What Verifactu is, which deadlines apply, and how GestiFactura handles it

If you are a freelancer or run a small company in Spain, you will have heard of Verifactu, probably with a different date each time. This article explains what it is, what it requires, which deadlines are in force as of October 2026, and how we approach it in GestiFactura, our invoicing software.

What Verifactu is

Royal Decree 1007/2023, of 5 December, approved the regulation on computerised invoicing systems (RRSIF). It sets the requirements that the software used by businesses and professionals to issue invoices must meet: integrity, preservation, accessibility, legibility, traceability and unalterability of invoicing records.

VERI*FACTU is the mode in which the software sends invoicing records to the Tax Agency immediately. The other mode, without sending, requires the system to generate and keep records with a hash and signature so they can be verified. In both cases, the essential point is that an issued invoice cannot be altered or deleted without leaving a trace.

In practice, for a freelancer this means three things:

• Sequential numbering without gaps or duplicates.
• A record of every invoice and every correction, chained to the previous one.
• Software that does not allow “touching up” an invoice already issued.

The deadlines, as of today

This is where most of the confusion lies. What is in force according to the Tax Agency:

Taxpayer	Deadline in force (RDL 15/2025)
Entities filing Corporate Income Tax	before 1 January 2027
Everyone else (freelancers and professionals)	before 1 July 2027

And what has been announced: on 5 October 2026 the Ministry of Finance communicated its intention to postpone the pending obligations of Royal Decree 1007/2023 until October 2028, so they coincide with mandatory electronic invoicing for businesses and professionals with annual turnover below 8 million euros. That intention is not yet an approved rule; when it is, the deadlines in the table will change. The note itself states that the requirements on integrity, preservation, traceability and unalterability will remain substantially equivalent.

Our recommendation: do not wait for the last deadline. The underlying requirements are not going away, and moving from Word templates to a proper system is easier with time than in a hurry.

How GestiFactura handles it

GestiFactura does one thing: create legal invoices for freelancers and small companies. We designed it from the start to comply with the regulation:

• Automatic, sequential numbering. Series without gaps or duplicates; the user cannot pick the number.
• Unalterable records. An issued invoice is not edited; it is corrected with a linked corrective invoice.
• VAT and IRPF calculated. The right rates on every line and totals that always add up, with the fields the Tax Agency requires: tax ID, fiscal address, taxable base, tax amounts.
• PDF and delivery. A clean PDF with your details and logo, emailed or saved to Google Drive from the application.
• Payment status. Paid, pending or overdue, so you know whom to chase.

One plan, no modules. GestiFactura is in public beta and can be tried at gestifactura.com.

What to do this week

1. Check which software you issue invoices with today and whether your provider has published its RRSIF compliance declaration.
2. If you invoice with Word or Excel, start migrating: register your clients in a system and issue the next invoices from there.
3. Keep the PDFs and records of every invoice issued since the change.

If you have questions about your specific case, write to us. And if what you need is to integrate invoicing with your own software, we do that too.