Guide · VeriFactu
VeriFactu for autónomos, explained
VeriFactu requires your invoicing software to produce a tamper-proof, chained record with a QR code for every invoice. Here is who it affects, from when, and how to comply without the headache.
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VeriFactu is Spain's verifiable-invoicing system, created by the Anti-Fraud Law (Ley 11/2021), Royal Decree 1007/2023 and Order HAC/1177/2024. In practice it means the program you use to issue invoices must leave a tamper-proof trail: a digital fingerprint per invoice, chained to the previous one, a QR code on the PDF and, optionally, real-time submission of each record to the Spanish tax agency (AEAT). It is not a new tax or an extra filing: it is a requirement on the software you use to invoice.
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.
A real invoice with the VeriFactu QR code
This is how an Aikount invoice looks with VERI*FACTU switched on. The data is fictitious; the PDF engine and the QR code are the same as in production.
What VeriFactu is, in one sentence
It is a set of technical requirements your invoicing system must meet so that every invoice is recorded in a complete, traceable and unalterable way. The AEAT, or your client by scanning the QR, can verify that an invoice is genuine and has not been changed after the fact.
- A billing record for every invoice issued (and a cancellation record if you void one).
- A SHA-256 fingerprint (hash) chaining each record to the previous one.
- A QR code and the corresponding legend on the invoice.
- Two modes: send each record to the AEAT in real time (VeriFactu), or keep them locally and provide them on request.
Does it apply to you as an autónomo?
Almost certainly yes. It applies if you invoice with software, your tax domicile is not in the Basque Country or Navarre and you do not keep your VAT books through the SII. The AEAT clarifies that if you write your invoices by hand, or use Word or Excel only to write, print and keep them, it does not affect you; if that spreadsheet also produces your VAT record books (libros registro de IVA), it does. Take the test above to check your case.
- Applies to the vast majority of autónomos who invoice with software or an app.
- Does not apply with a tax domicile in the Basque Country or Navarre (their own foral rules) or to anyone keeping the books through the SII.
- The party responsible for complying is whoever invoices, not only the software maker.
From when: the dates that matter
After Royal Decree-law 15/2025, which pushed the dates back one more year, these are the deadlines in force. We checked them in the BOE (Spain's official gazette) on 23 September 2026: no rule published in 2026 has changed them.
- Companies (corporate income tax, Impuesto sobre Sociedades): before 1 January 2027.
- Autónomos and everyone else obliged (IRPF, joint ownerships or comunidades de bienes, non-residents with a permanent establishment): before 1 July 2027.
- Software makers had to offer adapted systems from 29 July 2025.
What changes on your invoices
For you, the visible change is minimal if your software already complies: your invoices will carry a QR code and a legend, and the chained record is generated underneath. The key point is that you will not be able to issue, delete or alter invoices outside the system, because the chaining would leave a detectable gap.
- A QR code and legend appear on the invoice PDF.
- Each invoice is recorded with its fingerprint the moment you issue it.
- Invoices cannot be deleted: a cancellation is logged as another event.
How to comply without the headache
The simple way to comply is to use invoicing software that is already compliant with RD 1007/2023, so the record, the fingerprint, the chaining and the QR are generated for you. Aikount is its own SIF (invoicing system): it generates the chained issue and cancellation records, the SHA-256 fingerprint, the QR and the legend, and allows submission to the AEAT in VeriFactu mode with your certificate, switched off by default.
- Choose software that declares compliance with RD 1007/2023.
- Issue all your invoices inside it (do not mix in loose spreadsheets).
- With Aikount, the record, fingerprint, QR and legend are generated automatically.
Frequently asked questions
Is VeriFactu mandatory for all autónomos?
For the vast majority: if you invoice with software, you are not in the Basque Country or Navarre and you do not keep your VAT books through SII, it applies to you. Invoicing only by hand, or using Word or Excel only to write, print and keep invoices, is outside its scope according to the AEAT.
Do I have to send my invoices to the AEAT in real time?
Not necessarily. The VeriFactu mode (real-time submission) is voluntary; the alternative is to keep the records and provide them on request. In Aikount, submission is off by default and only turns on if you decide to, using your certificate.
From what date does it apply to me as an autónomo?
Before 1 July 2027 for autónomos and everyone else obliged, and before 1 January 2027 for companies, under Royal Decree-law 15/2025. Checked in the BOE on 23 September 2026.
Is Aikount VeriFactu-compliant?
Yes. Aikount is its own invoicing system that generates the chained issue and cancellation records, the SHA-256 fingerprint, the QR and the legend in line with RD 1007/2023 and Order HAC/1177/2024, with optional submission to the AEAT.
Is there a free way to comply with VeriFactu?
Yes. Since 13 October 2025 the AEAT offers a free invoicing application, with no cap on the number of invoices but with usage limits (no simplified invoices, known as tickets, and no export of the records to other software). We compare it with a program in our free VeriFactu guide.