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.
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.
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?
Yes, if you issue invoices using software and your tax domicile is not in the Basque Country or Navarre (where TicketBAI/Batuz applies instead). The obligation falls on the business or professional who invoices: you are responsible for using compliant software. If you invoice purely by hand on paper you are outside its scope, but the moment you use any program, you are in.
- Applies to the vast majority of autónomos who invoice with a program.
- Does not apply if your tax domicile is in the Basque Country or Navarre (their own regime).
- The party responsible for complying is whoever invoices, not only the software maker.
From when: the dates that matter
After the extension in Royal Decree-law 15/2025, the mandatory dates were pushed back. It is worth confirming them on the AEAT's website because they have moved several times, but as of today they are these:
- Companies (Corporate Income Tax): before 1 January 2027.
- Autónomos and everyone else (personal income tax, etc.): before 1 July 2027.
- Software makers had to offer compliant 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 and you are not in the Basque Country or Navarre, it applies to you. Only someone who invoices exclusively by hand on paper is outside its scope.
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?
After the RD-law 15/2025 extension, before 1 July 2027 for autónomos and other obligated taxpayers (1 January 2027 for companies). Confirm it on the AEAT's website, as the dates have been postponed several times.
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.