Verifactu: what it is and how we handle it for you
The obligation to invoice with compliant systems reaches the self-employed on 1 July 2027.
Updated on 8 Oct 2026 · 1 min read
Verifactu is the Spanish tax agency’s system to make sure invoices issued with software can’t be altered: each invoice generates a record chained to the previous one, carries a QR code and is reported to the tax agency (AEAT).
Dates
- 1 January 2027: companies.
- 1 July 2027: everyone else, including the self-employed.
Does it affect me if my activity is VAT-exempt?
Yes. Being exempt from VAT doesn’t exempt you from invoicing or from Verifactu if you use software. Those who invoice by hand and those taxed in the Basque Country or Navarre, which have TicketBAI and their own regional systems, are outside it.
How Vínculo handles it
We issue your invoices in your name under an invoicing mandate, generate the record and the QR code, and send it to the tax agency through a certified provider. The tax responsibility is still yours, but there’s nothing more you need to do.
Can’t find what you’re looking for?
Write to us and we’ll reply on working days. This channel isn’t for emergencies.