SENNA

Spain's Small Businesses Face 2026 Deadline for Mandatory Digital Invoicing System

Madrid, November 28, 2025 - Spanish small and medium-sized enterprises (SMEs) and self-employed workers face a fast-approaching deadline to adopt a new mandatory digital invoicing system, known as VeriFactu, or risk hefty fines.

The countdown has begun - in 2026, VeriFactu will transition from a technical concept to a real obligation for nearly all businesses and a significant portion of self-employed individuals in Spain. Those who fail to meet the deadline risk penalties of up to €50,000 per fiscal year, in addition to significant administrative headaches.

The problem is that a majority of SMEs and professionals still feel unprepared for the change, despite the dates already being set in Spain's Official State Gazette (BOE) and the Tax Agency (Hacienda) having warned for months that there will be no extensions.

VeriFactu is a modality of the Invoicing Computer Systems (SIF) that requires invoices to be recorded in a comprehensive, traceable manner without the possibility of alteration after issuance. The novelty is not just that invoices must be electronic, but that the software:
Must be adapted to a very specific technical regulation.
Generates a record of each invoice with a digital signature and fingerprint.
Can transmit the data to the Tax Agency in real-time (VeriFactu modality) or store it while meeting all the requirements if you choose the "non-VeriFactu" modality.

In practice, this means goodbye to Excel invoices, manual receipt books, and any program that does not provide guarantees of integrity, traceability, and security.

"The VeriFactu system is a game-changer for small businesses in Spain," said an industry source familiar with the matter. "While the intentions behind it are sound, the tight timeline and lack of support for SMEs to adapt have left many owners feeling overwhelmed and uncertain about the road ahead."

According to the source, the Tax Agency has been actively communicating the deadlines and requirements, but many smaller enterprises are still struggling to understand the technical and operational implications. Failure to comply could result in significant penalties and disrupt day-to-day operations.

As the 2026 deadline looms, Spanish SMEs and self-employed professionals will need to act quickly to ensure their invoicing systems are VeriFactu-compliant. Industry experts recommend that businesses start reviewing their current invoicing processes, evaluating compatible software solutions, and allocating resources to make the necessary changes well in advance of the cutoff date.