The fight against tax fraud has taken a decisive step in Spain with the approval of Law 11/2021, known as Anti-Fraud Law. Although it was published in the Official Gazette of the State (BOE) in July 2021, Its real-world application is now beginning to take shape, with the recent approval of the regulation specifying the technical requirements that billing systems must meet.
This new legal framework doesn't just affect software providers: all companies, from large corporations to freelancers, will have to ensure that their systems comply with the new standards.
What changes does the new Anti-Fraud Law bring?
One of the most significant aspects of this law is the explicit prohibition of dual-use software. This refers to programs that allow for parallel accounting or the manipulation of records without leaving a trace, practices that hinder tax transparency. From now on, all invoicing systems must be designed to guarantee the integrity, traceability, preservation, and accessibility of data. They cannot allow modifications without recording or the deletion of information without leaving evidence. Furthermore, they must comply with the technical requirements established by the Administration, which include functionalities such as Verified, This tool allows for the voluntary submission of billing records to the Tax Agency in real time. This approach aims to ensure complete traceability of transactions and increase control over tax data.
Deadlines for adapting computer systems
With the approval of the regulations, the timeline is now set. From July 2025, all invoicing software must be adapted to the new requirements of the Anti-Fraud Law. This adaptation will be the responsibility not only of software developers but also of the companies using them, who will have to verify that their implemented systems comply with the new legal requirements. In this regard, the use of Verifactu will not only be recommended but a key functionality that must be integrated into the systems. Regarding the mandatory implementation deadlines for companies, a phased approach has been established: from January 1, 2026, all public limited companies and private limited companies will be required to use adapted software. Later, from July 1, 2026, the requirement will be extended to the self-employed and civil partnerships. This structure provides a reasonable timeframe for planning the transition but also clearly sets the deadline to avoid falling behind.
Implications for companies of the new Anti-Fraud Law
The entry into force of this regulation represents a significant change in how companies must manage their invoicing processes. First, there is the financial risk: using software that does not comply with the new regulations can result in penalties of up to €150,000 per fiscal year. But beyond the risk, this law requires a thorough review of current systems. Many companies will need to assess whether their software can be adapted or if new solutions will need to be implemented. This process of analysis and change demands closer collaboration between the Finance, IT, Compliance, and Legal departments to ensure a smooth and effective transition.
Despite this, this regulatory change should also be seen as an opportunity. The obligation to adapt can serve as a catalyst for modernizing processes, incorporating new technologies, and improving information control and traceability. Implementing a reliable, traceable system aligned with the Tax Agency's requirements can mark a turning point in business management and the quality of the data that underpins decision-making.
With over 25 years of experience, Excelia It supports companies in the digitization of their financial systems and processes, combining technology, expertise, and strategic vision. Faced with the challenges posed by the new Anti-Fraud Law, the company offers a comprehensive approach that goes beyond mere regulatory compliance.
The financial services Excelia helps organizations identify gaps in their current financial systems by specific audits and diagnoses, while the ERP solutions and billing software are specifically adapted to the new legal requirements. Likewise, the services of Data & Analytics, Automation and financial control allow the legal obligation to be transformed into a genuine lever for efficiency and operational improvement.
It's not just about compliance. It's about preparing companies to operate with greater control, more security, and better information.
