Verifactu for dental clinics in Spain: what it is, who it applies to and from when
Verifactu is Spain's new Tax Agency requirement for billing software: complete, traceable, unalterable records, and invoices with a QR code. For a dental clinic it isn't optional — but it isn't as complicated as it sounds either. What matters is knowing what it requires of you, from when, and whose job it is to comply. Here it is, made clear.
What Verifactu is, in one sentence
Verifactu is the AEAT framework that requires the software you bill with to generate a reliable, unalterable record of every invoice. It stems from the Anti-Fraud Law (Law 11/2021) and its regulation (RD 1007/2023), and its goal is to end the dual-use software that let businesses "delete" sales. In practice, your billing program has to guarantee four things about every invoice:
- Integrity. Once issued, an invoice can't be changed without leaving a trace.
- Traceability. Each record is chained to the previous one, so invoices can't be silently inserted or removed.
- Preservation. Records are stored securely and remain recoverable.
- Unalterability + QR. Each invoice carries a verifiable QR code, and in "Verifactu" mode the records are sent to the AEAT automatically.
There are two ways to comply: Verifactu mode, where the program sends records to the tax authority in real time (the simplest option), or "non-Verifactu" mode, where they aren't sent but the system must store them with reinforced safeguards and a signature. For most clinics, the easy path is having their program run in Verifactu mode.
Who it applies to, and from when
It applies to everyone carrying out an economic activity who issues invoices with a computerised system — which is essentially any dental clinic. The date depends on how your clinic is taxed:
- Clinics that are companies (corporate income tax payers — the typical SL): required from 1 January 2027.
- Self-employed dentists and others taxed under personal income tax (IRPF): from 1 July 2027.
- Software vendors: had to have their billing systems adapted before 1 July 2025 — meaning your provider should already be on it.
In one line — If your clinic is an SL, your date is 1 January 2027; if you bill as a sole trader, 1 July 2027. The software had to be ready by July 2025.
Note: the Verifactu calendar has been extended since it was first proposed. Always confirm the current date with the AEAT or your tax adviser before making decisions — this is general information, not tax advice.
What this means for your clinic, specifically
The good news: Verifactu doesn't force you to change software or set up anything new. It requires the program you already bill with to be up to date. Three practical steps:
- Ask your software vendor. If you bill from your dental practice-management software (for example Gesden) or a billing program, confirm that their version already complies with Verifactu and when it will be available.
- Identify your date. SL → January 2027; sole trader → July 2027. Don't wait for the last quarter: the migration usually coincides with updates and team training.
- Loop in your tax adviser. Having them aware of the program you use and your timeline avoids surprises at the year-end changeover.
For the patient almost nothing changes: they'll see a QR code on their invoice and, where applicable, a note that it's a verifiable invoice. Under the hood, what changes is that every invoice is recorded in a way that can't be tampered with.
Verifactu is not the same as mandatory e-invoicing
They're easy to mix up, but they're two different things. Verifactu governs how your software records and secures invoices (vis-à-vis the tax authority). Mandatory business-to-business e-invoicing — coming with the "Crea y Crece" law — governs that B2B invoices be issued in a structured electronic format, and has its own timeline, still pending its implementing regulation. For a dental clinic, which mostly invoices private patients, the immediate front is Verifactu; B2B e-invoicing mainly affects your dealings with suppliers and between companies.
So where does Mola fit in all this?
Let's be clear: Mola is not a billing program and does not make you "Verifactu-compliant". It doesn't issue invoices. That obligation falls on the software you bill with — your practice-management or billing program — and that's where you need to make sure you comply.
What Mola does begins afterwards: once your billing is clean and structured (something Verifactu actually reinforces), Mola reads that data from your practice-management software and turns it into business analysis — profitability per treatment, revenue per chair, costs, collection rate — with target ranges and recommendations. No typing, no spreadsheets. It's the management layer that neither your billing software nor your accountant gives you in an actionable form; it complements them, it doesn't replace them. We cover it in detail in why Mola.
Your free session with a dentist
20 minutes with Dr. Jaime Fernández Mercadé — dentist and owner of Clínica Dental Palacio — to see how to read your clinic's numbers once your billing is under control. It's not a sales demo: it's a conversation with someone who runs a clinic like yours.
Book my free sessionFrequently asked questions
About Verifactu for dental clinics
What is Verifactu?
Verifactu is the Spanish Tax Agency (AEAT) framework requiring billing software to generate complete, traceable, preserved and unalterable records of every invoice. It stems from the Anti-Fraud Law (Law 11/2021) and its regulation (RD 1007/2023). Systems running in "Verifactu" mode submit the records to the AEAT automatically; others must store them with reinforced safeguards. Invoices carry a verifiable QR code.
From when is Verifactu mandatory for a dental clinic?
It depends on how the clinic is taxed. Clinics that are companies (corporate income tax payers — the typical SL) are required from 1 January 2027. Self-employed dentists and others taxed under personal income tax (IRPF), from 1 July 2027. Billing-software vendors had to have their systems adapted before 1 July 2025. Confirm the dates with the AEAT or your tax adviser, as the calendar has been extended before.
Does my dental practice-management software have to be Verifactu-compliant?
Yes, if you issue the clinic's invoices with a computerised system. The obligation falls on the software you bill with — your practice-management system (such as Gesden) or your billing program — which must meet the Verifactu requirements. The practical step is to ask your vendor whether their version is already adapted and by when, rather than waiting until the last minute.
Is Mola a Verifactu software?
No. Mola does not issue invoices: it is a business-analytics layer that reads the data from your practice-management software and shows you how the clinic is doing. The Verifactu obligation falls on the system you bill with, not on Mola. What Mola does add is putting that billing data — already clean and structured — to work for profitability analysis, with no manual typing.
