Updated 2026-10-03 · 4 min read
This article is about Spanish tax law and does not apply outside Spain: if your clinic is in the United Kingdom, the United States or Portugal, your own country's invoicing rules apply. Verifactu is the Spanish regulation that requires the software a Spanish business uses to record its sales to store every invoice in a chained, unalterable way, and to be able to send it to the Spanish Tax Agency. It affects physiotherapy clinics in Spain just like any other business that issues invoices or receipts.
The most common question at a clinic is whether physiotherapy's VAT exemption leaves it out. It doesn't: Verifactu isn't about VAT, it's about how invoices are issued and kept. An exempt invoice is still an invoice.
From when it's mandatory
On 5 October 2026 the Spanish Tax Agency announced that it is postponing Verifactu to October 2028, so that it coincides with mandatory electronic invoicing between businesses. It's an information note: the postponement will be final when it's published in the Spanish Official Gazette. Until that announcement, the dates were January 2027 for companies and July 2027 for the self-employed. In Álava, Gipuzkoa and Bizkaia their own system, TicketBAI, applies and is already in force.
What isn't postponed is the manufacturers' obligation: since 29 July 2025 they can only sell adapted software. When choosing a till or invoicing program, ask for the manufacturer's statement of compliance.
| Who | System | From |
|---|---|---|
| Company (S.L., S.A.) | Verifactu | October 2028 (announced on 5/10/2026) |
| Self-employed | Verifactu | October 2028 (announced on 5/10/2026) |
| Clinic in Álava, Gipuzkoa or Bizkaia | TicketBAI | Already in force |
What each receipt has to include
The receipt for a session is a simplified invoice: the clinic's tax ID, the date, the description, the amount and, for a physiotherapy session, the mention of the VAT exemption. With Verifactu, each record is also chained to the previous one and the receipt carries a QR code that allows it to be checked.
If the patient asks for it, a full invoice is issued with their details, which is the one reimbursement insurers usually ask for. And a refund isn't deleted: a corrective invoice is issued.
How ClaudIA's till handles it
What ClaudIA takes off the clinic's hands each week is in the calendar: it answers patients on WhatsApp, Instagram and by phone when reception can't keep up, reminds them of their sessions and asks for confirmation, fills free hours from the waiting list and sends consent forms to sign by link.
The session is charged from the calendar or from the till and a payment receipt is produced; the accountant receives the summary of what was charged per day, per payment method and per VAT rate, with physiotherapy as exempt. What an insurer pays is recorded separately, so the same income isn't counted twice. The simplified invoice compliant with the regulation is in preparation, without the clinic having to send anything to the Tax Agency.
If the clinic prefers to keep its current invoicing program, ClaudIA works alongside it: the calendar and patient care work the same.
Questions clinics ask
Does a VAT-exempt physiotherapy clinic in Spain have to comply with Verifactu? Yes. Verifactu regulates how invoices are issued and kept, not the tax. A VAT-exempt invoice is still an invoice and falls under the regulation.
From when is it mandatory? On 5 October 2026 the Spanish Tax Agency announced that it is postponing it to October 2028; it still has to be published in the Official Gazette. Until that announcement, the dates were January 2027 for companies and July 2027 for the self-employed. In Álava, Gipuzkoa and Bizkaia TicketBAI applies and is already in force. It's worth confirming your specific case with your accountant.
What does ClaudIA's till deliver today in Spain? A payment receipt for each session and, for the accountant, the summary of what was charged per day, per payment method and per VAT rate. The simplified invoice compliant with the regulation is in preparation, without the clinic having to send anything to the Tax Agency.
Do I need a separate card terminal or invoicing program? To charge and balance the day, no: ClaudIA's till charges the session from the calendar and leaves the summary for the accountant. If the clinic prefers its current invoicing program, ClaudIA works alongside it.