VeriFACTU 2026: what Spanish industrial SMEs need to know
Spain's tax authority tightens invoice control. What it means for industrial SMEs and foreign sellers.
Flux Team 25 April 2026 5 min
VeriFACTU 2026: what Spanish industrial SMEs need to know
In January 2026, Spain's VeriFACTU system comes into force, requiring all companies to issue verifiable invoices with cryptographic hash chains and QR codes.
Why now
The Spanish tax authority (AEAT) estimates that fiscal fraud through dual-use software (programs allowing invoice deletion without trace) costs over €6 billion/year. VeriFACTU aims to close that loophole.
What changes for SMEs
- Every invoice carries an SHA-256 hash chained to the previous one
- Mandatory QR code allowing online verification
- Minimum 4-year retention, no retroactive deletion
- Auto-submission to AEAT (optional) or fiscalized local registry
Penalties
Non-compliance can result in fines up to €150,000/year + €3,000 per altered invoice. The Inspection has confirmed intensive checks during the first 6 months of 2026.
Timeline
- January 2026: mandatory for companies (SA, SL)
- July 2026: mandatory for self-employed under direct estimation
- Exempt: simplified regime and companies invoicing <€600/year
Action items
- Verify if your current software is VeriFACTU-compliant
- If not, plan migration before November 2025
- Obtain .p12 certificate from AEAT for auto-submission
- Train accounting teams
The transition isn't technically complex, but requires planning ahead.
#verifactu#aeat#invoice