The Spanish Tax Agency (AEAT) has introduced Veri*Factu, the new framework of Invoicing Information Systems (SIF). Although Verifactu was initially expected to become mandatory in 2026, the Spanish government has postponed its entry into force until 2027. It will affect companies and self-employed professionals who issue invoices using invoicing software, except those already under the Immediate Supply of Information (SII) system or those not required to issue invoices.
Understanding how the system works and taking steps now is essential to avoid penalties in the near future.
What is Verifactu and why it matters
Verifactu is the SIF modality that allows taxpayers to voluntarily send to the AEAT, at the time of issuing the invoice, a secure invoicing record that includes various security measures (hash, chaining, and digital signature where applicable).
Its main function is to ensure that invoices issued by companies and self-employed professionals cannot be altered or deleted without leaving a trace.
Each invoice must generate a digital record with a unique fingerprint (hash) to guarantee its traceability and must also include a QR code and, when applicable, the statement “verifiable invoice.”
This system aims to increase tax transparency and reduce the risk of tax fraud, ensuring that invoices are verifiable and secure for both clients and the administration.
Legal framework and implementation timeline according to AEAT
The regulation establishing Verifactu is Royal Decree 1007/2023, which defines the requirements that invoicing software must meet in Spain. Subsequently, Ministerial Order HAC/1177/2024 set out the technical specifications and opened a nine-month period for software developers to adapt their systems. More recently, the Government approved an additional Royal Decree extending the implementation deadlines, postponing the mandatory application of Veri*Factu to 2027.
The updated timeline is as follows:
- Companies and corporate taxpayers must comply from 1 January 2027.
- Self-employed professionals must comply from 1 July 2027.
In addition, only compliant and certified invoicing software may be marketed once the AEAT’s technical framework is fully in force, making early preparation advisable.
This obligation coexists with B2B e-invoicing under the “Crea y Crece” Law, which follows a separate schedule. Both frameworks interact but are not the same.
Who is affected by Verifactu and who is exempt from it
Veri*Factu generally applies to all taxpayers who use electronic systems to issue invoices, from large companies to sole traders.
It also affects software developers, who must ensure their solutions meet AEAT technical standards.
Exemptions:
- Taxpayers under the SII regime (mutually exclusive with SIF/Veri*Factu). Eligible taxpayers may voluntarily join SII via Form 036.
- Taxpayers not required to issue invoices under current regulations (with specific exceptions). However, if they use software to issue invoices, Veri*Factu does apply.
- Manual invoicing (printed or handwritten invoices) is outside the SIF/Veri*Factu scope.
- Regional regimes: SIF applies to the national tax system; Navarra and the Basque Country follow their own regulations.
What companies and self-employed professionals should do
To prepare, companies and professionals should begin by checking that the software they use to issue invoices meets the required specifications. This includes the ability to generate secure invoicing records, add the QR code, and ensure data integrity. From there, they must decide whether to send the records automatically to the Tax Agency (Verifactu modality) or to keep them in their own system, always with the necessary technical guarantees so that they are available in case of request.
Likewise, it is important to review internal processes and train the staff in charge of invoicing, who must become familiar with the new workflow. Anticipating the implementation deadline is essential: testing the adapted software before it becomes enforceable will reduce the risk of interruptions in activity and allow errors to be corrected in time. In this process, it is advisable to keep in mind three specific actions:
- Confirm with the software provider that the tool will be adapted to Veri*Factu.
- Decide in advance whether the automatic submission to the AEAT or the internal storage modality will be used.
- Test the adapted system before the deadline arrives.Anticiparse es la mejor manera de evitar sanciones y garantizar la continuidad del negocio.
Anticipation is the best way to avoid penalties and guarantee business continuity. At LEIALTA, we help you prepare your invoicing systems for Veri*Factu, minimising risks and ensuring that regulatory compliance translates into peace of mind and confidence.
