VERI*FACTU or non-VERI*FACTU: the two ways to comply
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Pick a mode and tell us whether you are always online: the simulator says what each mode demands of your software and what your customer will see on the invoice.
What this mode requires
VERI*FACTU
Each invoice record is sent electronically to the AEAT; in return no signature or event log is needed and the system is presumed compliant (RD 1007/2023, arts. 15 and 16).
| Sending to the AEAT | Yes, in batches of up to 1,000 records |
| Electronic signature of each record | No |
| Event log | No |
| Wording below the QR | « Factura verificable en la sede electrónica de la AEAT » / « VERI*FACTU » |
| Offline | No issue |
| Commitment | At least until the end of the calendar year (art. 16.3) |
After each sending the system waits 60 seconds or until it has 1,000 records, and retries at least hourly on failure (Order HAC/1177/2024, art. 16).
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
RD 1007/2023 lets you choose between two ways of complying. In VERI*FACTU mode, governed by its article 16, the software sends every invoice record to the Tax Agency continuously and automatically. In return, the regulation presumes the system meets the article 8 requirements by design, does not make it sign records, because the hash is enough, and Order HAC/1177/2024 frees it from the event log. The invoice carries under the QR the sentence “Factura verificable en la sede electrónica de la AEAT” or “VERI*FACTU”, and the customer can check on the website that it is on record. In the other mode, which the rules call non-VERI*FACTU, records stay in the user’s system, electronically signed with XAdES Enveloped (ETSI EN 319 132), alongside a chained event log; the Tax Agency obtains them if it asks. Both are legal and both require a hash and a QR. Choosing VERI*FACTU has one consequence: under article 16.5, the choice lasts at least until the end of the calendar year in which the first sending took place. The free AEAT app always works as VERI*FACTU.
Point-by-point comparison
| VERI*FACTU | Non-VERI*FACTU | |
|---|---|---|
| Sending records | All of them, continuously and automatically | Only if the AEAT asks |
| Electronic signature of each record | No (art. 16.3) | Yes, XAdES Enveloped (ETSI EN 319 132) (art. 12; Order, art. 14) |
| Chained hash | Yes | Yes |
| Event log | No (Order, art. 3) | Yes (Order, art. 9) |
| Article 8 requirements | Presumed met (art. 16.2) | Must be met and provable |
| Caption under the QR | “VERI*FACTU” | None |
| Commitment | Until the end of the calendar year (art. 16.5) | None |
The underlying difference is where the records live. In VERI*FACTU the Tax Agency has them from the outset, so article 16.2 of RD 1007/2023 presumes the system guarantees integrity, traceability and retention, and spares it the copy governed by article 14.2. In the other mode the user holds the evidence: signed records, an event log and the ability to export everything in readable form when asked. In this mode the system also produces, for every six hours of operation, a summary record of the events that occurred, under article 9 of the Order. Whoever chooses it must therefore keep the signing certificate valid and renew it in time, or new records cannot be signed.
Try both options:
What this mode requires
What this mode requires
VERI*FACTU
| Sending to the AEAT | Yes, in batches of up to 1,000 records |
| Electronic signature of each record | No |
| Event log | No |
| Wording below the QR | « Factura verificable en la sede electrónica de la AEAT » / « VERI*FACTU » |
How sending works
Article 16 of Order HAC/1177/2024 sets up flow control. After each sending, the system waits for the time stated in the Tax Agency’s reply, initially 60 seconds, or until it has gathered the maximum records per sending, 1,000, whichever comes first. If a sending fails, it retries at least every 1 hour. That is why a freshly issued invoice may take a little while to appear on the website, with nothing wrong. If records are still pending, the system must flag the incident and say how many remain to be sent. The technical details are in the AEAT technical information.
What your customer sees
In both modes the invoice carries the QR, but it points to different services. If your customer scans a VERI*FACTU invoice, the website tells them whether it is on record and with which details: that is the check article 17 puts in the recipient’s hands. If they scan a non-VERI*FACTU invoice, the website can only collect the details, because it holds no record. Try it with the QR reader. How a record is signed in non-VERI*FACTU mode is explained in electronic signatures, and the hash shared by both modes in the hash calculator.