Verifactu 2027: Spain's New E-Invoicing Rule and What It Means for Your Business

A Spanish rule — here's who it applies to

Verifactu is a requirement from Spain's tax agency, the Agencia Tributaria, and it only applies if your business invoices under Spanish tax law. If that's not you, it's still worth knowing about if you have Spanish clients, suppliers, or a subsidiary that invoices there. If it is you, here are the two dates that matter.

The two deadlines, confirmed by the tax agency

Verifactu — the requirement that invoicing software be tamper-evident and verifiable by the tax agency — takes effect on two different dates depending on the type of taxpayer. They were set by Royal Decree 1007/2023 and pushed back a year by Royal Decree-Law 15/2025, published in Spain's official gazette (the BOE) on 3 December 2025:

• 1 January 2027: companies taxed under Corporate Income Tax (limited companies, public limited companies and other entities subject to that tax).
• 1 July 2027: everyone else required to comply, including self-employed professionals taxed under personal income tax with business activity.

Both dates are confirmed in the Agencia Tributaria's official notice and in Royal Decree-Law 15/2025, in the BOE. There's a testing period before those dates: businesses can already invoice with an adapted system, without it being mandatory yet.

What the rule actually requires

Verifactu isn't a new invoice format or a new tax — it's a requirement on the software you invoice with. The regulation, which develops Law 11/2021 against tax fraud, requires that software to:

1. Generate every invoice so it can't be altered or deleted afterwards, chained to the previous one so a missing invoice would be noticeable.
2. Include a QR code on every invoice, plus the words "VERI*FACTU" if the software sends records to the tax agency in real time (a non-real-time mode also exists, but it still keeps records available to the tax agency).
3. Keep full traceability of every invoice issued, available to the tax agency in any inspection.

For a business owner who isn't a developer, what matters is this: whatever invoicing software you use today has to be adapted to this regulation by your deadline. Your software provider or your accountant confirms that — not you.

What happens if you don't comply

Law 11/2021 added a specific penalty regime (article 201 bis of Spain's General Tax Law) for using non-compliant invoicing software past the mandatory date: fines of up to €50,000 per tax year. For companies that develop or sell non-compliant software, fines go up to €150,000 per year and per type of software. This isn't a fine for an occasional invoicing mistake — it's for having, or selling, the wrong kind of software.

What to do, in order

1. Ask your invoicing software provider (or your accountant, if they invoice on your behalf) whether their system is already adapted to Verifactu, and by when.
2. If you don't get a clear date, start looking at alternatives early. There are months left until 2027, but switching invoicing software isn't a same-day job.
3. Get written confirmation that your system complies. It's the first thing a tax inspection asks for.
4. Don't leave it for late 2026. The closer the deadline gets, the busier every software provider will be.

Where Fold honestly fits in

Fold doesn't issue fiscally valid invoices. It doesn't replace your invoicing software or compete with it: it reads the invoices your system already issues — Verifactu-adapted or not — so your team can ask about them without opening that program: "has this invoice been paid?", "what did we bill this client last month?". It's a layer on top of your invoicing system, not a substitute for it.

From the Professional plan, Fold also flags deadlines: tax deadlines, due dates, and invoices that look duplicated. Every tax deadline it shows comes with "check it with your accountant" attached, because the exact date that applies to your business — depending on your legal structure, your tax regime and any extensions — is something your accountant confirms, not something an automated alert decides.

In short: complying with Verifactu means having adapted invoicing software, and that's on your provider or your accountant. What Fold saves you is the work around it — hunting for an old invoice, checking whether something's been paid, or missing a deadline because it wasn't written down anywhere.

Frequently asked questions

Keep reading

• How Fold works
• What Fold can do: capabilities and connections
• Fold plans and pricing
• How to stop chasing late payments