Updated Guide — March 2026

Complete Guide to Verifactu 2027

Everything freelancers and small businesses need to know about Spain's new invoice verification system from the Tax Agency.

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12 min read
Bizi — Beezoid Verifactu
Core Concept

What is Verifactu

Verifactu is the name given to Spain's new Invoice Verification system driven by the Spanish Tax Agency (AEAT — Agencia Estatal de Administracion Tributaria). It stems from the regulation implementing the Anti-Fraud Law 11/2021, and its main goal is to guarantee the integrity, traceability, and immutability of invoicing records.

In practical terms, Verifactu requires all invoicing software to generate digitally signed invoicing records chained together using cryptographic hashes. These records can be sent in real time to the AEAT or stored locally to be presented during an inspection.

The system has two operating modes:

Verifactu System (Immediate Submission)

The software automatically sends each invoicing record to the AEAT at the moment of creation. This is the recommended option and offers the greatest legal security for the taxpayer.

Non-Verifactu System (Local Storage)

Records are generated with the same technical guarantees (signature, hash, chaining) but stored locally. They must be presented to the AEAT when requested.

Key fact: Invoicing software operating under the Verifactu mode will generate a QR code on each invoice, allowing the recipient to verify its existence directly on the AEAT's electronic portal.

Scope of Application

Who Does Verifactu Affect

The obligation to use Verifactu-compliant software applies to all taxpayers and professionals who issue invoices in Spanish territory, with very few exceptions.

Freelancers (Autonomos)

All self-employed workers who issue invoices for their services or products, regardless of their billing volume. This includes freelancers under direct estimation and module-based taxation.

Small and Medium Enterprises

All SMEs based in Spain that use invoicing software, from micro-enterprises with 1-2 employees to mid-sized companies with dozens of workers.

Large Companies

Companies already subject to the Immediate Information Supply (SII) system must also adapt their systems, although their integration with the AEAT is partially covered by the existing SII.

Software Developers

All manufacturers and distributors of invoicing software must adapt their products to comply with the technical requirements of the Verifactu regulation.

Notable Exceptions

Taxpayers in the Basque Country and Navarra (with their own tax regimes) are excluded, as well as SII-bound entities that already submit real-time information to the AEAT (though they must still adapt their software).

Official Timeline

Key Dates and Deadlines

The rollout of Verifactu follows a progressive timeline. These are the dates every freelancer and business must keep in mind:

December 2023

Regulation Published

Royal Decree 1007/2023 was published in the Official Gazette (BOE), establishing the requirements for invoicing information systems (Verifactu Regulation).

July 2025

Obligation for Software Developers

Invoicing software manufacturers must have their products adapted and certified according to the regulation's technical requirements. This deadline remains in effect.

December 2025

Official Postponement (RDL 15/2025)

Royal Decree-Law 15/2025 postpones the mandatory compliance dates for businesses and freelancers by one year, moving them from 2026 to 2027. This is the second postponement of the measure.

January 1, 2027

Obligation for Corporations (Corporate Tax filers)

Entities filing Corporate Income Tax (Impuesto sobre Sociedades) must have their invoicing systems adapted to Verifactu requirements.

July 1, 2027

Obligation for Freelancers and All Other Taxpayers

All freelancers, SMEs, and other taxpayers using invoicing software must use Verifactu-compliant systems. This is the final deadline.

From July 2027 onwards, using invoicing software that does not meet Verifactu requirements can result in financial penalties for both the user and the software manufacturer. The postponement does not change the underlying obligation or the technical requirements of the system.

Penalty Framework

Fines and Penalties for Non-Compliance

The Anti-Fraud Law establishes a severe penalty framework for those who do not comply with the obligation to use Verifactu-adapted information systems.

For the Software User

EUR 50,000
per fiscal year

Penalty for using invoicing software that does not meet the regulation's requirements. The fine applies for each fiscal year in which non-compliant software is used.

For the Software Manufacturer

EUR 150,000
per fiscal year

Penalty for developers and distributors who market software that does not meet the established technical requirements. It is one of the highest fines in Spanish tax law.

Per Irregular Invoice

1% of invoiced amount
minimum EUR 150 per invoice

In addition to the general penalties, each invoice issued with non-compliant software can generate an additional penalty of 1% of the invoiced amount, with a minimum of 150 euros.

These penalties can be reduced through voluntary payment and compliance with the inspection report. Nevertheless, the base amounts are significant enough to make adaptation a priority.

Technical Specifications

Software Technical Requirements

The Verifactu regulation establishes a series of technical requirements that all invoicing software must meet. These are the most important ones:

Hash Chaining

Each invoicing record must include a hash (digital fingerprint) that chains to the previous record, forming an unalterable chain. Any modification or deletion is detected when the chain breaks.

Electronic Signature

Records must be electronically signed with a recognized digital certificate, guaranteeing the identity of the issuer and the integrity of the content.

Mandatory QR Code

Each issued invoice must include a QR code containing the verification URL on the AEAT's electronic portal, allowing the recipient to verify the invoice.

Real-Time Submission (Verifactu Mode)

In Verifactu mode, records are transmitted to the AEAT automatically at the moment of generation, without manual intervention from the user.

Immutable Records

The software cannot allow deletion or modification of invoicing records. Corrections are made through credit notes that are equally recorded in the system.

Traceability and Auditing

The system must maintain a complete log of all operations, allowing the reconstruction of the invoicing sequence at any time.

Action Plan

How to Prepare for Verifactu

Adapting to Verifactu doesn't have to be complicated if you plan ahead. Follow these steps to ensure a smooth transition:

1

Evaluate Your Current Software

Contact your invoicing software provider and confirm whether it is already adapted or has plans for Verifactu compliance. If your current software won't comply, it's time to look for alternatives.

2

Get a Digital Certificate

Make sure you have a valid digital certificate (FNMT, electronic signature for individuals or legal entities). You'll need it for signing invoicing records.

3

Review Your Invoice Series

Verify that your invoice numbering series are sequential with no gaps. Verifactu's chaining requires an ordered sequence.

4

Train Your Team

Ensure that people issuing invoices in your company understand the basic changes: each invoice generates an immutable record, corrections are made with credit notes, and the QR code is mandatory.

5

Run Tests

Before the deadline, run tests with the AEAT's pre-production environment to verify that your software correctly sends records.

6

Consult Your Tax Advisor

Your accountant or tax advisor can guide you on the specific implications for your business activity and help you plan the transition.

Your Verification List

Verifactu Compliance Checklist

Use this list to make sure you have everything ready before the deadline:

Clear Your Doubts

Frequently Asked Questions about Verifactu

No. Once Verifactu comes into effect, all invoices must be issued with invoicing software that meets the regulation's technical requirements (electronic signature, hash chaining, etc.). Spreadsheets and word processors do not meet these requirements.

The responsibility for using compliant software falls on the taxpayer. If your provider doesn't adapt, you must find an alternative before the deadline. The penalty for using non-compliant software is up to EUR 50,000 per fiscal year.

Not necessarily. There are two modes: Verifactu (immediate submission) and Non-Verifactu (local storage). However, the Verifactu mode with immediate submission offers greater legal security and is the option recommended by the AEAT.

Yes. All freelancers, including those taxed under objective estimation (modules), must use Verifactu-adapted software to issue their invoices.

It is a QR code containing a URL to the AEAT's electronic portal. When a client or recipient scans this code, they can verify that the invoice has been correctly registered in the system. It is mandatory in Verifactu mode.

Credit notes are issued and registered exactly like regular invoices, with their own signature, hash, and chaining. The system does not allow deleting or modifying existing invoices; all corrections are made through a new credit note.

Yes. Beezoid is fully adapted to the Verifactu regulation requirements, including electronic signature, hash chaining, QR code generation, and automatic real-time submission of records to the AEAT.

Beezoid is Verifactu-Ready

Our invoicing software meets all Verifactu regulation requirements: electronic signature, hash chaining, QR code, and real-time submission to the AEAT.

Automatic submission to AEAT
QR code on every invoice
Integrated electronic signature
Guaranteed immutable records
Get Started Free with Beezoid

No commitment. Comply with Verifactu from day one.

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