Verifactu for SMEs: dates, duties and how to be ready
What Verifactu means for SMEs
Verifactu is Spain’s verifiable invoicing system, introduced under its anti-fraud rules. For an SME, the key is not just to “comply”, but to adapt how it issues invoices so its software and records meet legal requirements.
In practice, this affects how invoices are issued, stored and tracked. If your business uses invoicing software, check whether it is ready to meet these requirements and supports a smooth transition.
Timeline: what you need to know
The deadlines are set. Royal Decree-Law 15/2025 of 2 December delayed them by a year: if your SME is a company subject to Corporation Tax, your invoicing software must comply by 1 January 2027; if you are a sole trader, by 1 July 2027. Having more time does not mean there is time to spare: changing software, testing it and training your team takes weeks, so it is worth starting now.
— Check your software: confirm whether your provider has a Verifactu roadmap.
— Identify dependencies: integrations with POS, ERP, accounting or e-commerce systems.
— Set aside time for testing: installing an…
Key obligations for SMEs
The main obligation is to issue invoices and invoicing records with safeguards for integrity, traceability and retention. This means using tools that prevent improper changes and maintain a logical sequence of records.
You must also ensure that your system can generate the information required by the rules and, where applicable, communicate it as specified. Not every business will follow exactly the same process, but all need to use adapted software.
What to check in your current process
— Whether your software can issue invoices with the required fields.
— Whether it keeps a reliable record of changes and cancellations.
— Whether it prevents manual changes outside the system.
— Whether you can export or retrieve the information when needed.
It is also worth reviewing how you handle corrective invoices, credit notes and simplified invoices, as these often raise practical questions.
How to be ready without rushing
The best approach is to break the transition into small steps. First, confirm which software you use and who maintains it. Then ask your provider to explain clearly how it is adapting to Verifactu and what you will need to change.
Next, test the new process well in advance. Create test invoices, check numbering, validations and exports, and make sure your team understands the process. If you work with an accountant, coordinate the approach with them to avoid inconsistencies between invoicing and accounting.
— Review your current setup.
— Speak to your software provider.
— Set a change plan…
Common mistakes to avoid
One of the most common mistakes is leaving the transition until the last minute. Another is assuming an “update” is enough without reviewing processes, users and exceptions. It is also common to overlook whether invoicing software and other tools are aligned.
If your SME has several points of sale or different user profiles, take extra care. The more channels you have, the more important it is for everyone to follow the same approach.
In short, Verifactu should not be treated as an emergency, but as a planned review of how your SME invoices. The sooner you start, the easier it will be to…