VeriFactu: what it is, who must comply and from when
By Víctor Cavero, founder of Aikount
Last updated:
If you invoice with software in Spain, VeriFactu almost certainly applies to you. Here is what it is, who must comply and who is exempt, the legal deadlines and the delay to 2028 that the Ministry of Finance has announced but is not yet in the BOE. The four-question test tells you your case and your deadline. Aikount's responsible declaration as an invoicing system is at the end.
This page is an English translation for information. The responsible declaration itself is the one published in Spanish at aikount.com/verifactu/declaracion-responsable.
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 the law sets today: the fourth final provision of Royal Decree 1007/2023, as worded by Royal Decree-law 15/2025.
Postponement to October 2028: announced, not yet approved
On 5 October 2026 Spain's Ministry of Finance (Ministerio de Hacienda) announced in a press note its intention to postpone the pending VeriFactu obligations (Royal Decree 1007/2023) until October 2028, so they coincide with mandatory e-invoicing for businesses with a turnover of up to 8 million euros a year. As of 28 October 2026 no rule approving it has been published in the BOE (Spain's official gazette): the legal dates are still 1 January 2027 (companies) and 1 July 2027 (everyone else), under Royal Decree-law 15/2025. The postponement will not be in force until it is published in the BOE.
| 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.
Deadlines checked on 28 October 2026 against the BOE and the AEAT website. No rule published in the BOE in 2026 has changed these dates again (BOE checked up to 28 October 2026).
What VeriFactu is
VeriFactu is the short name for Spain's rules on invoicing software: Royal Decree 1007/2023, which implements the Anti-Fraud Law (Law 11/2021), and Order HAC/1177/2024, which sets the technical details. It is not a new tax or a new filing: it is a requirement on the program you invoice with. That program must leave a trail that cannot be tampered with.
- One invoicing record for every invoice you issue, and a cancellation record if you cancel it.
- A hash in every record, chained to the hash of the previous record.
- A QR code on the invoice so the customer or the AEAT can check it.
- Two ways to comply: send each record to the AEAT when the invoice is issued (VERI*FACTU mode) or keep the records in your own system with an electronic signature and hand them over if asked.
Who must comply? The rule of the four "no"s
The AEAT sums it up like this: if you are established in Spain and issue invoices, VeriFactu applies when all four conditions are met.
- You do not invoice only by hand: you use a program or computer system to issue invoices.
- You do not keep your VAT books through the SII (immediate supply of information), mandatory or voluntary.
- Your tax domicile is not in the Basque Country or Navarre, which have their own regional rules (TicketBAI and the Navarre system).
- You do not hold an AEAT decision exempting you.
Cases that raise questions
- Canary Islands, Ceuta and Melilla: they are included.
- Modules (estimación objetiva), equivalence surcharge (recargo de equivalencia) and the farming scheme: as a rule no, because those schemes do not have to issue invoices except in some cases. If you issue invoices with a program, those invoices are covered.
- Hand-written invoices or invoice books: not covered. But the AEAT does not allow mixing: either all by hand or all with the program.
- Word or Excel: if you only use them to write, print and keep invoices, they are not an invoicing system. If the spreadsheet also produces your VAT ledger or your books, it is.
What changes on your invoices
- A QR code appears and, in VERI*FACTU mode, the legend "Factura verificable en la sede electrónica de la AEAT".
- Every invoice is recorded with its hash at the moment it is issued.
- Invoices cannot be deleted: a cancellation is one more record, and mistakes are fixed with a corrective invoice (factura rectificativa).
What the fine is if you do not adapt
Article 201 bis of the General Tax Law (Ley General Tributaria) sets a fine of 50,000 EUR per financial year for anyone using invoicing software that does not meet the rules or has been altered. For whoever makes or sells that program, 150,000 EUR per year and per type of program. Both offences are classed as serious.
Sources: Royal Decree 1007/2023 (BOE, in Spanish) · AEAT FAQ on who is covered · General Tax Law, art. 201 bis (BOE, in Spanish). Checked on 28 October 2026.
Looking for free VeriFactu software?
There are two ways to comply without paying: the AEAT's free invoicing app or a program with a free plan, such as Aikount (free up to 24,000 EUR of turnover a year). We also compare what Holded, Contasimple, Quipu and Factusol cost.
See free VeriFactu invoicing softwareResponsible Declaration of the Invoicing Software System
Aikount is an invoicing system that works only in VERI*FACTU mode, and its responsible declaration is published: the one required by article 13 of Royal Decree 1007/2023, with the content and order of article 15 of Order HAC/1177/2024. In it TONVI TECH SL, the producer, identifies the system (Aikount, code 01, version 1.0) and declares that it complies with the regulation. Submission to the AEAT is off until you switch it on with your certificate.
Read the full responsible declaration (in Spanish)Veri*Factu FAQ
Is Veri*Factu mandatory for autónomos?
Yes, if you invoice with a computer system, your tax domicile is outside the Basque Country and Navarre and you do not keep your books through the SII. After Royal Decree-law 15/2025, the legal deadline is before 1 July 2027 for autónomos and before 1 January 2027 for companies. On 5 October 2026 the Ministry of Finance announced its intention to postpone it to October 2028, but as of 28 October 2026 it has not been published in the BOE: until then, the 2027 dates still apply.
Who does not have to comply with VeriFactu?
Anyone who invoices only by hand, keeps their VAT books through the SII, has their tax domicile in the Basque Country or Navarre, or holds an AEAT exemption decision. As a rule, neither do those under modules, the equivalence surcharge or the farming scheme who do not have to issue invoices. Using Word or Excel only to write and print invoices does not count as an invoicing system.
Has Veri*Factu been postponed to 2028?
Not yet. On 5 October 2026 the Ministry of Finance published a press note saying it plans to postpone the pending obligations of Royal Decree 1007/2023 "until October 2028", so they coincide with mandatory e-invoicing for businesses with a turnover of up to 8 million euros a year. It is an announcement, not a rule: as of 27 October 2026 there is no royal decree in the BOE changing the dates, so the ones in force are still 1 January 2027 (companies) and 1 July 2027 (everyone else). The postponement will not be in force until it is published in the BOE.
Is there a free version of Veri*Factu?
Yes. The AEAT has offered a free invoicing app on its website since 13 October 2025, and some programs have a free plan: Aikount's covers up to 24,000 EUR of turnover a year, with the chained record, hash and QR code. The differences between both options are on the "Free VeriFactu" page linked below.
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.