Verifactu or Non-Verifactu

If your company issues its invoices through an invoicing computer system (SIF), as of January 1,2026 (as of July 1,2026 if you are self-employed), you must ensure that said computer program complies with the new rules that have been approved to prevent double accounting and fight against tax fraud.

When complying with these obligations, you can choose between two types of SIF:

• "Verifactu" Systems. One option is to choose a "Verifactu" system, with which every time your company issues an invoice, it will send a billing record to the Tax Office electronically.
• "Non-Verifactu" Systems. Another option is to choose a "Non-Verifactu" system, which will not automatically send these records but must meet more technical requirements to guarantee the integrity and unalterability of the data. For example, in this SIF modality, all records must be electronically signed.

Choose the invoicing system that best suits your specific case. For these purposes, bear in mind that, although "Non-Verifactu" systems offer your company a higher degree of privacy against the Tax Office, "Verifactu" systems also have other advantages:

• Better image. Firstly, with a "Verifactu" system, your company can offer a better image to its customers, who – through the QR code that must be included in the invoices – can check with their mobile phone or other electronic device whether these invoices have already been declared to the Tax Office or not (this check is not possible with invoices issued through "Non-Verifactu" systems).
• Fewer requirements. Likewise, as indicated by the Tax Office, if your company is under the "Verifactu" system, it will be subject to fewer requirements. This is logical: the Tax Office will already have all the information about your issued invoices – which your system will be sending electronically each time you issue them – so it will no longer be necessary to make requests for this information.

 

Our professionals will advise you on the most convenient invoicing computer system for your company.