VeriFactu for autónomos: deadlines, QR codes, and what changes

If you issue invoices with billing software, that system must be adapted before 1 July 2027. Until then it is a trial period. VeriFactu is not a new tax, and it is not the same as mandatory e-invoicing between businesses.

Reviewed 26 September 2026 8 min read

What VeriFactu is

VeriFactu is the common name for the mode of Spain’s billing-software regulation (Royal Decree 1007/2023) that sends records to the Tax Agency. The regulation requires your invoicing program to create secure records, put a QR code on the invoice, and keep those records from being altered.

There are two modes. VERI*FACTU submits records automatically and lets the customer check the invoice. Non-VERI*FACTU does not submit them, and the system must guarantee that the records stay unaltered. The Tax Agency says the taxpayer chooses the mode.

Who it covers, and from when

It covers businesses and autónomos who use computerised billing and have their tax residence in Spain. Anyone already on the Immediate Information Supply system (SII) does not have to change systems because of this regulation.

Companies and other entities that file corporate income tax: systems adapted before 1 January 2027.
Autónomos and everyone else covered: before 1 July 2027.
Until those dates there is a trial period. You can stop sending test records and invoice with another system until the deadline.

The Tax Agency offers a free VERI*FACTU application. A commercial program that meets the regulation also qualifies. Edge cases (paper, spreadsheets, POS tills) are spelled out on the Tax Agency site. If you are unsure whether your setup is in scope, check there or with your gestoría.

The dates come from Royal Decree-Law 15/2025 of 2 December, which amended Royal Decree 1007/2023. Articles that still quote 2025 or mid-2026 as the autónomo deadline are out of date.

What your software has to do

Create a billing record in a secure, standard format.
Include a QR code on the invoice and on the receipt.
Keep billing records unaltered.
If you choose VERI*FACTU mode, send those records to the Tax Agency.

The QR code does not replace the usual invoice fields: number, date, tax ID, base, VAT, and income-tax withholding when it applies. Those still come from the invoicing regulation.

VeriFactu is not B2B e-invoicing

Mandatory e-invoicing between businesses comes from the Crea y Crece act and is developed by Royal Decree 238/2026. That decree is already published. Its application periods (12 months for businesses whose turnover exceeded €8 million, and 24 months for everyone else) do not start until the ministerial order on the public e-invoicing solution comes into force.

On 26 September 2026 that order was not in the official gazette (BOE). A draft had pointed to 1 October 2026, but there is no legal date until it is published. You may need a VeriFactu-ready system and, later, B2B e-invoicing as well.

Where Factura Fácil fits

Factura Fácil issues invoices, quotes the customer can accept, proformas, and delivery notes, with automatic numbering, VAT, and income-tax withholding, on the web and on iOS and Android. If you connect your electronic certificate as a PFX file, you can send the VeriFactu record to the Spanish Tax Agency when you issue: the PDF carries the QR. If the site does not respond, the record stays queued. Voiding an invoice that was already sent creates a cancellation record. For a public body, the invoice can go out as Facturae 3.2 through FACe when the contact has the three DIR3 codes. Modelos 303, 130, 390, and the rest of your calendar are calculated in the app: you generate a BOE file to import on the Tax Agency site, or the ledger spreadsheet for Pre303 and Pre130. That file does not file the return. You or your gestoría submit it.

If you are comparing tools, see invoicing software for autónomos. There is a 2-week trial and no card is required.

What to do now

Write down how you invoice today: software, spreadsheet, till, or by hand.
If you use software, ask the vendor in writing whether it will be adapted before 1 July 2027 and whether it will run in VERI*FACTU mode.
Do not leave the switch until June 2027. Numbering, customers, and invoice history migrate more cleanly with time to spare.
If you have a gestoría, agree whether records will be sent to the Tax Agency. The note for firms is VeriFactu for accounting firms.

Common questions

Is VeriFactu mandatory for autónomos in 2026?

Not as a duty to be fully adapted already. Royal Decree-Law 15/2025 sets 1 July 2027 for autónomos and other taxpayers who do not file corporate income tax. The time before that is a trial period.

Do I have to send every invoice to the Tax Agency when I issue it?

Only if you choose the VERI*FACTU mode, which submits billing records to the Tax Agency. The non-VERI*FACTU mode does not submit them, but the software must keep the records unaltered. Choosing a mode is voluntary.

Does VeriFactu replace modelo 303 or modelo 130?

No. VeriFactu regulates the system you use to issue invoices. VAT and income-tax prepayments are still filed on their own forms.

Is it the same as TicketBAI or Batuz?

No. TicketBAI and Batuz belong to the foral tax authorities in the Basque Country. VeriFactu is the state Tax Agency’s rule. If you file with a foral authority, check your case with your accountant.

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.