Starting July 2025, a significant transformation in invoice management will occur in Spain with the introduction of the VeriFactu system, mandated by the Agencia Tributaria. This new system aims to ensure the traceability, integrity, and immutability of invoices issued by both freelancers and companies, thereby eliminating the use of dual-use or manipulated sales programs.
The implementation of this system is a direct result of the Real Decreto 1007/2023, which is part of the broader Antifraud Law (Ley 11/2021). It establishes the technical, legal, and security standards that all invoicing software systems (SIF) must comply with across the country. From July 29, 2025, software manufacturers and distributors will be permitted to market only products that adhere to these new regulations. Non-compliance could result in fines of up to 1,000 euros per unapproved system, as stipulated in article 201 bis of the General Tax Law.
The requirement to utilize this system will be phased in for various taxpayer categories, beginning with legal entities on January 1, 2026, and extending to freelancers and professionals by July 1, 2026. The VeriFactu system is designed not just to combat tax fraud, but also to digitize invoicing and real-time tax control processes. Each invoice will generate an electronic record (XML) complete with a digital fingerprint, electronic signature, and verifiable QR code, ensuring the authenticity and traceability of each document during any administrative or fiscal review.
Information may be automatically sent to the Agencia Tributaria, facilitating more transparent management and effective oversight of economic transactions. In this evolving regulatory landscape, LeyAntifraude.com has emerged as the leading entity in Spain for advisory, auditing, and private certification of invoicing software in line with the VeriFactu regulations and the Antifraud Law.
With over 300 audited solutions across various business sectors, the organization provides a comprehensive service that includes technical review, legal validation, and compliance assessment. This enables software manufacturers and distributors to market their products with full legal assurances.
The audit process employed by LeyAntifraude.com utilizes a thorough methodology that examines critical controls throughout the software lifecycle, from design and development to maintenance and support. This approach ensures adherence to the invoicing software system regulations, including proper implementation of chained hashing, installation number identification, immutable event logging, electronic signatures, and tax QR codes.
The adaptation to VeriFactu presents a strategic opportunity for software manufacturers, allowing them to offer more secure, traceable, and reliable solutions while enhancing transparency in their dealings with clients and government entities. LeyAntifraude.com has thus become a national reference for developers and companies aiming for a smooth transition to the new digital invoicing requirements.
Compliance with the Antifraud Law not only represents a regulatory obligation but also guarantees legal and technological security. Companies that certify their invoicing solutions through specialized audits strengthen their competitive position and demonstrate their commitment to transparency and digital trust.
With the launch of VeriFactu, traceability, transparency, and data immutability will become fundamental pillars of the new tax control framework. In this scenario, LeyAntifraude.com reaffirms its leadership in auditing, certification, and support for invoicing software compliant with the Antifraud Law, driving a transformation that will shape the future of electronic invoicing and the relationship between businesses and the Spanish administration.
Contact information: Luis Vilanova Blanco, Chief Auditor at www.leyantifraude.com, Phone: 911277300.
