What is Verifactu: Spain’s rules for invoicing software
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Verifactu is not a program or a tax office app: it is a set of rules for the software you invoice with. The check tells you whether they reach you.
Verifactu in your case
1 July 2027
Your software must meet the Regulation before 1 July 2027: the last day on a non-adapted system is 30 June 2027 (RD 1007/2023, fourth final provision, as worded by RDL 15/2025).
| Timeline group | Everyone else |
| Mode you can choose | VERI*FACTU (each record sent to the AEAT) or non-VERI*FACTU (signature and event log) |
| Software on sale adapted since | 29 July 2025 |
| Free alternative | AEAT invoicing app (art. 7.b) |
Basis: RD 1007/2023, arts. 1.3, 3 and 4; fourth final provision as amended by RDL 15/2025 (BOE 3/12/2025). Not tax advice.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Verifactu is the popular name for the Regulation approved by Royal Decree 1007/2023, which sets the requirements for invoicing software in Spain. It stems from Law 11/2021 on preventing tax fraud, which added to article 29.2.j of the General Tax Act the duty for invoicing and accounting software to guarantee the integrity, retention, accessibility, legibility, traceability and unalterability of records. The regulation turns that idea into five pieces. Each invoice creates a registration record in the software, and each cancellation a cancellation record. Each record carries a hash that chains it to the previous one. The invoice carries a QR code the customer can check. The software producer signs a declaration of conformity. And the user chooses between sending every record to the Tax Agency, the VERI*FACTU mode that gives the whole scheme its name, or keeping them signed in their own system. Order HAC/1177/2024 adds the technical specifications. After Royal Decree-law 15/2025, software must be adapted before 01/01/2027 for companies and before 01/07/2027 for everyone else caught.
The pieces of the regulation
| Piece | What it is | Where it is set |
|---|---|---|
| Registration record | Entry the software creates when issuing each invoice | RD 1007/2023, arts. 9 and 10 |
| Cancellation record | Entry that cancels the registration of an invoice issued in error | RD 1007/2023, art. 11 |
| Hash | SHA-256 digest chaining each record to the previous one | RD 1007/2023, art. 12; Order, art. 13 |
| QR code | Matching URL with tax ID, number, date and amount | Order HAC/1177/2024, arts. 20 and 21 |
| Declaration of conformity | Document in which the producer certifies the software complies | RD 1007/2023, art. 13 |
| VERI*FACTU mode | Sending every record to the AEAT | RD 1007/2023, arts. 15 and 16 |
RD 1007/2023 does not say which software to use or what its screens should look like. It says what the software must guarantee: that a record, once created, cannot be altered without the system detecting it and warning; that records are chained and dated; and that they are kept and can be exported for the limitation period. Any correction is made with a new record, never by rewriting the old one, and the tax office may turn up where the system is used and demand immediate access to the records. Order HAC/1177/2024 turns those principles into formats, fields and technical services.
Who it applies to
Article 3 covers corporate income taxpayers, personal income taxpayers with business activities, non-residents with a permanent establishment and pass-through entities, as long as they use software to invoice, even only in part. Left out are businesses on the SII, fully exempt entities and, under article 1.3, anyone with a tax domicile in the Basque Country or Navarre. Answer and see your own case:
Verifactu in your case
Verifactu in your case
1 July 2027
| Timeline group | Everyone else |
| Mode you can choose | VERI*FACTU (each record sent to the AEAT) or non-VERI*FACTU (signature and event log) |
| Software on sale adapted since | 29 July 2025 |
| Free alternative | AEAT invoicing app (art. 7.b) |
What Verifactu does not change
Verifactu does not change the details an invoice must show, the VAT rates or the filing deadlines. Nor does it require invoices to be electronic: you can keep handing out paper or PDF, with the QR printed on it. B2B e-invoicing is a separate duty, under another law and with other dates. What changes is the software: it must record every invoice so that nothing can be deleted or touched up without a trace, and its producer must stand behind that with a declaration of conformity.
To understand the two ways of complying, read VERI*FACTU or non-VERI*FACTU. The dates are on the Verifactu timeline, and what to ask your provider is on software requirements. The Tax Agency page gathers the rules and technical documents.