Learn how Spain's new VeriFactu regulation, effective from 2026, will transform e-invoicing and tax compliance.
This overview includes key deadlines, system requirements, exemptions, and guidance on integrating VeriFactu with SAP systems.
Spain is set to implement VeriFactu, a certified e-invoicing framework established under Royal Decree 1007/2023 and officially approved in December 2023. This new system will redefine how businesses issue and store invoices. Building on the Suministro Inmediato de Información (SII) system introduced in 2017, VeriFactu establishes stringent technical standards for billing software to ensure transparency, traceability, and compliance with anti-fraud measures.
In April 2025, the Spanish Tax Agency (AEAT) released its first VeriFactu services via its Electronic Office, allowing businesses and software developers to begin early testing and adaptation.
This regulation is part of Spain's broader digitalization strategy and aligns with upcoming EU initiatives under VAT in the Digital Age (ViDA).
VeriFactu applies to Spanish resident taxpayers using electronic invoicing systems who are not currently reporting transactions through SII. Compliance will be mandatory according to the following timeline:
Originally planned for July 2025, the implementation was postponed to 2026 to allow additional adaptation time. Businesses already reporting under SII are generally exempt, as their real-time VAT submissions align with the transparency objectives of VeriFactu.
VeriFactu is applicable throughout Spain, except in territories with their own fiscal regimes that may implement equivalent systems. This requirement does not apply to taxpayers already subject to real-time reporting obligations under SII. The SII system is mandatory for large companies (those generating more than €6 million in annual turnover), although all Spanish taxpayers may voluntarily opt in.
However, billing system requirements do not apply to SII taxpayers conducting self-billing or issuing invoices on behalf of third parties as required by law. When invoices are issued on behalf of a third party under a private agreement, the issuer must still comply with VeriFactu requirements, even if they are reporting under SII.
Non-resident entities holding a Spanish VAT number will not be affected unless they maintain a fixed establishment in Spain. Additionally, taxpayers exempt from invoicing obligations, who do not issue invoices, are outside the scope of VeriFactu.
Organizations subject to the VeriFactu regulation must choose between two compliance models: VeriFactu and non-VeriFactu.
While the term “VeriFactu” is commonly used to refer to this obligation, it encompasses two distinct approaches to meet Spain's certified billing requirements:
1. VeriFactu – Real-Time Reporting Model
Under this model, invoice data is automatically submitted to the Spanish Tax Agency (AEAT) at the time of issuance, enabling direct verification through the tax authority’s online portal.
Key Advantages of the VeriFactu Model:
2. Non-VeriFactu – Certified Local Compliance Model
Alternatively, organizations may opt to comply without submitting invoice data in real-time under the non-VeriFactu model, which introduces greater technical and compliance complexity.
Key Considerations for the Non-VeriFactu Model:
For most organizations, the VeriFactu model offers a more sustainable path, especially when integrated with ERP platforms like SAP.
To achieve VeriFactu compliance, invoicing systems must:
Additionally, compliant billing software must include a "responsible declaration" (declaración responsable), a form of self-certification confirming that the billing system meets VeriFactu's legal and technical standards. Further details will be clarified in the forthcoming Ministerial Order issued by the Spanish Tax Agency.
For companies operating in Spain, VeriFactu presents both a regulatory challenge and an opportunity for digital transformation in tax and billing processes.
To prepare, organizations should:
Businesses adopting the VeriFactu model will enjoy simplified technical requirements, greater transparency, and improved automation through AEAT-provided support services, such as pre-filled VAT returns and VAT books.
Early preparation will help minimize disruption and ensure a smooth transition leading up to the 2026 deadlines.
At KGT, we view VeriFactu as a logical progression in Spain’s movement towards real-time, certified tax reporting.
Our experts combine extensive knowledge of SAP tax integration, e-invoicing frameworks, and compliance automation to assist organizations in achieving sustainable readiness for VeriFactu.
Whether you are currently operating under SII or will need to adopt VeriFactu by 2026, KGT offers the strategic and technical guidance necessary to ensure seamless alignment between your SAP system, tax data, and regulatory obligations.
KGT has created an SAP-integrated e-invoicing add-on solution for Spain, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched the Spanish e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Spanish e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409