What is Veri*Factu in SPAIN?

The VeriFactu system is a tool designed by the Spanish Tax Agency. This electronic invoicing system allows companies and the self-employed to send their invoice records in real time, ensuring the integrity, traceability, and immutability of issued invoices. Its objective is to improve tax transparency and reduce fraud, facilitate tax control, and optimize business accounting management. It is an essential part of the new regulatory framework established by the Anti-Fraud Law 11/2021, which established the need for a certified electronic invoicing system (SIF). Royal Decree 1007/2023 defined the technical requirements, and Ministerial Order HAC/1177/2024 specified the necessary requirements for its implementation. Who is affected by the VeriFactu regulations, and when?

• From July 28, 2025, software manufacturers will only be able to sell their software if it is certified.

• From January 1, 2027, companies and consultancies will be required to use it if they invoice using a SIF

• From July 1, 2027, this requirement will extend to self-employed individuals who invoice using a SIF.

REGULATIONS AND CRITERIA​

The regulations

Having a certified VeriFactu SIF invoicing system requires incorporating a series of technical elements that ensure data immutability, traceability, and security. VeriFactu Mode: automatic transmission of each invoice to the Spanish Tax Agency (AEAT) upon issuance. Non-VeriFactu Mode: local storage of the record with guarantees of immutability and traceability.

The invoice issuer

This entity sends both the invoice to the recipient and, optionally, the billing records to the Spanish Tax Agency (AEAT). To ensure the invoice recipient knows they are registered with the VeriFactu system, the invoice must include the phrase "verifiable invoice with AEAT" or "VERI*FACTU."

The format

Secure invoicing record: Each invoice must generate a unique record, with an electronic signature, digital fingerprint (hash), and timestamp.

Record linking: Each new record must include a QR code verifiable by the Spanish Tax Agency (AEAT).

Mandatory legend: Text identifying that the invoice was generated according to the system.

Automatic submission: In VeriFactu mode, the system must send records to the AEAT in real time.

The recipient of the invoice

You can simply receive the invoice or choose to provide the Spanish Tax Agency (AEAT) with the information contained in the invoice's QR code. This will allow the AEAT to verify that the information transmitted by the issuer matches the information provided by the recipient.

Benefits of using VeriFactu in your company

Implementing VeriFactu brings multiple advantages at the operational, accounting and tax levels.

Greater tax control and transparency

Thanks to the direct connection with the Tax Agency, companies can guarantee the validity and traceability of their invoices, reducing the risk of penalties.

Error Reduction and Process Automation

Using VeriFactu minimizes human error in generating and sending invoices, optimizing accounting through automated systems.

Digitization and improved document management

By working with a digital system, paper documents are eliminated, improving the accessibility and storage of electronic invoices.

Billing Software Integration

The main billing tools must be compatible with Verifactu, allowing integration with ERP and CRM systems to facilitate financial management.