Verifactu in Spain: what changes for your invoicing software
Verifactu is Spain’s rule for invoicing software: every invoice your program issues must leave a record that cannot be changed, and each invoice carries a QR code the tax agency can check. The legal start is 2027; a further delay to October 2028 has been announced but is not law yet.
In Tavalle an issued invoice can’t be edited or deleted, and corrections get their own numbered series: the groundwork Verifactu builds on. See it in Tavalle: Invoicing & VAT →
Verifactu is the short name for Spain’s rules on invoicing software (sistemas informáticos de facturación), set out in Royal Decree 1007/2023. It is not e-invoicing: you can still send a PDF. What changes is the program you use to issue invoices. It must keep a record of every invoice that cannot be altered or deleted, and each invoice must show a QR code that the customer can use to check it with the Agencia Tributaria.
What Verifactu is
- It applies to businesses and the self-employed in Spain who issue invoices with software: companies paying corporate tax, the self-employed taxed on their business income, and non-residents with a permanent establishment.
- It does not apply to businesses already in the SII system (immediate VAT reporting), nor in the Basque Country and Navarre, which have their own systems.
- The software must keep every invoice record whole and in order: an issued invoice cannot be edited or deleted. Mistakes are corrected with a corrective invoice (factura rectificativa).
- Every invoice carries a QR code. With it, the customer can check the invoice on the Agencia Tributaria’s website.
Two ways to comply
- VERI*FACTU mode: the software sends each invoice record to the Agencia Tributaria as it is issued. The invoice then also shows the words “VERI*FACTU”.
- Without sending: the software keeps the records itself, each one chained to the previous one and signed electronically, with a log of events. The records are sent only when the tax agency asks for them.
- Either way, the software producer must declare that the program meets the rules (declaración responsable).
When it starts
| Who | Date in force today | What has been announced |
|---|---|---|
| Companies paying corporate tax | 1 January 2027 | Delay to October 2028 announced on 5 October 2026, not law yet |
| Self-employed and everyone else | 1 July 2027 | Delay to October 2028 announced on 5 October 2026, not law yet |
The 2027 dates come from Royal Decree-law 15/2025 and are the ones in force. On 5 October 2026 the Ministry of Finance announced that it will move the remaining obligations to October 2028, to match B2B e-invoicing for businesses with a turnover up to €8 million. Until a new rule is published in the BOE, plan with the 2027 dates and check the Agencia Tributaria’s Verifactu page before you decide. Our EU e-invoicing timeline shows how Verifactu fits with e-invoicing.
The fines
- Using software that does not meet the rules, or that has been altered: €50,000 per year (article 201 bis of the General Tax Law).
- Producing or selling such software: €150,000 per year and per type of program.
What to do now
- Ask your invoicing software provider, in writing, how and when the program will meet Verifactu, and whether it will use the VERI*FACTU mode.
- Stop issuing invoices from Word or Excel templates: they cannot keep a record that cannot be changed, nor create the QR code.
- Get used to corrective invoices instead of editing or deleting an issued invoice. Our Spanish invoice checklist covers what every invoice must show.
- Check with your tax adviser which date applies to you, and watch for the final rule on the 2028 delay.
How Tavalle helps
In Tavalle, an issued invoice cannot be edited or deleted: corrections are made with a corrective invoice in its own series, which refers to the original. Each invoice keeps its history, and the numbering stays in order. These are the foundations Verifactu builds on.
This guide is general information, not tax or legal advice. The dates have changed more than once; check the current rules with the Agencia Tributaria or your tax adviser.
