Verifactu for the self-employed: your date and what to do
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Say how you are taxed and how you invoice: the check, preset for the self-employed, tells you whether Verifactu applies and the last day on your current software.
Verifactu in your case
1 July 2027
Your software must meet the Regulation before 1 July 2027: the last day on a non-adapted system is 30 June 2027 (RD 1007/2023, fourth final provision, as worded by RDL 15/2025).
| Timeline group | Everyone else |
| Mode you can choose | VERI*FACTU (each record sent to the AEAT) or non-VERI*FACTU (signature and event log) |
| Software on sale adapted since | 29 July 2025 |
| Free alternative | AEAT invoicing app (art. 7.b) |
Basis: RD 1007/2023, arts. 1.3, 3 and 4; fourth final provision as amended by RDL 15/2025 (BOE 3/12/2025). Not tax advice.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
If you are self-employed in Spain and pay personal income tax on a business activity, Verifactu applies as soon as you issue invoices with software, even for only part of them, under article 3.1.b of Royal Decree 1007/2023. The same goes for joint ownerships and civil partnerships taxed as pass-through entities. After Royal Decree-law 15/2025, your invoicing system must be adapted before 1 July 2027, six months after companies; the last day on non-adapted software is 30 June 2027. Being on the flat-rate scheme, known as módulos, does not exempt you: the rule excludes nobody because of how their income is assessed. You are outside it if you invoice by hand, keep your books on the SII or have your tax domicile in the Basque Country or Navarre. If you issue few invoices to identified customers, the free Tax Agency app complies. Using non-compliant software once you are caught is fined 50,000 euros per financial year under article 201 bis of the General Tax Act.
Your case in three questions
| Situation | Verifactu | Basis |
|---|---|---|
| Self-employed invoicing with software, direct or flat-rate | Caught before 1 July 2027 | RD 1007/2023, art. 3.1.b |
| Joint ownership or civil partnership in business | Caught before 1 July 2027 | RD 1007/2023, art. 3.1.d |
| Self-employed invoicing only by hand | Not covered | RD 1007/2023, art. 3.1 |
| Self-employed on the SII | Excluded | RD 1007/2023, art. 3.3 |
| Tax domicile in the Basque Country or Navarre | Foral rules | RD 1007/2023, art. 1.3 |
The regulation applies to anyone using invoicing software, “even if they use it only for part of their activity”. If you write most invoices by hand but some with software, you are in. The timetable is in the fourth final provision, as worded by Royal Decree-law 15/2025: companies before 1 January 2027 and everyone else, the self-employed included, before 1 July 2027.
Three ways to comply
The first is to update the software you already use, if your provider releases an adapted version with its statement of compliance. The second is to switch to other software that has one. The third is the Tax Agency invoicing app, free and VERI*FACTU, designed for people invoicing in their own name to identified customers. Order HAC/1177/2024, article 19, sets its limits: a mandatory recipient and no moving invoices to another system. The conditions are in the AEAT app guide.
If you give receipts in a shop or in hospitality, the app does not work for you and you need your own terminal or software. If your accountant invoices for you, ask whether their system keeps your records separate and who will hold the statement of compliance. Whatever you choose, test it a few weeks before your date so the first compliant invoice is not also your first try.
Then e-invoicing arrives
Verifactu is not the last duty. If you invoice businesses, structured e-invoicing under RD 238/2026 will reach you, by our calculation, on 6 October 2028 if your turnover does not exceed €8,000,000. As an individual at that turnover, reporting invoice status stays voluntary until 6 October 2029. Check your date:
B2B e-invoicing mandatory from
B2B e-invoicing mandatory from
6 October 2028
| Report status and payment | Mandatory from 6 October 2029 |
| PDF alongside the invoice until | – |
| Accepted formats | UBL (EN 16931), UN/CEFACT CII, EDIFACT, Facturae |
| Free option | AEAT public solution |
More detail in e-invoicing for the self-employed and in the full timeline. To see what you risk if you are late, use the penalty calculator based on the General Tax Act.