Who is required to comply with VeriFactu?

• From 1 January 2026, all VAT-registered businesses that pay Corporate Income Tax in Spain and are not subject to SII reporting should use the VeriFactu system for all domestic transactions.
• From 1 July 2026, self-employed individuals, freelancers, and smaller enterprises are required to adopt VeriFactu for their invoices.
• You are not required to comply with VeriFactu if your tax domicile is in Navarra or the Basque Country, or if you are not obligated to send invoices for your business.

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