Deadlines have moved several times — now landing in 2027. Here's what VeriFactu is, who it applies to and when — with dates updated as of May 2026 — and what you need to do if you're self-employed or run a small business in Spain. No jargon.
If you run a business in Spain and you issue invoices using accounting software, VeriFactu will eventually apply to you. The good news: the dates have shifted (again) and you have more time than you thought. The bad: most people will leave it to the very last minute and run straight into a wall.
VeriFactu in one sentence
VeriFactu is Spain's new system to make sure invoices issued by Spanish businesses can't be tampered with after the fact. To achieve that, it forces the software you use for invoicing to meet seven technical requirements, and every invoice must carry a QR code and a digital hash chained to the previous one.
As a freelancer or business owner, you pick one of two modes:
- VeriFactu mode: your software sends every invoice to the Tax Agency (AEAT) in real time, the moment it's issued.
- Non-VeriFactu mode: your software doesn't transmit anything, but keeps the chained records securely. If the AEAT asks, you hand them over.
Both are legal. VeriFactu mode is the more relaxed option — if the AEAT ever runs an audit, the data is already there.
Where did this come from? The legal trail in one minute
- 2021: the Anti-Fraud Law (Ley 11/2021) set the foundation.
- 2023: Royal Decree 1007/2023 developed the technical regulation (the famous "SIF" — Invoicing Software Systems).
- April 2025: RD 254/2025 delayed the first deadlines.
- December 2025: Royal Decree-law 15/2025 delayed them again. These are the dates in force today.
Who it applies to and when: the updated calendar
These are the dates in force as of May 2026. Two earlier versions have already been replaced, so don't trust older articles you find online:
| Group | Current deadline |
|---|---|
| Companies (Corporate Tax payers) | 1 January 2027 |
| Self-employed (IRPF), non-residents with permanent establishment, income-attribution entities | 1 July 2027 |
Important: the obligation isn't going away, only delayed. The technical model and software requirements are exactly the same. What has changed is the date from which the AEAT can start fining people.
Anyone exempt?
Yes, two groups:
- Businesses already on SII (the Immediate Information Supply system). If you already send your VAT books to the AEAT in near real-time, you're following a stricter system than VeriFactu. You can skip the change.
- Basque Country: TicketBAI applies there, an equivalent system. No double obligation.
If neither applies to you, VeriFactu is coming for you.
The two modes explained with an example
Imagine you own a small consulting practice in Palma. You issue 30 invoices a month to your clients.
If you activate VeriFactu mode in your software: every time you issue an invoice, the software automatically transmits it to the AEAT's electronic portal. If the AEAT ever wants to verify anything, they don't have to call you — they already have everything. Benefit: zero paperwork if you ever get audited.
If you stay in non-VeriFactu mode: your software doesn't transmit anything, but it records every invoice with a digital signature chained to the previous one (meaning: if you alter an invoice already issued, the chain breaks and it shows). You have to keep all records for the tax statute-of-limitations period (four years from the filing deadline). If the AEAT asks, you export the records and hand them over.
Which to pick? For most freelancers and small businesses, VeriFactu mode is the easier life. But it's your free choice and you can switch later.
The seven requirements your software must meet (in plain English)
Your invoicing software has to guarantee seven things. Here's what they actually mean:
- Integrity. Once an invoice is issued, it can't be modified without leaving a trace. If you make a mistake, you issue a corrective invoice (rectificativa) — you don't "edit" the original.
- Traceability. Each invoice carries a digital fingerprint of the previous one, forming a chain. If someone deletes an invoice, the chain breaks and it shows.
- Conservation. Records are not deleted — they're kept for at least four years (the tax statute of limitations).
- Accessibility. If the AEAT requests records, the software delivers them quickly and in the official format.
- Readability. Any tax inspector must be able to read the data without decoding it.
- Identification. Every record must clearly carry your tax ID and your client's tax ID.
- AEAT transmission capability. The software must be able to send the data to the AEAT in real time, if you activate VeriFactu mode.
You don't have to verify these one by one. The software vendor is the one who signs a declaration of conformity stating their program meets all seven points. Your job is to check that your vendor has published that declaration — any serious software has it openly on their website.
The QR code and digital hash on every invoice
From the obligation date onwards, every invoice you issue will carry two new elements:
- A QR code on the invoice itself, scannable with any phone.
- A digital hash linking each invoice to the previous one.
What for? Your client can scan the QR and verify on the AEAT's website that the invoice exists and is legitimate. It's a way to stop fraud: "ghost" or duplicated invoices become very hard to forge.
You don't have to do anything special — your invoicing software adds the QR automatically.
What happens if you don't comply? The penalties
The AEAT takes this seriously:
- If you use non-compliant software: fines up to €50,000 per fiscal year.
- If you sell or distribute non-compliant software: fines up to €150,000 per fiscal year.
These aren't theoretical. The Tax Agency is already auditing software providers and, from the dates above, will start auditing users too.
VeriFactu is NOT the same as B2B e-invoicing (Crea y Crece Law)
This is the most common confusion. Let me make it clear:
- VeriFactu (RD 1007/2023) regulates how your software issues and records invoices. It's an obligation you have with the Tax Agency, about your internal technical systems.
- B2B mandatory e-invoicing (Crea y Crece Law) regulates that invoices between businesses are exchanged in structured electronic format (a standard XML). It's a market obligation: how you send invoices to your business clients.
They are two separate things and both are coming. VeriFactu lands first (2027). B2B mandatory e-invoicing is still waiting for the implementing regulation. Don't mix them: first, get ready for VeriFactu. B2B comes later.
What should I actually DO today?
Four steps, in this order:
Step 1 — Look at what you invoice with today. If you use modern invoicing software, it's most likely already adapting. If you issue invoices in Excel, Word or PDF templates by hand, that won't fly. You'll need to switch.
Step 2 — Ask your software vendor. One short email: "Is your software certified for VeriFactu? On what date will it be? Have you published the declaration of conformity?" If they dodge the question or don't know what you're asking, that's a red flag.
Step 3 — If it doesn't comply, find an alternative with time to spare. You have until 2027, but switching software in the middle of chaos (mid-2027, everyone scrambling) is misery. Much better to change calmly in 2026 or early 2027.
Step 4 — Test it. When you pick new software, issue real invoices for at least a month in VeriFactu mode. Make sure the flow works for you, the QR comes out correctly, and your accountant understands it.
How to pick compliant software
When you evaluate options, look at these six points:
- Declaration of conformity published and signed (it should be visible on their website).
- VeriFactu mode toggle — one click, no reinstall.
- Pre303 format export (the VAT book in the AEAT's official format).
- Multilingual support if you work with foreign clients (in Mallorca, Costa del Sol, Costa Blanca, this is almost mandatory).
- Real support in Spanish, not just a chatbot.
- Reasonable price with no penalties for switching or exporting your data.
Frequently Asked Questions
Does VeriFactu force me to use cloud software?
No. You can use on-premise or cloud — what matters is that it meets the seven requirements.
Do I have to electronically sign every invoice?
You don't have to apply a personal digital certificate signature to every invoice manually. The digital hash chain is added automatically by the software.
What if I lose internet connection while in VeriFactu mode?
Your software will keep issuing invoices with their QR and hash. When it regains connection, it transmits the pending records to the AEAT. Nothing breaks if you're offline for a few hours.
If I'm already on SII, do I have to switch to VeriFactu?
No. Anyone on the Immediate Information Supply system is exempt — you already meet a stricter requirement.
Will my current software do, or do I have to change for sure?
Depends. If your vendor is actively working on certification and promises to be ready in time, wait. If they don't mention VeriFactu on their website and respond vaguely, assume you'll have to switch.
Bottom line: you have time, but don't burn it
VeriFactu has been postponed to 1 January 2027 for companies and 1 July 2027 for self-employed. That's a good thing — there's room.
What's NOT a good thing is leaving it to the last minute. Whoever prepares their software six or twelve months ahead will have no problem. Whoever waits until April or May 2027 will hit a wall of switches, training and bugs, exactly when everyone else is trying the same.
My advice: spend one afternoon this month reviewing your current software and, if it doesn't comply, lock in the alternative before the end of the year.
Want it sorted today?
InvoSeal issues invoices with QR and chained digital hash from minute one, meets all seven VeriFactu requirements, and lets you toggle VeriFactu mode on or off with a single click. It also exports to the AEAT's official Pre303 format.
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