VERI*FACTU: new requirements for invoicing software
VERI*FACTU: nuevos requisitos de los programas de facturación
The dates and amounts on this page apply until 2027-06-30; there may be a newer call or new rules. Check the official information.
What it is
"VERI*FACTU" is the informal name of the Regulation (Royal Decree 1007/2023) that sets the requirements for computerised invoicing systems and software (SIF). When each invoice is issued, the software must generate and keep (non-VERI*FACTU mode) or send to the Agencia Tributaria (VERI*FACTU mode) an invoicing record with security measures, such as a digital fingerprint of the data and a reference to the previous record, and the invoice must carry a QR code. It applies to sole traders and companies taxed under income tax (business activities), Corporate Tax or non-resident income tax with a permanent establishment, domiciled in the common tax territory (not the Basque Country or Navarre), for both full and simplified invoices (receipts); those keeping their VAT books through the Immediate Supply of Information (SII) are excluded. Deadlines: companies filing Corporate Tax must have adapted their software before 1 January 2027, and everyone else before 1 July 2027.
Official wording
las entidades que presenten el Impuesto sobre Sociedades deberán tener adaptados sus SIF antes del 1 de enero de 2027. El resto de obligados tributarios, antes del 1 de julio de 2027.Official sources
- Where it applies
- All of Spain
Official information
Official sources
When
Companies filing Corporate Tax must have their invoicing software adapted before 1 January 2027; everyone else (for example, the self-employed) before 1 July 2027. Until then it is a test period.
Official wording
El resto de obligados tributarios, antes del 1 de julio de 2027.Official sources
Steps
Step 1: Check whether it applies
It affects sole traders and companies subject to income tax for business activities, Corporate Tax or non-resident tax with a permanent establishment, domiciled in the common territory (not the Basque Country or Navarre), for full and simplified invoices. Those keeping VAT books through the SII are excluded.
Official wording
ya sean completas o simplificadas, cualquiera que sea el destinatario de las mismas.
Official sources
Step 2: Use compliant software
Go to the official website: Invoicing systems and VERI*FACTU (Agencia Tributaria)The software must generate and keep (or send to the Tax Agency, in VERI*FACTU mode) a record of each invoice with security measures, and include a QR code on the invoice.
Official wording
obligan a los SIF a que incluyan un código QR en la factura expedida
Official sources
FAQ
Is there a free option?
The Tax Agency offers a free invoicing form.
Official wording
Formulario gratuito de facturación de la Agencia TributariaOfficial sources
What is the advantage of VERI*FACTU mode?
Records are sent to the Tax Agency, which can offer better assistance and store your invoices on its e-office.
Official wording
así como el almacenamiento de sus facturas en la sede electrónica de la Agencia Tributaria.Official sources
Related procedures
Terms used on this page
Spotted something outdated or wrong? Tell us