Why is it urgent to adapt your company to Verifactu?
Time is running out. Starting on January 1, 2026, all commercial companies in Spain will be required to issue invoices that comply with the Verifactu regulation, established by the Tax Agency and published in the BOE.
This means that companies have only a few weeks left to adapt their invoicing systems, avoiding penalties and ensuring operational continuity. In this article, we explain what the law requires, how to comply with it, and how to turn this obligation into an opportunity for improvement.
What is Verifactu and what changes in your invoicing
Verifactu is the new verified invoicing system promoted by the Tax Agency to ensure the integrity, preservation, and traceability of all issued invoices.
Its objective is clear: to put an end to the manipulation of accounting records and improve tax transparency through secure digital systems connected to the Spanish Tax Agency (AEAT).
Legal effective date
Starting on January 1, 2026, public limited companies, limited liability companies, and similar entities will be required to use invoicing systems compliant with Verifactu. If your current software does not meet the technical requirements, you will need to update it before that date.
Key technical requirements of Verifactu
To comply with the regulation, your system must be able to:
- Automatic recording of each issued invoice with an electronic signature.
- Data immutability: no invoice may be modified.
- Generation of a secure XML file ready to be sent to the Tax Agency (AEAT).
- Synchronization with the Tax Agency in real time or deferred.
- Unique identifier and timestamp for each invoice.
These requirements ensure the reliability and full traceability of the process, reducing human errors and improving tax control.
Implementing Verifactu is not just about complying with the law, but about modernizing your invoicing system with more secure and automated technology.
Penalties in case of non‑compliance
The penalties associated with VeriFactu will depend on the specific violation committed. The General Tax Law (art. 201 bis LGT) establishes penalties for different offenders and types of infractions:
| Offender | Violation | Penalty |
| Manufacturers/distributors of SIF | Sale of non‑approved software | €150,000 fixed per fiscal year and type of SIF |
| Manufacturers without mandatory certification | Failure to certify the software when required | €1,000 per system marketed |
| Users (self‑employed/companies) | Possession or use of non‑approved or altered software | €50,000 per fiscal year |
How to adapt your company to Verifactu without complications
1. Review your current invoicing system
Check whether your ERP or accounting software meets the criteria of Royal Decree 1007/2023. Ask yourself:
- Does it generate electronic signatures on invoices?
- Does it record events with full traceability?
- Can it communicate automatically with the Tax Agency (AEAT)?
2. Plan the transition
Define a roadmap including:
- Pre‑integration testing.
- Training for the accounting team.
- Gradual implementation by departments.
3. Take advantage of the digitalization opportunity
Implementing Verifactu does not have to be a burden. This is the perfect moment to improve your accounting efficiency, eliminate manual processes, and strengthen trust with clients and auditors.
Benefits of getting ahead of the Verifactu deadline
- Guaranteed legal compliance before the deadline.
- Greater document security and traceability.
- Reduction of human errors and optimization of the accounting workflow.
- Improved reputation with auditors and public authorities.
- Smooth integration with other business processes.
Companies that adapt early will not only avoid penalties, but will reach 2026 with more modern and efficient systems.
Don’t wait until the last moment
The countdown to adapting your company to Verifactu has already begun. Every passing week reduces the time available to test, validate, and train your team.
Complying with Verifactu is not only a legal obligation, but also an opportunity to digitize and optimize your financial management.
Take action today: choose a certified solution, plan the migration, and ensure your company is fully prepared for 2026.
How ABD Consulting and IT Solutions can help you
At ABD Consulting and IT Solutions we help companies comply with the Verifactu regulations quickly, safely, and without interruptions.
We offer three service models designed according to your ERP system:
- Verifactu Web: an external platform compatible with any business management system.
- VeriFactu Extension Module (perpetual license): ideal for companies working with versions prior to Business Central 14 or later, and that prefer a perpetual license.
- VeriFactu Extension Module (annual subscription): designed for Business Central SaaS versions or BC14 and later.
In addition, we offer additional services such as:
- Additional configuration for more companies.
- Custom sales invoice design.
- Sales credit memo design tailored to your needs.
Don’t let the final weeks slip by. Get in touch with ABD and ensure your company is fully adapted before the January 2026 deadline.