records in the software, closing the door on double bookkeeping and fake invoices.

Does VeriFactu affect autónomos?

Yes, if you issue invoices through a software program.

The rule is aimed at any business owner or professional - including autónomos under estimación directa or módulos - who uses software to generate their invoices. If your invoicing tool is not adapted when the obligation takes effect, you'll be in violation.

Who is excluded (with caveats)

• Taxpayers in the SII (Suministro Inmediato de Información): large companies required to use SII already submit invoicing data to AEAT and are excluded from VeriFactu. Most autónomos are not on SII, so this point changes nothing for you.
• País Vasco and Navarra: these foral territories fall outside the scope of VeriFactu (RD 1007/2023 is limited to the common-regime territory). País Vasco uses TicketBAI across its three territories - Álava, Bizkaia, and Gipuzkoa - integrated in Bizkaia within the Batuz system. Navarra has its own foral regime and does not apply TicketBAI or Batuz: it is developing its own system (provisionally "NaTicket"), still without a confirmed mandatory date.
• Strictly manual invoicing: if you issue invoices by hand on paper, the rule does not require you to have a SIF. AEAT has also clarified that using Word or Excel like a typewriter - only to enter data, print, and keep a specific invoice, without automatic calculation, without storing or managing invoices, and without macros that generate IVA/IRPF books - is also not considered an invoicing software system, so it would fall outside VeriFactu. On the other hand, if the spreadsheet automatically calculates amounts or taxes, saves and manages your invoices, or generates listings, it does become a SIF and must comply.

When does VeriFactu become mandatory?

The timeline was postponed by a full year through Real Decreto-ley 15/2025, de 2 de diciembre (BOE of 3 de diciembre de 2025), which amended the Regulation. As of this review (2026-06-12), the current dates are:

• Software manufacturers and developers: their products had to be adapted from 29 de julio de 2025 (this date was NOT postponed). That's why many tools already offer compatible versions.
• Sociedades (Impuesto sobre Sociedades taxpayers): mandatory from 1 de enero de 2027.
• Autónomos and other taxpayers (IRPF, IRNR with permanent establishment, income-attribution entities): mandatory from 1 de julio de 2027.

These dates already incorporate the December 2025 postponement. Since the regulation has changed several times, it's worth confirming them at the AEAT sede before making any decisions.

What does VeriFactu mean in an autónomo's day-to-day life?

If your gestor or an app issues your invoices

This is the most common situation: you use your gestoría's software, or an online tool (Holded, Quipu, Conta, Billin, etc.) to generate and send invoices. In that case, the responsibility for adapting the software falls on the provider, not you.

What you should do:

1. Confirm with your provider or gestor that their software is already adapted or has a confirmed update date.
2. Don't put off the conversation: if your gestor hasn't said anything and the mandatory date is approaching, ask directly: "does your program comply with VeriFactu?"
3. Get written confirmation (an email is enough) that the tool is adapted. If there's a problem later, you'll have backup.

If you invoice with Word, Excel, or a hand-made PDF

If you use Word or Excel only as a typewriter for a one-off invoice (without automatic calculation or invoice management), AEAT considers you to be outside VeriFactu. But as soon as the tool calculates taxes, stores, or manages your invoices, it becomes an invoicing system and must comply: in that case you'll need compatible invoicing software that generates the QR code and unalterable records.

The options don't have to be expensive: there are free or low-cost tools for autónomos with few invoices per month. Check the list of certified software that AEAT will publish on its sede.

How to check if your tool is already "VeriFactu compatible"

• Look on the provider's website for the label "VeriFactu" or "conforme al RD 1007/2023".
• Check whether the app already generates a QR code on invoices.
• Check the provider's news section or blog - most have explicitly communicated their adaptation.
• If you use your gestor's software, call them and ask.

For more context on how to invoice correctly as an autónomo, see our complete IVA guide for autónomos.

What happens if I don't comply?

The Ley Antifraude establishes specific penalties for using software that doesn't meet the integrity and unalterability requirements. The fines can be significant, and simply having a non-adapted program installed can be considered a violation, regardless of whether it was used to hide income.

It's not just about the invoice itself: AEAT can cross-check the QR data on any invoice against its records. If the data doesn't match or doesn't exist, it automatically raises suspicion.

Do I need to hire a gestor to adapt to VeriFactu?

For most autónomos, no. If you switch to compatible software, compliance is automatic - the program itself generates the records and sends them to Hacienda without you having to do anything else.

If you have doubts about whether your specific situation (invoice volume, type of activity, territory) has any nuance, a one-off consultation might be worth it. Read our guide on whether you need a gestor as an autónomo to assess that.

If you also invoice international clients through platforms like Upwork, Deel, or Stripe, see our guide on how to invoice on international digital platforms - in those cases VeriFactu also applies if you use software to generate invoices.

Official sources

• Real Decreto 1007/2023, de 5 de diciembre, approving the Regulation establishing the requirements that computing or electronic systems supporting invoicing processes must meet.
• Ley 11/2021, de 9 de julio, on measures to prevent and combat tax fraud - articles on invoicing software systems.
• AEAT - VeriFactu: sede.agenciatributaria.gob.es (section "VeriFactu / Sistemas informáticos de facturación").
• Real Decreto 254/2025, de 1 de abril, which amended RD 1007/2023 (standardization of formats and deadlines; set 29 de julio de 2025 for manufacturers).
• Real Decreto-ley 15/2025, de 2 de diciembre (BOE of 3 de diciembre de 2025) - postponed the obligation to 1 de enero de 2027 (sociedades) and 1 de julio de 2027 (others).