Invoicing as an autónomo in Spain in 2026: the rules, Verifactu and e-invoicing

If you work as an autónomo in Spain, invoices are at the centre of your paperwork. They decide how much VAT (IVA) and income tax you declare, and Spain is now changing how invoices must be produced. Two separate systems are on the way: Verifactu, which sets rules for invoicing software, and compulsory electronic invoicing between businesses. This guide explains the basic invoicing rules and where both systems stand in November 2026.

What a Spanish invoice must include

Spain’s invoicing regulation (Real Decreto 1619/2012) lists what a full invoice (factura completa) must show. In practice that means:

• Number and series: invoices must be numbered in order, without gaps. You can use separate series, for example for corrective invoices.
• Date: the date of issue, and the date of the sale or service if it is different.
• Your details and the client’s: full name or company name, tax number (NIF or NIE) and address.
• Description: what you sold or did, with the price before tax.
• VAT: the tax base, the VAT rate and the VAT amount, shown separately. If no VAT applies, the invoice should say why.
• Income tax withholding: where it applies (see below), the IRPF percentage and amount.

Mistakes are not fixed by deleting an invoice. You issue a corrective invoice (factura rectificativa) that refers to the original. If you are still setting up, our guide to becoming autónomo in Spain covers registration and social security.

IRPF withholding for professionals

If you carry out a professional activity (for example consultancy, design, translation or other services listed as professional activities) and invoice a Spanish business or professional, your client usually withholds part of your fee for income tax. They pay it to Hacienda on your behalf.

• General rate: 15%.
• New professionals: 7% in the year you start and the two following years, provided you did not carry out a professional activity in the previous year. You must tell your client you qualify, for example with a note on the invoice.

Private customers do not withhold, and many business activities (as opposed to professional ones) are not subject to withholding. Your gestor or the Tax Agency can confirm what applies to your activity code.

Verifactu: rules for invoicing software

Verifactu (written VERI*FACTU by the Tax Agency) is not a new type of invoice. It is a set of requirements for the software you use to issue invoices, known as a sistema informático de facturación (SIF). The aim is to make invoice records tamper-proof. The main points:

• Certified software: your invoicing program must meet the technical rules. Software producers have to certify that their programs comply.
• Two ways of working: in “VERI*FACTU” mode, the software sends a record of each invoice to the Tax Agency when it is issued. In the other mode, the records stay in your system but must be protected so they cannot be changed.
• QR code: invoices must carry a QR code. Your client can scan it to send some of the invoice details to the Tax Agency for checking.
• Free option: the Tax Agency offers its own free invoicing application as an alternative, if it covers your needs.
• Penalties: the Tax Agency lists a fine of 50,000 euros per year for having invoicing software that is not certified or has been altered.

Verifactu dates: what is law and what is announced

Verifactu has been postponed several times, so it is worth being precise about its status at the end of October 2026.

• Dates currently in law: after Real Decreto-ley 15/2025, the Tax Agency gives 1 January 2027 for companies that pay corporation tax and 1 July 2027 for everyone else, including autónomos taxed under IRPF. Until then you can test the systems voluntarily.
• Announced postponement: in October 2026 the Ministry of Finance announced that it plans to move the outstanding Verifactu obligations to October 2028, to line them up with compulsory e-invoicing. At the end of October 2026 this change had not been published in the BOE, so the 2027 dates still apply in law.

In practice, many autónomos are using this time to move to compliant software anyway. Check the Tax Agency’s Verifactu page before you make decisions, as the dates may change again.

Compulsory e-invoicing between businesses

Separately from Verifactu, Spain is introducing compulsory electronic invoices between businesses and professionals (B2B). This comes from the “Crea y Crece” law (Ley 18/2022) and is developed by Real Decreto 238/2026, published in the BOE on 31 March 2026.

• What it means: invoices to other businesses will have to be issued and received in a structured electronic format, not as a PDF or on paper, and the status of each invoice, including when it is fully paid, will be reported.
• The countdown has started: the ministerial order that starts the deadlines (Orden HAC/1028/2026) came into force on 6 October 2026. Businesses with a turnover above 8 million euros have 12 months, and everyone else, including most autónomos, has 24 months. That points to October 2027 and October 2028.
• Free public solution: the Tax Agency will offer a free tool to issue e-invoices and share their status.

The rules apply when your client is a business or professional. Invoices to private customers are not part of this B2B obligation.

Getting your paperwork in order now

• Choose your software carefully: ask any provider whether its program is ready for Verifactu and for B2B e-invoicing, and whether it works with your gestor.
• Keep income and expenses separate: a dedicated account makes bookkeeping much easier. See our guide to business bank accounts for autónomos.
• Digitise your receipts: keep invoices you receive and expense receipts in an organised digital archive for several years, as Hacienda can check past tax returns. PDF and scanning software such as ABBYY FineReader PDF (ad) can turn paper receipts into searchable PDF files. Ask your gestor how long you need to keep them and which formats are accepted.
• Clients abroad: invoices to businesses in other EU countries or outside the EU often follow different VAT rules. Check with your gestor before you send your first one.

FAQ: invoicing and e-invoicing for autónomos

Are Verifactu and e-invoicing the same thing?

No. Verifactu sets requirements for the software that produces your invoices. B2B e-invoicing is about sending invoices to other businesses in an electronic format. They are separate rules, although the government wants to align their dates.

Has Verifactu been postponed to 2028?

It has been announced, but at the end of October 2026 it was not yet published in the BOE. Until it is, the legal dates are 1 January 2027 for companies and 1 July 2027 for others. Check the Tax Agency’s website for updates.

Can I keep invoicing with a Word or Excel template?

For now you can issue correct invoices in many ways. Whether a template counts as invoicing software under Verifactu is a frequent question, and B2B e-invoicing will require a structured format in any case. Ask your gestor or check the Tax Agency’s Verifactu FAQ before relying on templates.

Do I always have to withhold 15% on my invoices?

No. Withholding applies to professional activities invoiced to Spanish businesses or professionals. New professionals can apply 7% in their first three tax years if they meet the conditions, and private customers never withhold.

Useful links

• Tax Agency: Verifactu FAQ (Spanish)
• Tax Agency: invoicing software and Verifactu (Spanish)
• Tax Agency: compulsory electronic invoicing (Spanish)

Disclaimer: This article is general information, not legal or financial advice. Rules and prices change, so check with the official source before you decide. Links marked “(ad)” are affiliate links – NewInSpain may earn a commission at no extra cost to you.