Electronic Invoicing for Lawyers: Step-by-Step VeriFactu 2026 Guide

Electronic Invoicing for Lawyers: VeriFactu 2026 Guide

The VeriFactu system (RD 1007/2023) radically changes law firm invoicing. Every invoice must be generated through certified software guaranteeing integrity, traceability, and immutability.

1. What Is VeriFactu

System from RD 1007/2023 (Anti-Fraud Law 11/2021). Features: immediate registration, SHA-256 hash chain preventing retroactive alteration, verifiable QR code, impossibility of double bookkeeping.

2. Who Must Comply

All professionals issuing invoices (RD 1619/2012): self-employed lawyers, professional companies, collective firms, legal aid lawyers. Exception: SII taxpayers (>€6M turnover).

3. Timeline

4. Technical Requirements

Each invoice generates a record with: issuer tax ID, number/series, dates, type, tax base, VAT, recipient, SHA-256 hash of previous record (immutable chain), current fingerprint, verification QR.

5. Specifics for Lawyers

VAT: legal services at 21% (Art. 90 LIVA). Exempt for non-EU clients (Art. 69 LIVA). Reverse charge for intra-EU businesses (Art. 84 LIVA).

Disbursements vs. Fees: Fees subject to VAT (21%) + tax withholding (15%/7%). Disbursements NOT subject to VAT (Art. 78.Three.3 LIVA): require: payment in client's name, prior mandate, invoice in client's name, transitory account.

6. Penalties

Not using certified software: €50,000/year. Manipulation-enabling software: €150,000. Delayed submission: 1% per record (min. €150).

7. Preparation Steps

1. Audit current system ( 2. Review fee/disbursement classification ) 3. Migrate historical data ( 4. Train team ) 5. Test period before mandatory date.

Lexiel's Invoicing Is VeriFactu-Ready

SHA-256 hash chain, verifiable QR, intelligent fee/disbursement separation, automatic VAT (21%) and tax withholding (15%/7%) calculation, immediate registration with AEAT submission, configurable series, PDF/XML/CSV export, case management integration.

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