VERI*FACTU 2027: what changes and when to automate invoicing

Information reviewed on 14 September 2026. This article concerns businesses in Galicia, Spain.

If you run a hair salon, work as a plumber or have a physiotherapy practice, it is understandable to have questions about VERI*FACTU. Will I need to issue more invoices? Do I have to change my software? Does it affect me if most of my customers are individuals?

Let's take it step by step. First, what actually changes and when. Then, an equally practical question: if you have to spend time on invoicing, could you make it easier?

What is VERI*FACTU, in plain language?

It is the name commonly used for Spain's new invoicing software rules. Their aim is to ensure that invoices are recorded so they cannot be changed or deleted without leaving a trace. The rules govern how the software works; they do not themselves create an obligation to invoice a transaction. AEAT: what the rules cover.

In everyday terms, if you use invoicing software and fall within the rules' scope, your software will need to comply. There are exceptions, and invoicing entirely by hand is a different situation. Your accounting adviser should confirm where your business fits. AEAT: who is affected.

Strictly speaking, VERI*FACTU is the mode that sends invoicing records to the Spanish Tax Agency. There is also a mode that retains them with the required controls. You do not need to learn the technical details to get started: you need to know whether your software complies and which option you will use. AEAT: system modes.

A hair salon and a professional invoicing insurers: are they in the same position?

The hairdresser serving individual customers

They might say: “I don't issue invoices; I charge for the service and give a receipt.” There is an important distinction: if that receipt is a simplified invoice, it is still an invoice. Hair salons can use this document subject to the relevant conditions, but issuing till receipts does not, by itself, put them outside VERI*FACTU. AEAT: simplified invoices.

Their tax circumstances may allow them not to issue invoices for certain transactions. The adviser must confirm this; it cannot be assumed simply because the business is a hair salon or the customer does not ask for the document. AEAT: exceptions to the invoicing obligation.

The useful question is: “In my case, must I issue invoices or receipts that count as simplified invoices? Does my software or point-of-sale system need updating?”.

Foto de Max Vakhtbovych en Pexels

The plumber or physiotherapist invoicing insurers

Here, the invoice is often a visible part of the job: the service is delivered, the document is prepared and it is sent to the relevant organisation. If they use software to issue it, they should check its compliance when the rules apply to them.

The everyday difference is that they prepare invoices for identified customers, often with details and descriptions that need to be passed to an insurer. This does not mean they only need to invoice when working with insurers. Serving individuals can also create that obligation; the general rule and its exceptions need to be considered according to the activity. AEAT: obligation to issue invoices.

These examples provide orientation, not a tax decision based on someone's occupation. Before changing how you invoice, confirm your obligations with your adviser.

When do you need to be ready?

The official adaptation deadlines are:

• Before 1 January 2027: corporate income tax taxpayers.

• Before 1 July 2027: the other taxpayers covered by the rules, including affected self-employed people paying Spanish personal income tax, IRPF.

These are the dates published by AEAT. They do not change according to whether your customers are individuals or insurers.

Compliance is not just about tidiness: using invoicing software that has not been adapted can carry fines of up to €50,000 per tax year for the business using it, and up to €150,000 for whoever makes or sells it, under Law 11/2021 and the VERI*FACTU Regulation (Royal Decree 1007/2023). That is not a reason to rush today, but it is a reason not to leave it until the last quarter of 2026.

There is no need to buy another program without asking first. Start by checking whether your current software will comply and what your adviser needs. Once that is clear, you can decide how you want to work.

So I need to invoice. Is automation worth it?

Think about what happens after you finish a job. You find the customer's details, type the descriptions, check the amounts, create the invoice, send it and file it. Or you send the information to your adviser and answer follow-up questions about anything missing.

Automation can remove part of that process: enter the details once and let the invoice move through the next steps. The saving is not just faster typing. It is fewer forgotten tasks, fewer follow-up messages and fewer documents left waiting.

There is a second, less-discussed benefit: fewer errors that could draw the Tax Agency's attention. Amounts that do not add up, duplicate invoices or gaps in numbering are more visible under VERI*FACTU than before. Automating the repetitive part reduces that risk, on top of saving time.

An illustrative example, not a promise: if you process 40 invoices a month and save 5 minutes of administration on each, you recover 3 hours and 20 minutes a month. Your business could save more or less. Measure it and compare the benefit with the cost of the solution.

If you issue very few invoices and handle them easily, this may not be a priority. If unbilled jobs pile up, you keep entering the same details or spend your evenings sending documents, it is worth looking into.

The most common profile among self-employed workers in Galicia fits one of the three cases below: hospitality and local shops (already taking payment through a till), trades such as plumbing, electrical work or renovations (invoicing per job, often through an accounting adviser), and personal services such as hairdressing or beauty. If you recognise your business in one of these, go straight to that case.

Case 1: you create invoices in your own software

Imagine a plumber who finishes an installation and leaves the invoice until the evening. Once home, they have to remember what they did and type everything again.

With an assistant connected to their software, they could send this WhatsApp voice message:

I need an invoice for a new customer, Customer Company, at [address], with company tax ID [NIF], email [email] and phone [phone]. Tap repair, €50; boiler installation, €200; and boiler, €1,000. Send it to the customer's WhatsApp and email.

The assistant prepares the three items and finds or creates the customer record. For an existing customer, identifying them and describing the work would be enough. Sensitive details can be completed through a secure record without dictating everything in the chat.

Before issuing the invoice, it shows a summary. If you have not specified whether prices include VAT, it asks; it should not invent the tax treatment. You confirm the details and total, and the software then issues the invoice, files it and sends it through the channels agreed and enabled for that customer.

The change in how you work: instead of opening the software and filling everything in, you describe the job and check a proposal. The invoice remains in your usual program. This connection needs to be checked and implemented: not all software supports the same functions.

Foto de Heiko Ruth en Pexels

Case 2: your accounting adviser prepares and issues your invoices

Imagine sending notes to your gestoría, the Spanish accounting and administrative service you use: “Please do the invoice for yesterday's repair.” They then ask for the amount, address or customer email. When the invoice arrives, you still need to send it to the customer and keep a copy.

Here, the voice message can become a complete, organised request for your adviser. The assistant gathers the information, asks for missing details and prepares the request. Your adviser keeps responsibility for the agreed review and issuing steps.

Once the invoice is ready, the process can continue with filing and delivery. If the adviser's software supports a connection, a draft could even be prepared inside it. If they work manually, that step and its turnaround time will remain.

The change in how you work: you keep your adviser, but reduce scattered messages and incomplete information. You do not need to replace their work to improve the administration you handle yourself.

Agree who reviews, issues and sends invoices. Asking a third party to prepare them does not remove the business's responsibility for meeting its invoicing obligation. AEAT: invoices prepared by third parties.

Case 3: the salon already takes payments and issues receipts through its till

If the point-of-sale system already generates the document when a customer pays, dictating a voice message for every haircut could add work rather than remove it. Here, it makes more sense to look at what happens afterwards: finding an invoice, sharing documents with the adviser or avoiding repeated manual exports and emails.

It may also help to prepare an invoice for an identified customer without copying their details again, using the appropriate procedure in the software to avoid duplicating the transaction.

The change in how you work: you keep a payment process that already works and automate the tasks that still take up your time. The best solution depends on where the repetitive work is, not on using WhatsApp for everything.

What it needs to do well, without making you deal with the technology

For the solution to be truly convenient, ask for a few straightforward rules:

• It should ask when information is missing and let you review before issuing.

• It should use suitable invoicing software and save a copy accessible to you and your adviser.

• It should distinguish an issued invoice from a sent one: if delivery fails, it should tell you and resend the same document, not create another.

• It should respect customer data and the channels it can use. Automated WhatsApp delivery needs the appropriate setup and permissions.

WhatsApp would be your way of giving the instruction. Tax compliance and document delivery must be handled with the right tools; producing a nice-looking PDF is not enough. If your customer needs a different electronic invoicing channel, that must be considered when setting up the solution.

Other specific situations exist. You do not need to study them all to get started: you need your adviser to confirm your position and the automation to fit the way you actually work.

Start with one question: which part of invoicing is the burden?

Typing the details? Sending information to your adviser? Remembering which documents are missing? Returning to the computer after a day's work?

At Ardeiro.AI, we can review that process with you. Tell us whether you or your adviser issues the invoices, which software you use and where you lose time. We can then assess a concrete solution and whether the saving makes it worthwhile.

The idea is simple: finishing a job should not mean starting another round of administration. You describe what you did, check what matters and get the invoice moving.

Cover image: https://kaboompics.com/ on Pexels

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