VeriFactu Mandatory for Law Firms: What You Need to Know in 2025-2026
Practical guide on VeriFactu (RD 1007/2023) for law firms and legal professionals: mandatory deadlines, system requirements, invoice issuance and how to comply.
# VeriFactu for Law Firms: The Complete Guide
Royal Decree 1007/2023 regulates the VeriFactu system (Invoice Verification): a new AEAT requirement affecting all entrepreneurs and professionals who issue invoices, including lawyers and law firms. This guide explains what VeriFactu is, when it is mandatory, and how to adapt your billing workflow.
What is VeriFactu?
VeriFactu is AEAT's system to ensure billing records are integral, preserved, traceable, and unalterable through a chained hash mechanism.
When is VeriFactu mandatory?
- Large companies (turnover >€6M): mandatory from 1 July 2025
- All others (SMEs, self-employed, law firms): mandatory from 1 January 2026
Two compliance options
VeriFactu mode (sending to AEAT): Your software automatically sends each invoice record to AEAT in real time. Most recommended option.
Non-VeriFactu mode: Your software generates the integrity chain but does not send it automatically. You must be able to provide it during a tax inspection.
Impact on professional fee invoices
Invoice structure does not change. You still issue invoices with base amount, VAT and IRPF withholding. What changes: your software must generate and preserve the VeriFactu record for each invoice.
Sanctions for non-compliance
Minor infringement (no VeriFactu system active): proportional fine. Serious infringement (altered invoices): up to 2% of turnover. Very serious (fraud): up to 150% of evaded tax.
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