Verifactu

What it is

It's a set of requirements that invoicing software must meet: it must record every invoice in a way that's unalterable and traceable, generate an identifier and a QR code on the invoice, and be able to provide those records to the tax authority (AEAT) on request. It stems from Spain's anti-fraud regulation (Law 11/2021 and its implementing rules).

When it becomes mandatory

Under the deadlines in force as we write this (2026), following the extension approved in 2025, the requirement for invoicing software kicks in on January 1, 2027 for corporate taxpayers and on July 1, 2027 for everyone else, including freelancers. Always check the current deadlines, since the regulation can change.

What it means for you

• You'll need to use software that meets the requirements, or that declares it does.
• Issued invoices will no longer be able to be altered: corrections will be made with rectifying invoices.
• It's worth getting your sequential numbering and invoicing practices in order now.

Where Lúcido stands

Lúcido is not yet a certified Verifactu system. It already follows the core principles — sequential numbering and the immutability of issued invoices — but full integration is still pending. Until then, check with your accountant about what your activity needs.