VeriFactu and Odoo in 2026: the practical guide for Spanish SMEs that want to avoid penalties

In summary. VeriFactu is mandatory in 2026 for Spanish SMEs and freelancers outside the Basque Country. It requires chained hashing on every invoice and submission of records to the AEAT. Odoo Enterprise complies natively with the official Spanish localisation, at no additional cost. If your current software is not approved, you must migrate before the AEAT steps up inspections. This guide explains what the regulations require, how it works with Odoo, and the difference with TicketBAI.

VeriFactu will oblige Spanish SMEs and freelancers to implement chained hashing on invoices and reports to the AEAT from 2026.

What is VeriFactu and why is the AEAT requiring it now?

VeriFactu stems from Royal Decree 1007/2023, which develops the Anti-Fraud Law (Law 11/2021). Its objective is to put an end to dual-use software: the kind of programme that allows invoices to be modified or deleted without leaving a trace. The AEAT has for years detected pockets of tax fraud linked precisely to the manipulation of invoicing history.

In practice, VeriFactu requires each invoice to carry an integrity seal (chained hash) that links each record to the previous one. If someone modifies an invoice, the chain is broken, and evidence remains. Furthermore, the system sends these records to the Tax Agency in real-time or in daily batches, depending on the chosen method.

This is not a recommendation or a best practice. It is a legal obligation with associated penalties for non-compliance. The AEAT can fine both the invoice issuer and the software provider that is not approved.

The regulations affect all Spanish companies and freelancers subject to Corporation Tax or Personal Income Tax who issue invoices, except those already using SII (Immediate Information Supply), who have their own regime. If you have doubts about whether your company falls within the subjective scope, consult your tax advisor or the AEAT directly.

What technical requirements does VeriFactu demand of your invoicing software?

The regulations do not mention specific brands or ERPs. They refer to characteristics that any invoicing system must meet. These are:

• Chained hash: each invoice must include a code that links to the previous invoice, making it impossible to delete or alter a record without detection.
• Submission to the AEAT: invoicing records must be sent to the Tax Agency, either in real-time or in daily batches, via the official API.
• Electronic signature: the software must be signed with a valid certificate that identifies the technology provider and guarantees the integrity of the data sent.
• Full traceability: the system must retain the history of operations with full traceability, so that any audit can reconstruct the activity without gaps.
• Immutability: it must not be possible to modify invoices already sent without generating a rectification record.

If your current software does not meet all these points, it will not be suitable for 2026. It doesn't matter if you've been using it for ten years and have never had problems. The AEAT will not make exceptions based on age.

Why does Odoo Enterprise comply with VeriFactu at no additional cost?

Odoo Enterprise includes the official Spanish localisation. This means that the Odoo S.A. team has developed and maintains the adaptation to Spanish tax regulations as part of the Enterprise subscription. You don't have to buy a separate module or hire a third party for integration with the AEAT.

The Spanish localisation in Odoo natively manages chained hashing on each invoice, the automatic submission of records to the AEAT via the VeriFactu API, and the electronic signature of the software. When you issue an invoice in Odoo, all of this happens in the background. Your administrative team doesn't need to learn a new process or take additional steps.

This is a significant difference compared to solutions that require contracting an external connector, paying a monthly fee for the submission service to the AEAT, or relying on an additional provider who may change their terms. With Odoo Enterprise, regulatory compliance is part of the product.

Furthermore, when the AEAT updates the technical requirements, Odoo updates the localisation. You don't have to worry about keeping up with every regulatory change: the partner who implements your Odoo manages these updates as part of the service.

What are the differences between VeriFactu and TicketBAI, and which one applies to you?

This is one of the most frequently asked questions we receive. The confusion is logical because both systems pursue the same objective (ensuring invoicing integrity) but are distinct regulatory frameworks with different scopes of application.

TicketBAI is the tax regulation for the three Basque Foral territories: Álava, Vizcaya, and Guipúzcoa. If your company has its tax domicile in any of these territories, you must comply with TicketBAI. Its implementation has been progressing in phases since 2022 and will be fully in force in 2026.

VeriFactu applies to the rest of Spanish territory, i.e., the common regime territory managed by the state AEAT. If your company is in Madrid, Barcelona, Valencia, Seville, or any other autonomous community outside the Basque Country, VeriFactu is your regulation.

What if you operate in both territories? The answer here is that you must comply with both systems for operations corresponding to each jurisdiction. Odoo supports both. It is simply configured according to the tax domicile and the nature of each operation.

Navarre has its own foral system and also has its own regulations on this matter. If you operate in Navarre, consult your tax advisor regarding the specific regulations of the Foral Treasury of Navarre.

Can I use the same Odoo for TicketBAI and VeriFactu?

Yes. The Spanish localisation of Odoo Enterprise covers both frameworks. Depending on your company's configuration and each establishment, Odoo determines which system applies and manages the corresponding submissions. You don't need two separate installations or two different contracts.

What happens if you continue using non-approved software in 2026?

The penalty regime is one of the aspects that most concerns SMEs. And rightly so. The Anti-Fraud Law establishes specific penalties for the use of software for suppressing or altering accounting and tax records.

The consequences of non-compliance go beyond a direct fine. An AEAT inspection can issue a notice of infringement, demand the regularisation of previous financial years, and generate late payment interest. In serious cases, it can lead to criminal liability if tax fraud is proven.

Beyond the penalty aspect, there is an immediate operational risk: if your software is not approved and a client or supplier asks you to issue invoices in a verifiable format, you will not be able to do so. This can generate commercial friction, especially with large companies or the Public Administration, which increasingly demands greater guarantees of tax traceability from its suppliers.

You should also note that some financial institutions are already starting to request information about their business clients' invoicing systems as part of due diligence processes. VeriFactu approval can become a criterion for accessing financing.

How is VeriFactu activated in Odoo?

One of the points that most worries SME managers is the complexity of implementation. The good news is that activating VeriFactu in Odoo Enterprise, when implemented by an official partner such as Nextdoo, does not require you or your team to have technical knowledge.

The general process follows these steps:

• Version Verification: it is checked that the Odoo installation is on a version that includes the Spanish localisation with VeriFactu. Odoo has progressively incorporated this support since 2025.
• Digital Certificate Configuration: the electronic certificate of the company or freelancer is uploaded so that the system can sign submissions to the AEAT. This certificate is the same one you already use for other electronic procedures with the Tax Agency.
• Test Environment: before issuing real invoices in VeriFactu mode, test submissions are made to the AEAT sandbox to verify that the configuration is correct and that the records arrive properly.
• Production Activation: once the test environment has been validated, production mode is activated. From that moment on, every invoice you issue in Odoo carries its hash and is registered with the AEAT.
• Subsequent Validation: it is checked on the AEAT portal that the records are arriving correctly and that there are no communication errors.

All of this is managed by the implementation team. Your responsibility is to ensure you have a valid digital certificate and to provide access to the Odoo environment.

What happens to invoices already issued before activating VeriFactu?

Invoices issued before activation fall outside the VeriFactu system. The regulations do not require retroactive migration of historical data. From the activation date, all new invoices fall under the new regime. Old invoices continue to be preserved in Odoo with their history intact, which is sufficient for document archiving obligations.

What you should know before migrating from another invoicing programme?

Many Spanish SMEs come to this conversation from Factusol, Contasol, Holded, A3, or even Excel spreadsheets. The trigger is usually precisely the obligation to comply with VeriFactu: their current software will not be approved, or approval will arrive late and with additional cost.

If you are in that situation, now is the time to migrate to Odoo. Not because it's emotionally urgent, but because a well-planned migration takes time, and the time available before inspections intensify is limited.

The migration process includes:

• Current state analysis: what data you have, in what format, what integrations exist with other systems.
• Odoo model design: how invoicing, customers, suppliers, and products are structured in the new environment.
• Historical data migration: transfer of master data for customers, suppliers, and products. Invoice history can be migrated as a reference archive.
• Team training: your administrative team needs to learn to work with Odoo. The learning curve is reasonable, especially when the interface is well-configured for your type of business.
• VeriFactu activation: as the final step in the implementation process, following the procedure described above.

Nextdoo has been implementing Odoo in Spanish SMEs across retail, hospitality, and distribution for years. We understand the common friction points of these migrations and have developed methodologies to reduce team adaptation time.

B2B e-invoicing: the next step in the tax calendar

VeriFactu is not the only tax obligation coming in 2026. Mandatory e-invoicing for B2B operations between Spanish companies, stemming from the 'Crea y Crece' Law (Law 18/2022), has its own implementation timetable.

Although the definitive deadlines for B2B e-invoicing have seen adjustments, the direction is clear: within a reasonable timeframe, all inter-company operations will need to be documented with structured electronic invoices, not just PDFs sent by email.

Odoo Enterprise supports the issuance and receipt of electronic invoices in the formats required by Spanish regulations. This means that an Odoo implementation carried out today will also prepare you for that next step, without needing to change systems when the obligation arises.

Planning ahead is always cheaper than reacting at the last minute. Urgent implementations are more expensive, more stressful, and carry a higher risk of errors in production.

Conclusion: the time to act is before it's mandated

VeriFactu is not an abstract threat. It is a current legal obligation with real penalties. If in 2026 your SME continues to issue invoices with a non-approved programme, you are assuming an unnecessary tax risk.

Odoo Enterprise natively resolves VeriFactu compliance, at no additional cost and without your team having to learn new processes. The official Spanish localisation, maintained by Odoo S.A., covers both VeriFactu and TicketBAI, as well as future B2B e-invoicing.

At Nextdoo, we are an official Odoo Enterprise partner in Spain. We work with SMEs in retail, hospitality, and distribution that need to comply with regulations without complications. If you want to know exactly what adapting your company to VeriFactu with Odoo entails, request a no-obligation diagnostic. We'll explain what you need, what you don't need, and how to plan it.

Guidance information. Actual timelines, costs, and scopes are confirmed after a personalised analysis. JLM Business Solutions SL · B16842831.