Verifactu for teachers: dates, who it affects and how to get ready

Verifactu dates for teachers and academies

Your invoicing software must meet Verifactu before 1st of July 2027 if you're autónomo, and before 1st of January 2027 if you teach through a company. Those are the dates in the BOE today.

Real Decreto-ley 15/2025 (BOE, 3 December 2025) set these dates in the Verifactu regulation, Real Decreto 1007/2023 (consolidated text). They're deadlines, not start dates: your software must be ready before that day.

On 5 October 2026, Hacienda announced it plans to move the pending Verifactu obligations to October 2028, to match mandatory e-invoicing for businesses and professionals that bill up to 8 million euros a year. It's a plan: as of 30th of October 2026 no change has been published in the BOE, so the dates in the table are the ones that apply. We'll update the table if the BOE publishes it.

What is Verifactu?

Verifactu is the set of rules every invoicing program in Spain must follow: each invoice leaves a record that can't be changed afterwards, and carries a QR code.

The rules are in Real Decreto 1007/2023, the regulation on invoicing systems. It calls any mix of computer and program you use to make invoices an invoicing system.

Your program can work in two ways, as the Agencia Tributaria explains. In VERI*FACTU mode it sends every invoice record to the Agencia Tributaria, and the invoice says "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT". In the other mode, the records stay in your program, signed electronically. Either way, every invoice carries the QR code (invoicing regulation, article 6.5).

Does Verifactu apply to you as a private teacher?

Only if you make invoices with an invoicing program. The Agencia Tributaria's own FAQs leave these common cases outside Verifactu.

• You write every invoice by hand, on paper or in an invoice book.
• You use Word, Excel or similar only to type, print and save your invoices. A spreadsheet with a macro that builds your sales ledger does count.
• Your lessons are exempt from VAT and you don't have to invoice them, as with private students who don't ask for an invoice.
• Your tax domicile is in the Basque Country or Navarre, which have their own rules (TicketBAI in the Basque Country).

Verifactu does apply when you invoice with a program and the invoice is required: lessons for a company's staff, for example, or a student who asks for an invoice for a tax reason. Article 2.2 of the invoicing regulation makes those invoices compulsory even for exempt lessons, and the Agencia Tributaria confirms that Verifactu then applies.

Not sure whether your lessons are exempt? Our guide to VAT on language lessons goes through each case and the line an exempt invoice needs.

How to get ready for Verifactu

Check how you invoice today, then make sure your program meets Verifactu before your deadline. If you send few invoices, Hacienda's free app may be enough.

1. 1

   Check how you invoice today

   By hand, in Word or Excel, with an invoicing program or through your gestor? The first two stay outside Verifactu as long as you only type, print and save invoices with them.

2. 2

   Ask your provider or gestor

   If a program or your gestor makes your invoices, ask whether it already meets Verifactu. When your gestor issues them, the record is made in their system, but complying is still your responsibility.

3. 3

   Have it working before your date

   Autónomos before 1st of July 2027, companies before 1st of January 2027. If the announced delay reaches the BOE, the deadline moves to October 2028.

Only a few invoices a year? The Agencia Tributaria's free invoicing app meets Verifactu and is made for autónomos, professionals and businesses that issue few invoices.

Running an academy? Our language school software guide shows which tools say they meet Verifactu.

Need a one-off invoice now? Our free invoice generator fills one in for you to print or save as a PDF; it doesn't store your invoices or send anything to Hacienda.

What if your software doesn't meet Verifactu?

Having invoicing software that isn't certified when the rules require it, or that has been altered, carries a fixed fine of 50,000 € for each year.

That's article 201 bis of the Ley General Tributaria, which classes it as a serious offence. Whoever makes or sells software that breaks the rules faces 150,000 € a year for each type of program. Before you pay for a program, ask its provider whether it meets Verifactu.