We would like to inform you that the use of invoicing software verified by the AEAT will become mandatory, effective January 1, 2027, for all corporations, and July 1, 2027, for self-employed individuals.

As you know, the Anti-Fraud Law was passed in 2021 and many of its measures are already in force, including penalties of up to €50,000 for double counting. However, the obligation to have certified invoicing software depended on the publication of the corresponding regulation, which has been finalized by Order HAC/1177/2024, published on October 17, 2024.

Deadlines and principal obligations:

• Effective January 1, 2027: All companies (corporations) must use certified invoicing software that ensures the security and traceability of information.
• Effective July 1, 2027: Self-employed individuals must comply with the same requirements.

The AEAT will offer a basic web-based solution (VERI*FACTU), but it will have limitations. You can access the information provided by the AEAT on this topic at the following link:
https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html

We leave you, in addition, a series of links provided by the AEAT with information for taxpayers to adapt to this new requirement:

Access to the AEAT's online tax filing application:
https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html

List of programs approved by the AEAT:
https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/beneficios-fiscales-autorizaciones/facturacion-libros-registros/homologacion-software-digitalizacion-certificado-facturas_/softwares-homologados-digitalizacion-certificada-facturas.html

VERI*FACTU Virtual Assistance Tool:
https://www2.agenciatributaria.gob.es/wlpl/AVAC-CALC/InformadorVerifactu

VERI*FACTU Frequently Asked Questions (FAQ):
https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes.html

To ease the transition and ensure compliance from day one, we have analyzed various options and have finally implemented through our website an advisor portal, which allows:

• Issue valid and verifiable electronic invoices.
• Comply with integrity and traceability requirements.
• Automatically send records to the AEAT when required.
• Avoid penalties and ensure compliance from day one.

DOCUMENTARY PORTAL

• Through the document portal, you can share any document that may be required (tax returns, deeds, contracts, etc.).

INFORMATION CUSTOMERS SUPPLIERS

• All invoices and receipts from suppliers and customers are uploaded through the portal, where an OCR program will scan them, allowing you to access all your invoices in an organized manner in a folder shared with us.