In the context of the digitalization of tax processes in Spain, the Verifactu system has generated notable interest among companies, SMEs and the self-employed. This new model, regulated in the Regulation of Computerized Billing Systems (RSIF) which derives from the Anti-Fraud Law, the regulation of electronic invoicing, which derives from the Create and Grow Law, has been developed in parallel, which has caused some confusion about its differences, deadlines and implications.
Verifactu is a voluntary functionality – although intended to become standard – that allows invoices issued in real time to be sent to the Tax Agency, guaranteeing their inalterability and traceability. This system is integrated into the RSIFwhich was going to be mandatory for SMEs from January 2026 and that the Government has postponed. This regulation establishes stricter technical requirements for billing programs, including the use of certified software and measures against data manipulation. As a result of this postponement, the entire RSIF began to be popularly referred to as “Verifactu” or “Verifactu Law” (when in reality, it is only a voluntary part of it).
As we say, although its mandatory implementation was expected in 2026, the Government announced a one-year extension for self-employed workers and SMEs regarding the mandatory nature of the use of certified software.
It is report which has been developed by the colleagues of MuyPymes is the result of the survey launched to the readers of MuyPymes, during January 2026 and aims to analyze the degree of current implementation of the known as Verifactu system, know how companies are adapting their tools and processes, and examine the real impact of the extension on small businesses and self-employed workers. We have done it thanks to the collaboration of TeamSystem, Cegid y Wolters Kluwer.
