The Government will have absolute control over the turnover of all Spanish companies – from the largest to the smallest microenterprise, including self -employed – as of January 1, 2026 when the computer systems of billing have been mandatory to the new regulations to fight fiscal fraud, so that each invoice issued generates a record that cannot be modified or eliminated. Who has not adapted their turnover on the date set with the new verifactu system, may face fines of up to 50,000 euros in the most serious and repeat offenders for end users, and 150,000 euros for software developers.
According to the new regulations, billing computer systems have to incorporate the verifactu system, with safety and control measures so that when issuing each invoice a record is created – with the content of the invoice and computer data – that is stored without the possibility of modification and a QR code to facilitate its reading. But this is not all. Most of these companies and self -employed are unaware that they are also obliged to keep drafts, unproven albarans and bills of invoice, since the Treasury can through verifact access to the preparatory documents and albarans generated, which must be registered in the computer system, even if they do not be issued as an invoice, warns the technological company of digital management solutions, Teamsystem.
Up to seven million of these SMEs and freelancers must adapt their billing processes to the new promoted digital framework, which includes that “no draft, proforma or Albarán can be erased without a trace,” Teamsystem warns. All documents prior to the invoice “must be kept in the computer system, although they do not become a final invoice and do not need to include a QR code”, despite not considering invoices issued, as confirmed by ministerial sources. The objective is “to obtain a complete traceability in order to end opaque practices, avoid tax fraud and professionalize business management,” they explain.
This mandatory is specified in the Anti -Arude Law and within the framework established by Royal Decree 1007/2023, which although they do not expressly mention the conservation of preparatory documents, the regulations do require that “any computer system guarantees the conservation, traceability and inalterability of all records related to turnover», including unproven albarans, proformas and drafts of invoices. That is, «it is no longer useful to erase and do again without leaving a trace, even with proformas. Any system that does not retain that history – although it is of a simple draft – could incur sanctions, ”they warn from Teamsystem.
Therefore, verifactu demands to keep all the previous steps of the billing process, a change that “forces to review how millions of businesses work in Spain. Many times an proforma is made, it is modified, deleted and only the final invoice remains. What is a usual and typical practice of the organization of many SMEs and freelancers, without any evil, will no longer be allowed if everything is not registered, ”says Roberto Soto, Teamsystem business director.
In this sense, the syftware experts consulted by the newspaper recommends anticipating the official entry of verifactu and starting as soon as possible to use certified softwares that guarantee total traceability. In fact, although its application will be progressive, the system can already be used voluntarily and send billing records to the Tax Agency.
Although there are more and more companies that are being advanced to their final implementation, it is still a minimum percentage, which does not reach 10%, although the new system will be applied in two phases: since January 2026 for companies that are taxed by the Corporation Tax and since July 2026 for micropymes and freelancers.
According to a report prepared by Teamsystem together with the raw material consultant, more than 60% of the Spanish freelancers «continues to invoice by hand, with paper, pen or Excel. In addition, 46.4% of business will wait to see how others adapt before acting, and 38% will leave it for the last moment ». It is clear that the digital gap continues to be a brake: 50% of the businesses show no interest in hiring billing software, and among those who already use it, 28% do not even know the program of the program it uses. In addition, only 8% of micropymes and freelancers use cloud services, compared to 48% of medium -sized companies. “Barriers are still the price and fear of change.” This lack of digitalization generates an estimated hidden cost of more than 3.6 billion euros a year for errors, duplicities and unproductive time. From Teamsystem, they warn that “the use of adapted software will be mandatory for all and that the new regulation expressly prohibits double -use programs, those that allow manipulating invoices or carrying parallel accounting. The sanctions can reach up to 50,000 euros ».