The calendar is underway and the countdown has begun. On January 1, 2026, marks the beginning of a historical transformation in the way of billing in Spain. The Tax Agency will implement verifactu as a mandatory system for companies subject to the Corporation Tax. And as of July 1 of the same year, it will also be for freelancers and other entities. Although there is still room to adapt, the key question is: Are SMEs prepared?
The verifactu system, integrated within the Anti -Arude Law, will involve a deep change in the issuance, cancellation and communication processes of invoices. The regulations will force all taxpayers to send their invoices to the Tax Agency electronically, incorporating elements such as a QR code and guaranteeing the inalterability of the data.
What differentiates Verifactu from the traditional electronic invoice?
Although they share principles of digitalization, verifactu adds an additional layer of fiscal control. Unlike current models, invoices cannot be canceled or modified without prior authorization. In addition, each document must be sent automatically, or manually, if the AEAT is configured through a certified system.
One of the great allies in this process is Holdedthe leading billing software in Spain for SMEs and entrepreneurs. Its solution is approved by the Tax Agency and allows automating the generation and sending of invoices from multiple channels, including e-commerce as Amazon or Shopify.
More than 7 million companies and freelancers must adapt to this new mandatory digital billing system. What really changes with verifactu and how can SMEs prepare?
“Adopting verifactu not only allows you to prepare with time, but can reinforce your reliability image against the Treasury,” they explain from Holded.
The most frequent doubts of SMEs (and their answers)
System change generates many questions among professionals. Some of the most repeated are:
- Is it already mandatory? No. The adoption is voluntary until January 2026 (companies) or July (self -employed), but once inside, you cannot leave until the end of fiscal year.
- What if I issue invoices from abroad? They must also comply with the anti -arud law if the issuer is subject to Spanish regulations.
- What happens if I’m wrong? Invoices can only be annulled if they have previously been sent and accepted by the Treasury. Forget about canceling without control: traceability is the key.
- What about marketplaces? With tools like Holded, you can easily integrate them and decide whether to send the invoices directly or validate them before.
Who are exempt and what happens if I fail?
The Tax Agency has established the call “Rule of 4 no”which leaves certain groups: those who have no obligation to issue invoices, the companies attached to the SII, the taxpayers of Navarra and the Basque Country and those with express resolution of exemption.
Yes indeed, The sanctioning regime is overwhelming. Fines can reach the 50,000 euros If the established technical requirements are breached. Having solutions like Holded, which are already prepared for this framework, becomes more than a recommendation: it is a necessity.
Verifactu can also be easy (and even fun)
To facilitate change, Holded has launched a summer campaign that does not go unnoticed: “Veri Verifactu, Vray Vary Good with Holded”. With a casual tone and informative approach, it seeks to demystify a process that seems complex, but it can be simple with the right tools.
“The best strategy is to anticipate. The sooner you start working with Verifactu, the less surprises there will be in 2026,” they say from Holded.
