What is Verifactu and When Will It Be Mandatory for Your Business
Verifactu (officially known as the VeriFactu system) is the new invoice verification system from the Spanish Tax Agency (AEAT). Its goal is to guarantee the integrity, traceability, and authenticity of invoices issued by businesses and self-employed professionals in Spain.
If you have a business in Spain, this change affects you. Below we explain everything you need to know.
What exactly is Verifactu?
Verifactu is a verifiable electronic invoicing system that requires invoicing software to:
- Generate a hash record (digital fingerprint) for each invoice issued
- Chain invoices so they cannot be deleted or modified without leaving a trace
- Send records to the AEAT automatically or on demand
- Generate a verifiable QR code on each invoice
When is it mandatory?
- Regulation approved: Royal Decree 1007/2023, December 5 (Veri*Factu Regulation)
- For software developers: Invoicing programs must be adapted
- Mandatory for businesses: Expected to take effect by late 2026
Who is required to comply?
- All companies (corporations) that issue invoices
- Self-employed professionals on direct estimation
- Any person or entity required to issue invoices
The obligation applies regardless of turnover or company size.
How does it differ from SII?
| Aspect | SII | Verifactu |
|---|---|---|
| Who is affected? | Large companies (>€6M) | All businesses and self-employed |
| What is sent? | Invoice register book | Invoicing record with hash |
| When is it sent? | 4 days from issuance | Real-time or on demand |
| Mandatory QR code? | No | Yes |
| Invoice chaining? | No | Yes |
How to prepare
- Verify your current software is compatible or will have a Verifactu update
- If using manual invoicing (Word, Excel), you'll need to migrate to certified software
- Evaluate market options and choose an already-adapted provider
- Train your team on the new system
- Don't wait until the last minute
RegulaKit already includes a fully Verifactu-compatible invoicing module with automatic hash generation, QR codes, and AEAT submission.
Are there penalties for non-compliance?
Yes. The Anti-Fraud Law (Law 11/2021) establishes penalties for using invoicing software that doesn't meet technical requirements. Fines can reach €50,000 per fiscal year for software manufacturers, plus additional penalties for companies using non-certified software.
Conclusion
Verifactu represents the biggest change in Spanish invoicing in years. Start preparing now — choose compatible software and familiarize yourself with the new requirements.