Spain Verifactu Invoicing Rules
Verifactu (Royal Decree 1007/2023) requires businesses in Spain to invoice from certified software (SIF) that makes every record tamper-evident — hash-chained, event-logged and QR-coded — with optional real-time submission to the AEAT. After two postponements, the deadlines are now 1 January 2027 for corporate-income-tax payers and 1 July 2027 for autónomos and other taxpayers (Royal Decree-ley 15/2025). From your date, spreadsheets and uncertified tools stop being valid invoicing systems.
آخر تحقق من المعلومات: 2026-07-12
المواعيد النهائية والمراحل
| المرحلة | الفئة المشمولة | الموعد النهائي | المتطلبات |
|---|---|---|---|
| Software vendors | Producers and marketers of invoicing software (SIF) | Since 2025-07-29 | Products must be Verifactu-adapted and carry the vendor's declaración responsable; the AEAT has accepted VERI*FACTU submissions since this date |
| Companies | Corporate income tax (IS) payers | 2027-01-01 | Must invoice from compliant SIF systems — postponed from 2026-01-01 by Royal Decree-ley 15/2025 |
| Self-employed & others | Autónomos (IRPF), non-residents with a permanent establishment, and remaining obligated taxpayers | 2027-07-01 | Must invoice from compliant SIF systems — postponed from 2026-07-01 |
| Separate mandate — B2B e-invoicing (Crea y Crece) | First businesses with turnover above €8 million, then everyone | 12 / 24 months after its ministerial order (pending as of July 2026) | Royal Decree 238/2026 published 2026-03-31; the clock starts when the ministerial order enters into force |
What Verifactu actually requires
Every invoicing system (SIF) used by an in-scope Spanish business must generate a standardized billing record ("registro de facturación") for each invoice, hash-chained to the previous record so nothing can be deleted or altered without leaving a trace, plus an event log of everything the system does. Invoices carry a QR code (30-40 mm) encoding an AEAT verification URL with the issuer's NIF, invoice number, date and amount, so any recipient can check the invoice against the tax agency.
Systems can operate in two modes: "VERI*FACTU" mode streams every billing record to the AEAT at the moment of issue — those invoices also carry the legend "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU" — while non-VERI*FACTU mode keeps electronically signed records locally, ready for inspection. The technical specifications (record format, hash chaining, event log and QR) are set by Order HAC/1177/2024.
Who must comply — and the current 2027 deadlines
The obligation covers companies under Spanish corporate income tax, self-employed professionals with business income under IRPF, and non-residents operating through a permanent establishment. The main exclusions: taxpayers already on the SII real-time VAT reporting system, and businesses under the foral regimes of the Basque Country and Navarra, which run their own TicketBAI-style systems.
The dates have moved twice. Royal Decree 254/2025 first set 1 January 2026 (companies) and 1 July 2026 (everyone else); Royal Decree-ley 15/2025, of 2 December, then pushed them to 1 January 2027 for corporate-income-tax payers and 1 July 2027 for the rest. Software vendors have been bound since 29 July 2025 — compliant products with a signed declaración responsable are already on the market, and the AEAT has been accepting VERI*FACTU submissions since then.
Verifactu vs Spain's B2B e-invoicing mandate
Verifactu regulates how invoicing software must behave. The Crea y Crece law (Ley 18/2022) separately mandates structured B2B e-invoice exchange, and its implementing regulation — Royal Decree 238/2026 — was published on 31 March 2026: invoices must follow the EN 16931 semantic model (Facturae, UBL, CII or EDIFACT syntaxes), flow through private platforms or the AEAT's free public solution, and full payment must be reported within four calendar days.
The B2B clock has not started yet: obligations begin 12 months after the still-pending ministerial order enters into force for businesses with turnover above €8 million, and 24 months after for everyone else — realistically 2027 and 2028. They are different obligations that will overlap: your invoicing system ultimately needs both certified Verifactu record-keeping and structured e-invoice exchange.
Getting your software compliant
Off-the-shelf Spanish accounting packages certify via the declaración responsable; the hard cases are custom ERPs, vertical software with embedded invoicing, and foreign systems invoicing Spanish entities. Those need the billing-record format, hash chaining, event log and QR generation built in — plus a decision between VERI*FACTU real-time mode and locally signed records (in VERI*FACTU mode, records do not need a local electronic signature).
Dictode builds Verifactu-compliant invoicing into custom platforms and its accounting product — billing-record generation, hash chains, event logs, QR codes, AEAT submission flows and the audit trail an inspection will ask for.
قائمة التحقق من جاهزية الامتثال
- Identify every system that issues invoices for your Spanish business (ERP, POS, vertical apps)
- Confirm your compliance date: 2027-01-01 for corporate-income-tax payers, 2027-07-01 for autónomos and the rest
- Check whether you are excluded: SII taxpayers and Basque Country / Navarra foral businesses follow different rules
- Verify your vendor's declaración responsable certifying the software meets RD 1007/2023 and Order HAC/1177/2024
- Decide operating mode: VERI*FACTU (real-time AEAT submission) or locally signed records with full event-log conservation
- Make sure invoices carry the QR code — and the "VERI*FACTU" legend when you submit in real time
الأسئلة الشائعة
What is Verifactu?
The common name for Spain's Royal Decree 1007/2023 rules requiring invoicing software to produce tamper-evident billing records — hash-chained, event-logged and QR-coded — with optional real-time submission to the AEAT.
When does Verifactu become mandatory?
After Royal Decree-ley 15/2025, the current deadlines are 1 January 2027 for corporate-income-tax payers and 1 July 2027 for autónomos and other obligated taxpayers. The dates have already moved twice during the rollout — always check the current calendar on the AEAT site.
Can I keep invoicing from Excel or Word?
No. Invoicing from Word or Excel means using a computer system, and from your deadline that system must meet the Verifactu requirements — in practice, certified software. Only fully manual (paper) invoicing falls outside the regulation.
What is the QR code on Spanish invoices for?
It encodes an AEAT verification URL with the invoice's key data (NIF, number, date and amount) so the recipient or an inspector can check it against the tax agency. It must measure between 30×30 and 40×40 mm.
Do I have to send my invoices to the AEAT in real time?
No. Real-time submission (VERI*FACTU mode) is voluntary: you can instead keep electronically signed records locally, with their hash chain and event log, available for inspection. Only VERI*FACTU-mode invoices carry the "verifiable invoice" legend.
Is Verifactu the same as mandatory B2B e-invoicing?
No. Verifactu certifies how invoicing software behaves. The Crea y Crece law separately mandates structured B2B e-invoice exchange; its regulation (Royal Decree 238/2026) is now approved, and its deadlines start counting when the pending ministerial order enters into force. Businesses will need to satisfy both.
What are the penalties?
Article 201 bis of the General Tax Law sets fixed fines of €50,000 per fiscal year for holding non-certified or altered invoicing software, and €150,000 per fiscal year and system type for non-compliant producers and marketers, plus €1,000 per system sold without the required declaración responsable.
احصل على عرض تجريبي مجاني لـ Accounting Software
أخبرنا عن نشاطك التجاري وسنعرض لك كيف يناسبك — شاملاً التسعير والترحيل والتشغيل.
موثوق من شركات في أكثر من 60 دولة — من تطوير Dictode منذ 2019.
المصادر الرسمية
- AEAT — Sistemas informáticos de facturación y Verifactu (official hub)
- AEAT — Nota informativa: ampliación del plazo de adaptación (2027 deadlines)
- BOE — Real Decreto 1007/2023 (SIF regulation)
- BOE — Real Decreto-ley 15/2025 (postponement to 2027)
- BOE — Orden HAC/1177/2024 (technical specs: records, QR, legend)
- BOE — Real Decreto 254/2025 (first postponement; vendor deadline 29 July 2025)
- BOE — Real Decreto 238/2026 (Crea y Crece B2B e-invoicing regulation)
- BOE — Ley General Tributaria, art. 201 bis (penalties)
- AEAT — Preguntas frecuentes: ámbito de aplicación (who is in scope)
- Noticias Jurídicas — Verifactu no será obligatorio hasta 2027 (corroboration)
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