Digitise your business for free - Chapter 7

Verifactu and electronic invoicing at no extra cost

In the previous chapter we set up automation with n8n. Invoices created, processes running hands-off. Now comes the bit no one wanted but the tax authority demands: Verifactu. If you run a business in Spain and issue invoices, whether you're a freelancer or a company, from 2027 you must send your invoices in real time to the AEAT (Verifactu is the Spanish real-time invoice registration system). Sounds complicated. Actually, many tools you already know do it for free. This chapter covers how to comply without tearing apart your whole system in January.

Verifactu and RD 1007/2023: what actually applies

Verifactu is not a tool. It's a register. Royal Decree 1007/2023 requires every business in Spain to report in real time to the AEAT each invoice you issue, with exact details: who sends it, who receives it, amount, taxes, date.

Before, keeping an invoice ledger was enough. Now the tax office wants to see it as you write the invoice.

The deadline has changed. Originally it was 1 January 2026. Royal Decree-Law 15/2025 extended it. Now it's:

• 1 January 2027 if you're a company (corporation tax).
• 1 July 2027 if you're a freelancer, partner in a partnership, or non-resident with a permanent establishment.

It makes a difference. You need to know which group you're in.

Until those dates, you can keep invoicing as you do now. But after that, it's mandatory. No "I'll do it next year". No Plan B. The penalty is administrative fine.

Who does this actually affect?

Verifactu applies to almost everyone. The exceptions are thin:

• If you don't invoice (you work on salary only, no freelance work).
• If you're in a special farming regime and meet specific conditions (rare).
• If you're a person with no economic activity (obvious).

For 90% of freelancers, small and medium businesses: you're affected.

It covers both invoices you receive (purchases) and invoices you issue (sales). Both go to the Verifactu register.

Verifactu versus other electronic invoicing systems: the confusion

Here's where it gets messy. Verifactu isn't the only mandatory electronic invoicing system in Spain, but many think it is.

Verifactu (RD 1007/2023): real-time invoice register to AEAT. Mandatory from 2027. Data: who, to whom, how much, when.

B2B electronic invoice (Ley Crea y Crece, Real Decreto 238/2026): mandatory between businesses. Phased timeline: companies with more than 8 million euros turnover, mandatory from October 2027. Everyone else, October 2028 (freelancers) or October 2030 (SMEs).

e-FACTURA: public AEAT platform where you can generate invoices free and meet Verifactu requirements without extra software.

Which do you need now? Most people: Verifactu. It comes first. B2B electronic invoicing is later.

Free software that already meets Verifactu

Good news: you don't need to pay. There are tools that comply for nothing.

FacturaScripts (100% free, open source)

FacturaScripts is free, open-source invoicing software from Spain. It comes with a Verifactu plugin you download and install at no cost.

Cost: 0 € (if you host it yourself) or 5-10 €/month on shared hosting.

What's included: full invoicing, basic bookkeeping, client management, reports, Verifactu integration, Excel export, API if you need to connect other systems.

For: freelancers and SMEs with some technical knowledge (needs FTP/SSH to set up).

Link: https://facturascripts.com/

e-FACTURA from AEAT (free, public)

AEAT itself offers an online tool to generate invoices and meet Verifactu. It's free. No installation needed. Works in your browser.

Cost: 0 €.

What's included: simple invoice generator, storage on AEAT servers, automatic Verifactu compliance, PDF download.

For: anyone. The simplest option if you don't need advanced features.

Problem: doesn't manage clients, doesn't integrate with your accountant, doesn't automate. It's a manual generator.

Available from: 1 January 2027 for companies; 1 July 2027 for freelancers.

Contasimple (free plan)

Contasimple is an online app for freelancers. It has a free plan with Verifactu built in.

Cost: 0 € (basic plan).

What's included: unlimited invoicing, client management, deductibles, quotes, Verifactu compliance.

Free plan limits: no priority support, no advanced integrations.

For: freelancers only.

Link: https://www.contasimple.com/

Holded (14-day trial, then paid)

Holded isn't free, but you get a month free to test it. Basic plan from 15 €/month.

Cost: 0 € (14 days); 15 €/month after.

What's included: full invoicing, expenses, deductibles, Verifactu integrated, team management, bank integrations.

For: freelancers and SMEs that need more than the basics.

Link: https://www.holded.com/es/

Sage (plans from 25 €/month)

Sage is professional accounting software with invoicing and Verifactu module.

Cost: 25 €/month onwards.

What's included: invoicing, bookkeeping, payroll, tax reports, bank integration, automatic Verifactu.

For: SMEs needing full bookkeeping management.

Comparison table: tools for Verifactu

Recommendation by profile:

• Basic freelancer: Contasimple free plan or e-FACTURA.
• Freelancer with a few clients: Holded basic plan (15 €).
• Growing technical business: FacturaScripts plus accountant.
• SME with a team: Sage.

Migrating from Excel or manual invoicing: don't break the financial year

Many say: "I'll switch software in July 2027". Problem: you switch in July and the tax office won't accept the transition. There are already audits with fines for mismatches between what you reported in Verifactu and your manual ledger.

Here's the plan: start now, before July 2027, with a system that complies.

Step 1: choose your tool

If you invoice fewer than 10 clients a month, Contasimple free. If you invoice 10-50, Holded 15 €. If you have a team or need more control, FacturaScripts plus accountant or Sage.

Step 2: migrate old invoices

Invoices you've already issued don't need to be resent to Verifactu (that's retroactive only if AEAT asks in audit). But your new system should have them recorded for reference.

In FacturaScripts, Holded, Sage: there are CSV importers. You create an Excel with your old invoices (number, date, client, amount, VAT) and import them. One afternoon maximum.

In e-FACTURA and Contasimple: copy by hand or import if it allows. Slower but doable.

Step 3: dual entry during transition

From now (July 2026) to July 2027, you can:

• Keep Excel or manual ledger running alongside.
• Issue in your new tool (Contasimple, Holded, FacturaScripts).
• Each month, reconcile: Excel total equals tool total. Must match.

That way your accountant doesn't get lost, and you verify the new system works before you cut over.

Step 4: cut-over (July 2027)

The last day of June 2027 you close the Excel/manual ledger. 1 July (freelancers) or 1 January (companies), only invoices from the new system.

In later audit, the numbers will add up.

Working with your accountant: what to export, when, how

Your accountant needs Verifactu data to close the books. If you change systems, they need to know.

Tell your accountant

Email your tax adviser: "From [month/year] I'm moving to [tool]. I'll need to export each month: invoices issued (CSV or XML), invoices received (CSV), VAT summary for declaration".

What to export each month

Most tools export as standard:

• Invoices issued: CSV with number, date, client, gross amount, VAT, withholding.
• Invoices received: same format (purchases, expenses).
• VAT summary: VAT liability to declare (base, rate, liability).

FacturaScripts: exports as XML (AEAT standard). Holded: CSV or XML. Sage: XML, CSV. e-FACTURA: PDF, doesn't export data. Contasimple: CSV.

Frequency

Monthly if you need to stay on top of things. Quarterly if you declare quarterly. Your accountant will tell you.

Common mistakes: most people fail on these

1. Not storing invoice hash or signature

Verifactu records each invoice with a hash (digital signature). If you change the invoice after issuing it, the hash won't match. The tax office spots it.

Solution: once issued, it's issued. If you need to cancel it, issue a credit note, don't change it.

FacturaScripts, Holded, Sage handle this automatically. Excel doesn't.

2. Switching software mid-month

You issue 5 invoices in FacturaScripts, then change your mind and switch to Holded, issue the other 5 in Holded. Your Verifactu file is a mess.

Solution: choose your tool in June 2026. You switch once. Migrate data later if you want, but one invoicing system.

3. Confusing Verifactu with B2B electronic invoice

Verifactu: data to AEAT. Electronic invoice: sending PDF/XML document to client.

Different things. You can have Verifactu without electronic invoice (signed PDF). B2B electronic invoice comes later (2027-2028, depending on size).

Don't mix them now. Do Verifactu first.

4. Not recording reversed VAT or withholding properly

If your client withholds (public sector client, construction sector), it must show on the invoice.

In Excel, you forget. In FacturaScripts, Holded, Sage there are specific fields. Use them.

5. Timestamps out of sync

Verifactu also records the exact time. If your system has the wrong time zone, AEAT sees it. Not a heavy fine, but it's an inconsistency.

Check settings: time zone is yours (Spain). Sync your server every quarter (NTP).

Roadmap: B2B electronic invoicing (Ley Crea y Crece)

While you adapt to Verifactu, the tax office is preparing another change. Ley Crea y Crece (Real Decreto 238/2026) mandates electronic invoicing between businesses.

Deadlines:

• Companies with more than 8 million euros turnover: 1 October 2027.
• Everyone else freelancers and SMEs: 1 October 2028.
• Very small SMEs (under 250 staff, under 50 million revenue): possibly October 2030.

Not mandatory now. But in October 2027, your big clients will say: "I need your invoice in XML, not PDF".

What do you do now?

The tool you choose must already be ready. FacturaScripts, Holded, Sage are. e-FACTURA too.

If you stick with Excel, in October 2027 you'll need to migrate. If you pick FacturaScripts or Holded now, in October 2027 it's an update. Zero migration.

Integrating with n8n (from Chapter 6): automating Verifactu

If you use n8n for automation, you can connect with FacturaScripts or Holded via API.

Scenario: every sale you log in Google Sheets automatically becomes an invoice in FacturaScripts.

n8n workflow:

1. Trigger: new row in Sheets (client, amount, description).
2. Node "FacturaScripts API": create invoice.
3. Node "Code": log that it was created.
4. Node "Gmail": notify your accountant.

Result: the invoice goes to Verifactu automatically (FacturaScripts does it natively).

This needs n8n Pro plan (50 €/month) for advanced APIs. But if you invoice many transactions, it pays for itself.

Documentation: https://docs.n8n.io/

Public Verifactu platform: when you don't need to pay anything

AEAT will launch its own online Verifactu platform (similar to today's e-FACTURA, but improved).

Dates:

• 1 January 2027 for companies.
• 1 July 2027 for freelancers.

Cost: 0 €.

Why not use it straight away?

• Manual (enter each invoice by hand).
• No client management.
• No export to accountant (you copy data by hand).
• No automation.

It's for someone who invoices 5 documents a month and needs nothing more.

For anyone with higher volume, Contasimple free or FacturaScripts is better.

Action plan: what you do this week

1. Count how many invoices you issue each month. If under 10, Contasimple. If over 10, Holded or FacturaScripts.

2. Export your 2026 invoices. Excel with: number, date, client, amount, VAT. Tell your accountant.

3. Set up a test account. Contasimple, Holded or FacturaScripts. Import 10 invoices. Check the numbers add up.

4. Talk to your accountant. "I'm moving to [tool], what format do you need for the books?"

5. Start using the tool in July 2026. Issue new invoices only there. Keep Excel running alongside.

6. Reconcile each month. Excel total equals tool total. Must match always.

7. Fully migrate in June 2027. Last invoice in Excel. First invoice of 2027 (or July if you're a freelancer) only in the new tool.

Regulatory status snapshot (July 2026)

• Verifactu RD 1007/2023: mandatory from 1 January 2027 (companies) and 1 July 2027 (freelancers). After RDL 15/2025, these deadlines were postponed by a year.
• B2B electronic invoice: Real Decreto 238/2026 passed. Phased start: October 2027 (large businesses), October 2028 (SMEs).
• Free software ready: FacturaScripts (open source), e-FACTURA (AEAT), Contasimple (free plan).
• Affordable software: Holded (15 €/month), Sage (25 €/month).

Closing: digital signature and what's next

Once your invoicing is under control, comes digital signature. For critical documents (contracts, big quotes, agreements), digital signature is mandatory in some contexts and recommended in most.

The next chapter covers digital signature at no extra cost, how to integrate it with FacturaScripts or Holded, and when it's truly required.

For now: pick a tool, start the migration, talk to your accountant. July 2027 will be here soon enough.

Resources and official links

• AEAT: Briefing on Verifactu (RD 1007/2023 and RDL 15/2025)
• e-FACTURA from AEAT (free public platform) (available from January 2027)
• FacturaScripts (free open-source software)
• FacturaScripts: Verifactu Plugin
• Contasimple (free plan for freelancers)
• Holded (14-day free trial, plans from 15 €)
• Sage (integrated bookkeeping from 25 €)
• n8n: Integration documentation
• Royal Decree 1007/2023 (BOE)
• Royal Decree-Law 15/2025 (deadline extension)

Next article

Chapter 8: Digital signature and cryptography at no extra cost (coming soon).

Need help adapting your invoicing to Verifactu? Book a consultation to review your current process and create a seamless migration plan.