VERI*FACTU arrives in 2027. Affected businesses will need to adapt their invoicing software. What it means for you →
VERI*FACTU: what it is, who it affects and how to prepare
What the rules require from invoicing software, the two valid modes and the updated 2027 deadlines.
Zolven · 2 min read · 15 July 2026
What is changing
Under Royal Decree 1007/2023, computerised invoicing systems must generate complete, traceable and tamper-resistant records. Each record includes a digital fingerprint and information from the previous record so that omissions or changes can be detected.
Every invoice issued with a system subject to these rules will include a QR code. The regulation does not, by itself, turn the invoice into an electronic invoice.
The two valid modes
In VERI*FACTU mode, the software sends the record to the Spanish Tax Agency when the invoice is issued. The invoice can be checked through its QR code and displays the words “VERI*FACTU” or equivalent. In non-VERI*FACTU mode there is no immediate submission, but the system must apply additional controls, sign the records and keep an event log.
A supplier saying that its product is “certified” is not enough. It must provide a responsible declaration identifying the version and confirming compliance.
Who is affected and when
Subject to the exclusions in the rules, this applies to businesses and professionals who use a computerised system to issue invoices. Taxpayers using Immediate Supply of Information (SII) are outside these rules for their invoices.
- Corporate Income Tax taxpayers: before 1 January 2027.
- Other affected taxpayers, including self-employed people with economic activity under personal income tax: before 1 July 2027.
- Until those dates, use of VERI*FACTU is considered a trial period.
Preparation checklist
- Ask your supplier for the adaptation date, selected mode and responsible declaration.
- Identify every tool that creates invoices: ERP, point-of-sale, ecommerce and internal applications.
- If you invoice with spreadsheets or your own software, check the Spanish Tax Agency's official guidance. A sheet used only to enter, list or total data is not always treated as a computerised invoicing system; if it processes information to generate invoices or ledgers, it may fall within the rules.
- Test corrections, cancellations, record exports and backups before your deadline.
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