VeriFactu
Spain's Tax Directorate clarifies that an adviser who only keeps your books is not subject to VeriFactu
Spain's DGT concludes that an adviser's accounting software is not subject to VeriFactu. The obligation lies with whoever issues the invoices: your business.
What happened
Spain's Directorate General for Taxation (DGT) has answered an advisory firm that books invoices, keeps the registers and files taxes for its clients. As reported by elEconomista, the DGT concludes that this activity is not subject to the invoicing systems regulation, because the rules only cover invoicing software, not accounting software.
The binding ruling, V0817-26 of 13 April 2026, also notes that anyone invoicing by hand or with a word processor that doesn't process data is not bound. But as soon as an invoicing system is used, even for part of the business, it must comply.
What it means for your laundromat
Our reading: the obligation belongs to whoever issues the invoice. Having an adviser keep your books doesn't exempt you: if your kiosk or payment terminal issues receipts, that system must comply with VeriFactu.
In a self-service laundromat, almost every receipt comes from a machine, so the “by hand” exception rarely applies. Ask your provider for its statement of compliance, as we explain in our guide.
Summary and commentary by PAYMMIO based on the linked sources. It doesn't replace the official text or advice from your tax adviser. Reviewed on .