VeriFactu for psychologists in Spain: a practical 2027 guide

VeriFactu can affect a psychology practice when the professional uses software to issue invoices. For most self-employed psychologists within scope, the system must be adapted before July 1, 2027. A practice operating through a company subject to Corporate Income Tax generally has a deadline of January 1, 2027.

The obligation does not arise simply from being a psychologist. It depends on carrying on an economic activity, falling within the rules, and using a computerised invoicing system. The Spanish Tax Agency explains the current scope and timetable, following the changes introduced by Royal Decree-Law 15/2025.

This guide summarises the general framework. It is not a substitute for advice on a particular practice, company, or service.

What VeriFactu means

VeriFactu is commonly used as shorthand for the new rules governing computerised invoicing systems. The framework comes from Royal Decree 1007/2023.

The software must create a reliable record for each invoice and prevent information from being changed or deleted without traceability. The requirements include creation and cancellation records, integrity measures, sequencing, and a QR code on invoices produced by the system.

There are two operating models:

1. VERI*FACTU: billing records are sent continuously to the Spanish Tax Agency.
2. Non-verifiable system: records are not sent automatically, but the system carries additional preservation, security, signing, and event-log obligations.

Does it apply to every psychologist?

Profession alone does not answer the question. Check:

• whether you trade as self-employed, through a company, or another entity;
• whether you use a computerised system to issue invoices;
• whether you are covered by the Immediate Supply of Information system or another exclusion;
• how invoice numbers are assigned and where the information is stored.

The Tax Agency uses a healthcare professional as an example to explain that the sector is not automatically excluded. It also distinguishes manually writing a document from using a system that processes and preserves invoicing data.

What changes in everyday work

Most of the technical change belongs inside the software:

1. You review the customer details and invoice items.
2. The system assigns the number and creates the billing record.
3. The invoice includes the required QR code and, where applicable, the VERI*FACTU wording.
4. A correction does not overwrite the original. It creates the required cancellation record or corrective invoice.
5. The system preserves traceability and, in VERI*FACTU mode, sends the record to the Tax Agency.

See corrective invoices for psychologists for the correction workflow.

What VeriFactu does not decide

VeriFactu does not itself determine whether a service is VAT-exempt, whether income-tax withholding applies, who should be named as the customer, or which invoice type is required. Those questions arise under other rules. Our guide to VAT and income-tax withholding on psychologists' invoices separates them.

It is also different from mandatory electronic invoicing between businesses and professionals. Read VeriFactu versus electronic invoicing for the distinction.

Practice readiness checklist

• Confirm whether you invoice as self-employed, a company, or another entity.
• Ask your provider which operating model it will use.
• Review your fiscal details and numbering series.
• Identify which services are VAT-exempt.
• Define the correct invoice recipient for minors, couples, families, and company-funded care.
• Avoid processes that allow issued invoices to be erased or silently overwritten.
• Practise correcting an invoice before you need to do it under pressure.
• Check that invoices and records can be exported if you change systems.

VeriFactu in Clara

Clara brings together sessions awaiting invoicing, fiscal details, rates, PDF delivery, and payment tracking. Its invoicing for psychologists is ready for VeriFactu, so regulatory preparation fits within the practice's usual administrative workflow.

Frequently asked questions

When does VeriFactu become mandatory for a self-employed psychologist?

For most affected self-employed professionals, the planned deadline is July 1, 2027. Corporate Income Tax taxpayers must adapt their systems before January 1, 2027.

Does VeriFactu apply to psychologists?

It can apply to psychologists carrying on an economic activity and using a computerised invoicing system, unless a specific exclusion applies. Healthcare activity is not excluded by itself.

Is VeriFactu the same as electronic invoicing?

No. VeriFactu governs the system and billing records. B2B electronic invoicing governs the format and exchange of the invoice.

Official sources

• General information on computerised invoicing systems and VERI*FACTU, Spanish Tax Agency.
• Royal Decree 1007/2023, Official State Gazette.
• Royal Decree-Law 15/2025, which amended the deadlines.

Information reviewed on September 5, 2026.

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