Verifactu is the new invoicing system that requires software to generate secure, chained invoicing records that can be verified by the tax agency. It becomes mandatory for companies from 1 January 2027 and for self-employed individuals from 1 July 2027, and using non-compliant software can lead to a fixed fine of 50,000 € per year under article 201 bis of the General Tax Law (LGT).
This obligation is set out in article 201 bis of Law 58/2003 (Ley General Tributaria), available at boe.es.
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.