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One of the pillars of the Anti-Fraud Law (Law 11/2021, Royal Decree 1007/2023 and Order HAC/1177/2024) is the obligation to use certified software. This means that the system must have official accreditation that guarantees compliance with the technical requirements demanded by the Tax Agency.
Therefore, in order to comply with the deadlines set by this standard, all companies must use exclusively certified software to manage their billing.
This will happen from January 1, 2026, when the obligation to use this software will come into force. On the other hand, self-employed people will have until July 1, 2026 to adopt it. Although this period is longer, anticipating it will be key to avoiding problems in the future.
Who does it affect?
For companies and self-employed people who issue invoices using computer systems. Its objective is to guarantee the traceability, integrity and unalterability of billing records.
The rule requires that each billing record include a tax identification number, as well as the names and surnames of the person who is obliged to issue the invoice, in addition to the business name. Likewise, the invoice must have a number and series and date of issue. And it must also make clear what type of invoice it is: complete or simplified. And mark the VAT or other tax obligations.
What does its use involve?
- The mandatory use of approved Computerized Billing Systems, SIF.
- The prohibition of dual-use software, modification or deletion of invoices.
- The incorporation of the QR code and VeriFactu mention on each invoice.
- The option to automatically send records to the Tax Agency, VeriFactu mode.
Who is required to adopt this standard?
According to Royal Decree 254/2025, published on April 2, as of January 1, 2026, the Anti-Fraud Law will require all companies in this country that issue invoices and are headquartered in the national territory to operate with appropriate software.
And from July 1, 2026, the rest of those liable to pay taxes, including the self-employed, will have to operate with invoicing programs that avoid double accounting. Both do not have to pay taxes by modules nor do they have to be in the SII, Immediate Supply of Information, regime.
Can management be done with a spreadsheet?
No. The big loser with the arrival of the Anti-Fraud Law is Excel. If an SME manages its invoicing with a simple spreadsheet such as Excel or Word, it will be in breach of the regulations and the principles of integrity, conservation, accessibility, legibility, traceability and inalterability of records.
Penalties for non-compliance
Failure to comply with regulations can lead to serious sanctions, both for users and software manufacturers.
In the case of users, it will entail a fine of up to 50,000 euros for each fiscal year in which a billing program that does not comply with the regulations or that has been modified to prevent the correct recording of operations has been used. The mere possession of a billing program that does not comply with the regulations will also be grounds for a penalty.
We recommend that you plan the adaptation, as it may involve replacing or updating the software, training staff and reviewing billing processes. If you need more information, do not hesitate to contact us DATA AND SERVICES