These are the companies and self-employed workers who are not obliged to benefit from Verifactu
The billing systems of many companies and self-employed workers are going to change next year. Although many still do not know what Verifactu consists of, the adaptation to these invoices must be carried out before January 1, 2026 for obligated taxpayers of Corporate Tax and before July 1 for other companies and self-employed workers that use computerized billing systems. However, there are many people who They will not need to take advantage of it.
Who is not required to use it
Although the arrival of this new billing system is almost imminent for some groups, there are workers and companies that will not have to take advantage of it. According to the Tax Agency, one of these groups are the entrepreneurs who are assigned to the Immediate Supply of Information (SII).
This is because they already send their VAT books to the Treasury almost in real time, directly from the Electronic Headquarters of the Tax Agencyto. Although large companies are usually attached to the SII, this registration is voluntary, so anyone who wishes can use this method.
On the other hand, exclusions from the billing obligation may also be excluded from Verifactu. This refers to those transactions that, according to the law, do not need an invoice and, therefore, they would not need this system. Furthermore, it will not be mandatory for companies that have special authorizations of the Tax Agency that allows them not to invoice or use alternative systems.
