The entry into force of the new tax framework requires that any company, professional, or self-employed individual conducting economic activity on Spanish territory have a certified Electronic Invoicing System (SIF). This means that, to issue valid invoices in accordance with the law, management software must generate tamper-proof records with hash digital fingerprints, digital signatures, and the ability to retain records for four years. This obligation covers all invoicing in Spain, regardless of company size, turnover, or sector. However, if your activity only takes place outside of Spain and you do not have a tax establishment in the country, you are not required to meet these requirements.
Regarding VeriFactu, the integration and automatic real-time submission of invoices to the Tax Agency is optional at this stage. The software should be ready to activate this function, but companies are not obliged to use it from the outset; you can choose to activate real-time submission or not. Nonetheless, you must keep digital records and make them available to the authorities upon inspection or official request. Large taxpayers—corporations subject to Corporate Tax—must adapt their systems starting January 2026, while self-employed individuals have until July 2026. Users of the Immediate Information Supply (SII) system remain exempt from immediate integration but must fulfill other control and record-keeping requirements.
Practical Recommendations:
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Confirm with your provider that your software meets technical requirements: hash generation, digital signature, VeriFactu capability.
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Decide whether to activate the VeriFactu option for automatic invoice submission, taking advantage of benefits like QR codes and instant verification.
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Check the applicable exemptions according to your tax regime, and focus on keeping all records ready for inspection.
Conclusion:
The real obligation is to adapt your invoicing system and meet the technical requirements set by the Anti-Fraud Law and Royal Decree 10072023, always having VeriFactu submission available if you choose to activate it. Being prepared helps you avoid problems and maintain legal peace of mind in your business
