Verifactu on 1 January 2027: It Applies to Every Spanish Company, Not Just Those Above €8 Million

If you run a Spanish company (SL, SA or any Corporate Income Tax payer) and don't use the SII, your invoicing software must comply with Verifactu before 1 January 2027, whatever your turnover. Self-employed people and the other obliged taxpayers have until 1 July 2027. A widely repeated claim says the January date only applies to businesses above €8 million: the regulation says no such thing. And the largest businesses, the ones already reporting through the SII, are excluded altogether.

Here is the calendar with the exact legal reference, who is excluded, and what changes —and what doesn't— for an accounting firm that receives its clients' invoices.

The calendar, per the Official Gazette

Royal Decree-law 15/2025 of 2 December (BOE of 3 December 2025) postponed, for the second time, the entry into force of the regulation on invoicing software (Royal Decree 1007/2023). The dates now are:

The €8 million myth

Article 3 of the regulation defines who is obliged by type of taxpayer, not by size: letter a) is simply "Corporate Income Tax payers". There is no turnover threshold. A small limited company invoicing €300,000 a year is in the January group, not the July one.

What does depend on size is the SII, and it works the opposite way to the myth: businesses that keep their VAT books through the Immediate Supply of Information system are excluded from Verifactu (article 3.2). The SII is mandatory, among others, for large companies with turnover above €6,010,121.04, businesses registered for monthly VAT refunds (REDEME) and VAT groups. In other words: large companies generally don't have to adapt to Verifactu; small companies do, and before the self-employed.

Check each client's case with a tax adviser — this article is not tax advice.

What it requires, in one sentence

The software used to issue invoices must create a record of each invoice chained to the previous one, tamper-evident, and print a QR code on the invoice. In the VERI*FACTU mode that record is sent to the Tax Agency automatically as the invoice is issued; in the other mode it is kept and handed over on request.

What changes for an accounting firm — and what doesn't

Verifactu changes how your clients issue invoices. It does not change how their suppliers' invoices reach you:

• Received invoices still arrive as PDFs or on paper. Verifactu is not B2B e-invoicing: a Verifactu invoice can still be emailed as a PDF. Spain's mandatory B2B e-invoicing is a separate rule with its own timeline.
• Receipts and expenses are still photos. Fuel, restaurants, parking and hotels don't reach your client's books in structured form.
• Foreign suppliers are outside Verifactu. Their invoices arrive as before.
• What does improve is that invoices issued with Verifactu software carry a QR code and a more uniform layout, which makes them easier to read.

The work of getting received invoices into the books does not disappear with Verifactu. To size it, take a client's last 100 received invoices and mark those that arrived as a PDF, on paper or as a photo.

Where WhappScan fits

WhappScan is not invoicing software nor a Verifactu system: it does not issue invoices. It handles what stays manual: it reads the received invoices and receipts that arrive as PDFs or photos —including when a client sends them by WhatsApp— and returns supplier, tax ID, date, taxable base, VAT and total, ready for Excel or your accounting software.

Try it with a real invoice on the invoice to Excel tool or a receipt on the receipt to Excel tool: free, no signup, up to three documents a day.

For the wider picture of European mandates, see e-invoicing mandates country by country.

Sources

• BOE — Royal Decree-law 15/2025 of 2 December (Spanish)
• BOE — Royal Decree 1007/2023, consolidated text, article 3 (Spanish)
• Spanish Tax Agency — Invoicing software and VERI*FACTU (Spanish)