The upcoming arrival of VERI*FACTU (a verifiable invoicing system promoted by the Spanish Tax Agency) in 2027 has sparked doubts in small businesses and traditional sectors where basic cash registers, simple receipts, and handwritten invoices are still commonplace. We'll explain…
The adaptation to VERI*FACTU (a verifiable invoicing system promoted by the Agency) led to an extension of the initially planned deadlines. Royal Decree-Law 15/2025 has given companies and professionals more time to adapt their IT invoicing systems to the new requirements of the Regulation approved by Royal Decree 1007/2023.
Under the new schedule, companies that file Corporate Income Tax returns must have their systems adapted before January 1, 2027. For the rest of the self-employed and taxpayers, the deadline is extended to July 1, 2027.
In practice, this means there is still a transition and testing period. In fact, during this time, a different billing system can continue to be used, even if prior testing has been carried out with the VERI*FACTU method.
And this expansion was probably necessary. Because the more you delve into the standard, the more evident it becomes that not all activities work the same way, nor do all forms of invoicing fit easily into a fully automated model.
That's precisely where many doubts begin to arise in small businesses, traditional activities, or businesses that continue to use fairly basic methods to document their daily operations.
Handwritten tickets and invoices
In recent months, a rather simplistic idea had spread. It was assumed that any business with receipts or a cash register was automatically obligated to implement software adapted to VERI*FACTU. However, the legal reality is far less automatic than it initially seemed.
What's truly important isn't just issuing an invoice or providing a receipt to the customer. What the regulations really analyze is whether there's a computer system involved in the invoicing process, storing, processing, retaining, or managing that information.
And this changes things quite a bit.
There are small businesses where invoices are still issued manually, even using carbonless forms, especially when the customer requests a full invoice. In these cases, if there isn't actually a computerized invoicing system in place, the obligation to comply with the VERI*FACTU Regulation may not be applicable in the same way.
The Tax Agency has begun to recognize precisely this situation in some recent consultations (such as Binding Consultation V0365-26), making it clear that a handwritten invoice, by itself, does not automatically make a business obliged to use a VERI*FACTU system.
- Attention. Simply issuing invoices does not necessarily mean you are required to use specialized software. The key is whether or not a computerized invoicing system is involved.
Now, here's where the real practical problem arises. Many businesses believe they're working "manually" when they're actually using tools that fall under the umbrella of a computerized billing system. And the concept is much broader than some people realize.
We're not just talking about complex business management programs. This can also include certain applications, POS systems, advanced cash registers, or systems that store transactions, allow for record retrieval, or retain billing information.
Therefore, the difference between being obligated or not can depend on small technical details that often go unnoticed in the day-to-day running of the business.
- Attention. Some businesses generate manual invoices but subsequently enter that data into internal control programs, point-of-sale applications, or management systems. In these cases, it's advisable to carefully review whether a computer system compliant with the Regulation is already in place.
Another aspect that is generating quite a bit of confusion is that of cash register tickets.
Many people assume that any receipt automatically equates to a simplified invoice. But that's not always the case.
Some traditional cash registers simply generate a basic receipt with the date, time, and amount, but without meeting all the requirements of the Billing Regulations. When this happens, the document may not legally qualify as a simplified invoice.
And this also has important consequences regarding VERI*FACTU.
Because if the document issued does not even have the nature of an invoice according to the Billing Obligations Regulation, it also does not automatically activate the obligations provided for the computer billing systems.
- Attention. Many receipts used in small businesses do not actually meet the requirements of a simplified invoice, even if the business believes they do. It is advisable to review the specific content of the issued document.
This does not mean, in any way, that small businesses, shops, or the self-employed will be excluded from the new tax control system. In fact, the Tax Agency clearly intends to strengthen the traceability and integrity of billing information.
The philosophy behind the system is quite clear. The Administration wants to prevent subsequent manipulation, double accounting, or the elimination of transactions without leaving a trace.
That's why the focus is increasingly less on the paper delivered to the customer and more on how billing records are generated, stored, and preserved internally.
And that's where many businesses will need to calmly analyze what tools they actually use, even if they seem like very simple or traditional systems.
Because a basic cash register does not present the same scenario as a POS system connected to management software, nor does a handwritten invoice have the same implications as an application that automatically saves histories, customers or daily movements.
- Attention. Being on the simplified tax regime or the special scheme for small businesses does not automatically exclude you from VERI*FACTU-related obligations.
Take advantage of the transitional regime to adapt
The sensible thing to do right now is to take advantage of this transition period to review how each business actually works before making any hasty decisions.
In some cases, adapting existing software will suffice. In others, it may be necessary to replace certain systems. And for certain very basic or manual tasks, the situation may differ from what was initially conveyed in a general way.
The important thing now is not to panic or automatically assume that all activities have exactly the same obligations. The important thing is to review each specific operation and understand that, in this area, small technical details can completely change the applicable tax scenario.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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