Verifactu software requirements and the producer declaration
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Five questions about your current software: the check shows what it meets, what is missing and what to ask your provider before your date.
Requirements met
5 / 5
It meets the basics a user can check. Full conformity is stated by the producer in its declaration (RD 1007/2023, art. 13).
| Declaration of conformity | RD 1007/2023 art. 13; content in Order HAC/1177/2024 art. 15 |
| QR and wording | RD 1619/2012 art. 6.5; Order arts. 20 and 21 |
| SHA-256 hash | Order HAC/1177/2024 art. 13 |
| If anything is missing | Risk of €50,000 per financial year |
Indicative check: it does not replace the declaration or certify the software.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Invoicing software complies with Verifactu when it guarantees the integrity, storage, accessibility, legibility, traceability and unalterability of each invoice record, as article 8 of Royal Decree 1007/2023 requires, and when its producer states so in writing. That statement of compliance, governed by article 13 of the regulation and article 15 of Order HAC/1177/2024, opens with the heading “Declaración responsable del sistema informático de facturación” and lists the name and code of the system, the exact version, its components, whether it works only in VERI*FACTU mode, the signature type for records when it does not, the producer’s details and the date and place of signature. It must be visible inside the software itself, quickly and easily, and handed to the customer on purchase. There is no approval or certificate from the Spanish Tax Agency: the user relies on the producer’s statement and is liable for using software that does not comply. The fine for users is 50,000 euros per financial year under article 201 bis of the General Tax Act.
What the regulation requires of the software
| Requirement | What it means in practice | Basis |
|---|---|---|
| Integrity and unalterability | An issued invoice is not deleted or edited: it is corrected with another | RD 1007/2023, art. 8.2 |
| Traceability | Each record carries the hash of the previous one and forms a chain | Order HAC/1177/2024, arts. 7 and 13 |
| Storage and accessibility | Records are kept and exported when the tax office asks | RD 1007/2023, arts. 8 and 14 |
| QR on the invoice | Tax QR code and, in VERI*FACTU mode, its caption | Order HAC/1177/2024, arts. 20 and 21 |
| Statement of compliance | The producer states in writing that the software complies | RD 1007/2023, art. 13 |
Article 8 of RD 1007/2023 lists six guarantees: integrity, storage, accessibility, legibility, traceability and unalterability of records. All software must also be able to send records to the Tax Agency continuously and automatically, even if the user chooses not to. When it does not send them, the software signs each record with XAdES Enveloped (ETSI EN 319 132) and keeps an event log that notes, for example, when operation starts and stops, detected anomalies and exports, as article 9 of the order details.
How to read the statement of compliance
Order HAC/1177/2024, article 15, sets its minimum content and the order of the details. Look at three points. First, the version: the statement covers one specific version, so an update comes with its own statement. Second, whether the software works only as VERI*FACTU. Third, whether it supports several taxpayers in the same installation, which matters to accounting firms invoicing on behalf of clients. An annex explaining how each technical specification is met is recommended. Keep a copy of every statement you receive, version by version, with your invoicing records.
Also check your exposure if the software is not adapted when your date arrives:
Fine under article 201 bis LGT
Fine under article 201 bis LGT
€50,000
| Amount per unit | €50,000 |
| Times applied | 1 |
| Fine before reduction | €50,000 |
| Prompt payment reduction (40%) | – |
What you can check yourself
Without technical knowledge you can see several things: whether the printed invoice carries the QR with the words “QR tributario:”, whether the software lets you cancel an issued invoice rather than delete it, and whether you can export the records. To see whether the hash is computed correctly, the hash calculator reproduces the official algorithm. If the software fails any of these checks, ask your provider for the adapted version and its statement; if your provider will not have it in time, see the criteria for choosing other software or the free AEAT app. The two modes are compared in VERI*FACTU or non-VERI*FACTU.