In 2026, the system for managing their business will change for many freelancers and entrepreneurs with the arrival of the Tax Agency's new system: Verifactu.

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Below, we provide answers to the main questions for which information has already been made available:

1. WHAT IS VERIFACTU?:

   It is the regulation that will enter into force in 2026 (if you are self-employed starting from 07/01/2026, and if you are a business owner starting from 01/01/2026). This will mean that invoices must carry a QR code and will be sent in real-time to the Tax Agency (for greater control by the administration).

2. WHO WILL VERIFACTU AFFECT?:

   It will affect self-employed individuals and business owners who are using, or plan to use, billing software, whether to issue standard invoices or simplified invoices. We detail the three most common cases:

   • You issue invoices with billing software: IT WILL AFFECT YOU, because the regulation actually applies to the billing software itself, and forcibly affects its users.

   • You issue invoices with pen and paper: IT WILL NOT AFFECT YOU. VeriFactu focuses on the use of billing software, but if you do not use software, the regulation will not affect you, at least for the time being.

   • You issue invoices in Excel or Word (or similar): in this case, there are two possibilities:

     • If you use Excel or Word solely to issue invoices (that is, you manually type in the client data, concept, tax base, VAT/IGIC, etc.), IT WILL NOT AFFECT YOU.

     • If your use of Excel or Word is similar to that of billing software (it stores data, creates reports, has macros, generates ledgers automatically, etc.), YOU WOULD BE SUBJECT TO VERIFACTU.

3. WHAT IMPLICATIONS WILL IT HAVE, HOW WILL IT AFFECT ME?:

   The billing program used must be capable of creating drafts and final invoices.

   Drafts will be documents that can be freely modified.

   Once all the data in the draft is correct and it is converted into a final invoice, the program will generate the invoice and automatically register it with the Tax Agency. This invoice will be UNTOUCHABLE; it cannot be modified or deleted.

   This implies that when an invoice is about to be issued, all key fields must be reviewed to avoid mistakes. In the event of errors, a corrective invoice must first be issued to cancel the initial one, followed by a new invoice with the correct data. You can access the following link https://www.nomaspapel.es/es/blog/2020/11/12/como-hacer-una-factura-rectificativa to see how to issue a corrective invoice.

   It will be extremely important not to make mistakes with DATES. For example, if we generate a final invoice (uploaded to the Tax Agency) dated 10/01/2025, it will NO LONGER be possible to generate an invoice with an earlier date. This is especially relevant for those invoices for pending work that are postponed over time and were finally issued with the originally planned date; this will no longer be allowed.

   In the following link to the Tax Agency website, you will find answers to the most frequent questions so far: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html?faqId=1087ce7ebcc06910VgnVCM100000dc381e0aRCRD

   VeriFactu is already in testing. Companies offering billing software are already marketing it for those who want to get ahead and test the new system's operation. If you have billing software, contact your provider to ensure whether or not you are obliged to link to the new system. Through Nomaspapel, we can put you in touch with some of these providers so you can consult the possibilities they offer without any obligation.