The Verifactu system is Spain's new electronic invoicing obligation, applying to all self-employed workers from July 2026, including psychologists and therapists. The question is no longer whether to comply, but how.
This guide explains what Verifactu is, your applicable deadlines, what happens with the VAT exemption for psychology, what penalties exist and how to choose suitable software.
Verifactu deadlines and obligations
- 1 January 2026: Verifactu mandatory for companies.
- 1 July 2026: Verifactu mandatory for all self-employed, including psychologists.
- All invoicing software must generate tamper-proof, signed and traceable records.
- Invoices are sent (or available for sending) to the Tax Agency for validation.
Are healthcare psychologists exempt from Verifactu?
No. Even though clinical psychology is VAT-exempt, psychologists and therapists who are self-employed must issue invoices that comply with Verifactu like any other self-employed worker. The VAT exemption does not eliminate the verifiable electronic invoicing obligation.
Penalties for non-compliance
| Non-compliance | Penalty |
|---|---|
| Using non-approved software | Up to €50,000 per fiscal year (user) |
| Producing non-approved software | Up to €150,000 per fiscal year |
| Manipulating invoicing records | Very serious infraction |
| Not keeping records 4 years | Formal-failure penalties |
Maximum penalties on a self-employed psychologist are unlikely, but any inspection can open a procedure.
What Verifactu software for psychologists must offer
- Verifactu record generation per invoice.
- Automatic sequential numbering.
- Separate series (self-employed, centre).
- XML/PDF export compatible with Spain's Tax Agency.
- Secure storage for at least 4 years.
- GDPR compliance for healthcare data.
Preguntas frecuentes
Most frequent questions about Verifactu for psychologists and therapists in Spain in 2026.
What is Verifactu and how does it affect psychologists and therapists?
Verifactu is Spain's verifiable electronic invoicing system. It requires invoicing programs to generate tamper-proof, signed and traceable records of every invoice. It applies to self-employed psychologists and therapists.
When does Verifactu come into force for self-employed psychologists?
Verifactu is mandatory from January 1, 2026 for companies and from July 1, 2026 for self-employed workers, including psychologists and therapists.
Are healthcare psychologists exempt because of the VAT exemption?
No. Even though clinical psychology is VAT-exempt, self-employed psychologists must issue invoices complying with Verifactu like any other self-employed.
What penalties apply for non-compliance?
Up to €50,000 per fiscal year for the user and up to €150,000 per year for makers of non-approved software.
How do I issue Verifactu invoices from my clinical agenda?
With a Verifactu-ready clinical agenda like My Psico Agenda, when you close each session the invoice is generated with one click: sequential numbering, Verifactu record and email delivery.