The Spanish Tax Agency has announced a major step forward in its digital transformation strategy.

Beginning January 1, 2026, all companies will be required to use invoicing software that complies with Royal Decree 1007/2023, approved on December 5, 2023. From July 1, 2026, this obligation will also extend to all other businesses and self-employed professionals.

This reform seeks to modernize billing processes, combat tax fraud, and ensure greater transparency in business transactions. Under the new regulations, every invoicing system must:

• Generate invoice records in a secure and standardized format.

• Include a QR code on all invoices and receipts.

• Allow submission of billing records to the Tax Agency while ensuring their integrity and traceability.

Failure to comply with these obligations will lead to significant financial penalties, making it essential for businesses to adapt well before the deadline.

At the center of this reform is the VERI*FACTU system — a digital infrastructure that enables invoicing software to automatically transmit billing data to the Tax Agency in real time. This system also allows both businesses and their clients to verify invoices and access additional tax assistance tools.

For small and medium-sized enterprises, adopting VERI*FACTU is the most practical and cost-effective approach. It eliminates the need to develop complex internal systems to ensure the immutability and traceability of invoices.

From January 2026, invoices created using Word, Excel, or similar tools will no longer be valid. All invoices must be generated by authorized software aligned with VERI*FACTU. Once validated, invoices cannot be modified — any correction must be made through a new document.

Limit Consulting is already assisting clients with this transition. Our partner platform, Quipu, fully complies with VERI*FACTU and allows users to issue invoices, manage expenses, and ensure ongoing compliance — all within one integrated tool. Beyond providing the right software, Limit’s team also verifies client entries to ensure they meet all legal standards, offering the assurance that accounting records remain fully compliant.

Many members of the English-speaking business community in Spain already rely on Limit Consulting, appreciating both the simplicity of Quipu and the advantage of receiving expert guidance in English.

Now is the time for companies to prepare. The shift to digital invoicing represents a decisive move toward greater transparency, efficiency, and modernization in Spain’s tax landscape.