VeriFactu: who must comply, deadlines and Aikount's declaration
Last updated: 13 September 2026
If you invoice with software in Spain, VeriFactu almost certainly applies to you. Answer four questions to see whether you must comply and your deadline. Aikount's responsible declaration as an invoicing system follows below.
This page is an English translation for information. The responsible declaration itself is the one published in Spanish at aikount.com/verifactu.
Test: does VeriFactu apply to me, and from when?
Four questions based on article 3 of Royal Decree 1007/2023 and the AEAT (Spanish Tax Agency) FAQ. The result is a guide, not legal advice.
Sources: RD 1007/2023, art. 3 (in Spanish) · AEAT FAQ, scope. Checked on 23 September 2026 against the BOE and the AEAT website.
Official VeriFactu deadlines
Invoicing systems must be adapted before these dates. They are the ones currently set by the fourth final provision of Royal Decree 1007/2023, as worded by Royal Decree-law 15/2025.
| Who | Deadline |
|---|---|
| Corporate income tax payers (Impuesto sobre Sociedades: SL, SA, cooperatives...) | before 1 January 2027 |
| Everyone else: self-employed (autónomos) paying IRPF, joint ownerships (comunidades de bienes) and other pass-through entities (atribución de rentas), non-residents with a permanent establishment | before 1 July 2027 |
| Invoicing software manufacturers | 29 July 2025 (already passed) |
How we got here: Royal Decree 1007/2023 (in Spanish) set 1 July 2025; Royal Decree 254/2025 moved it to 2026 and Royal Decree-law 15/2025 (in force since 4 December 2025) to the dates in the table. According to the AEAT information note, the time until each date is a voluntary testing period.
Checked on 23 September 2026 against the BOE and the AEAT website. No rule published in 2026 has changed these dates again.
Responsible Declaration of the Invoicing Software System
Manufacturer's responsible declaration for the invoicing software system (SIF), issued under Article 13 of Royal Decree 1007/2023 of 5 December, with the content and order established by Article 15 of Order HAC/1177/2024 of 17 October.
1. System identification
Identifying details of the invoicing software system:
- System name: Aikount (https://aikount.com)
- System identifier code: 01, reported as IdSistemaInformatico in every invoicing record submitted to the AEAT
- Version: 1.0, reported in the SistemaInformatico block of every record. Any change affecting compliance will produce a new version and an update of this declaration.
2. Components and main functions
Aikount is a cloud (SaaS) invoicing system consisting of a single software invoicing component, developed entirely by the producing entity, which implements all functions relevant to the Regulation:
- Generation of an issuance invoicing record for every invoice issued.
- Generation of a cancellation invoicing record where applicable, without deleting the previous record.
- SHA-256 fingerprint ("hash") of every record and chaining to the previous record, per taxpayer.
- Immediate, automatic submission of records to the AEAT electronic office (mutual TLS with the taxpayer's qualified electronic certificate), capturing the response (CSV, status, errors) and retrying pending submissions.
- Inclusion on every invoice of the tax verification "QR" code and the legend "Factura verificable en la sede electrónica de la AEAT" / "VERI*FACTU".
- Preservation of records guaranteeing their integrity, preservation, accessibility, legibility, traceability and unalterability.
It does not integrate invoicing components from third-party producers for the purposes of the Regulation.
3. Mode of use: VERI*FACTU only
The system operates exclusively as a verifiable-invoice issuing system ("VERI*FACTU"), submitting all invoicing records to the Spanish Tax Agency (TipoUsoPosibleSoloVerifactu = S). It cannot be used in any mode other than VERI*FACTU.
The VERI*FACTU feature is DISABLED by default: it is enabled only when the user voluntarily chooses to do so and supplies their own electronic certificate. Once enabled, the system always operates in VERI*FACTU mode, submitting every record to the AEAT.
4. Support for multiple taxpayers
The system supports multiple taxpayers (TipoUsoPosibleMultiOT = S): each taxpayer operates in an independent workspace, with its own numbering series, record chaining and electronic certificate.
5. Electronic signature of records (non-VERI*FACTU mode)
Not applicable: the system operates exclusively in VERI*FACTU mode (section 3), so the record-signing and event-log requirements specific to the non-VERI*FACTU mode do not apply to it.
6. Producing entity
The SIF is produced by:
- Company name: TONVI TECH SL
- Tax ID (NIF): B-19780394
- Address: Calle Puerta del Mar 18, 5ª planta, 29005 Málaga, Spain
- Contact: info@aikount.com
7. Compliance declaration
TONVI TECH SL DECLARES UNDER ITS RESPONSIBILITY that the Aikount system, in the version indicated, complies with Article 29.2.j) of Law 58/2003 (General Tax Law); with the Regulation approved by Royal Decree 1007/2023 of 5 December; with Order HAC/1177/2024 of 17 October; and with the technical specifications published at the AEAT electronic office, guaranteeing with respect to invoicing records:
- Integrity: records cannot be altered without the system detecting it.
- Preservation: records are kept accessible for the legally required period.
- Accessibility: records are accessible to the tax administration where applicable.
- Legibility: records can be read and interpreted intelligibly.
- Traceability: every record is traceably linked to the previous ones.
- Unalterability: once generated, no record can be modified undetected.
The system's conformity was verified through end-to-end validation against the AEAT preproduction environment (External Testing Portal) on 12 July 2026, with acceptance of issuance records (standard, simplified, intra-Community and corrective invoices) and cancellation records, and verification of the "QR" code lookup service.
8. Place, date and subscription
This declaration is responsibly issued by the system's producer:
- Place: Málaga, Spain
- Date: 13 July 2026
- Subscribed by: Víctor Manuel Cavero Gracia, Sole Director of TONVI TECH SL (NIF B-19780394), as producer of the system.
User responsibility
The user is responsible for deciding whether to enable the VERI*FACTU feature, for obtaining and safeguarding their electronic certificate, and for the accuracy and integrity of the data they invoice through the system.
Notice
This responsible declaration reflects the state of the system on the date indicated and does not constitute legal or tax advice. Each user's compliance with their tax obligations depends not only on the system but also on how they use it.
Veri*Factu FAQ
Is Veri*Factu mandatory for autónomos?
Yes, if you invoice with software, your tax domicile is outside the Basque Country and Navarre and you do not keep your VAT books through SII. After Royal Decree-law 15/2025 the deadline is before 1 July 2027 for autónomos and before 1 January 2027 for companies. No 2026 regulation has changed those dates (checked on 23 September 2026).
Is there a free version of Veri*Factu?
Yes: since 13 October 2025 the AEAT offers a free invoicing app in its e-office, always in VERI*FACTU mode, with limits such as no simplified invoices (tickets) and no export of records to another program. Aikount's free plan (up to €24,000 invoiced per year) also includes chained records, hash and QR.
What is the difference between Veri*Factu and non-VerI*FACTU mode?
VERI*FACTU is the mode where the software submits every record to the AEAT; non-VerI*FACTU keeps the records in your own system and produces them if the tax agency asks. Both comply with RD 1007/2023; the choice is yours, and in Aikount submission is off by default.
What happens in 2027 if I keep using non-compliant software?
Article 201 bis of the General Tax Law fines the possession of invoicing systems that are not properly certified or have been altered with €50,000 per year. It is worth adapting before your deadline.