If you are a freelancer in Spain, from 1 July 2027 you will be required to use invoicing software that complies with Verifactu. You will no longer be able to invoice with Excel or with software that does not generate verifiable records.
Before Verifactu, you could invoice with any tool — Excel, Word, a simple programme or even by hand. There were no technical requirements on the software you used.
With Verifactu, your invoicing software must generate an unalterable record for each invoice with a SHA-256 digital fingerprint, chain the records so that none can be deleted or inserted, include a QR code on all invoices and send the records to the Tax Agency automatically in VERI*FACTU mode.
From that date, issuing invoices with non-compliant software can result in fines of 50,000 euros per fiscal year.
The first step is to assess your current situation — if you invoice with Excel or software without Verifactu compatibility, you need to change. Look for software with a responsible declaration, VERI*FACTU mode and automatic submission to the AEAT, and configure your NIF, name and business activity data.
The AEAT system is already operational, so you can start voluntarily and familiarise yourself without pressure. If you need to migrate data, many programmes allow you to import contacts, products and previous invoices from Excel.
If you are a freelancer and need Verifactu invoicing, CokuApp is your solution.