Over the coming weeks you will see two names everywhere: "mandatory e-invoicing" and "Veri*Factu". On social media, in emails from your accountant and in any conversation between self-employed professionals, they get mixed up as if they were the same obligation. They are not: they come from different rules, cover different invoices and follow different timelines. Let's separate them, without the alarm.
Veri*Factu: invoices that cannot be altered
Veri*Factu is the system through which the Spanish Tax Agency requires invoicing software to guarantee that every invoice is complete, cannot be modified after it is issued and is traceable, with a QR code that allows it to be verified.
- Who it affects: anyone who issues invoices using software.
- Which invoices: every invoice you issue with that software, to individuals and to businesses alike, whether full or simplified.
- From when: January 1, 2027 if your business is a company, and July 1, 2027 if you are self-employed. These dates are fixed: Royal Decree-law 15/2025, which set them, has already been ratified and no new extension has been approved.
If you want the detail of what it means for a practice, we cover it in Veri*Factu for independent psychologists and therapists.
Mandatory e-invoicing: a format between professionals
Mandatory e-invoicing comes from Spain's "Crea y Crece" law and has been developed in Royal Decree 238/2026, published in the Official State Gazette (BOE) on March 31, 2026. It is not about invoices being tamper-proof, but about their format: between businesses and professionals, invoices will have to be issued as a structured data file that software can read automatically. In those cases, a PDF sent by email will no longer be enough.
- Who it affects: businesses and professionals who invoice other businesses or professionals established in Spain.
- Which invoices: only those from one professional to another. Invoices to individuals are not included.
- From when: the dates are now fixed. Order HAC/1028/2026, published in the BOE on October 5, 2026, comes into force on October 6, and the deadlines start counting from then: the obligation arrives on October 6, 2027 for businesses invoicing more than €8 million a year and on October 6, 2028 for everyone else, including the self-employed.
The Tax Agency will launch a free public application for issuing this type of invoice, which must be available at least two months before the first deadline. In addition, anyone who receives an invoice from another professional will have to report electronically whether they reject it, the date they pay it or whether it remains unpaid. For self-employed professionals and businesses invoicing €8 million or less, this part does not become mandatory until October 6, 2029.
(This is general guidance, not tax advice. For your specific situation, always confirm with your accountant.)
What if I mostly invoice individuals?
That is the case for most psychology, nutrition and therapy practices: your clients are people, not companies.
- Veri*Factu does affect you, because it covers every invoice you issue with software, including those to individuals.
- Mandatory e-invoicing only affects you when you invoice a business or another professional, for example if you run a workshop for a company or work with another centre, and, from October 2029, when you receive invoices from your suppliers, because you will have to report whether you have paid them.
That is why the date you really need in your calendar is the Veri*Factu one, and it is also the closest.
How we handle this at SIKIO
At SIKIO, the invoice comes from the service you have already recorded: you book the appointment, the activity is generated and, with it, the invoice or simplified invoice, built to comply with Veri*Factu. You don't need to change the way you work or rush a migration as July 2027 gets closer.
Your accountant can also access SIKIO to review invoicing and VAT information in the same place where you work.
If you want to try it with no strings attached, contact us and try SIKIO for two months at no cost, with no card required and no commitment. Since we are a small team, if you have any questions you talk directly to us, not to a bot.