VERI*FACTU: What Spanish Businesses Need to Know Before 2027

Spain is adding a second layer of rules on top of what an invoice must say: rules about the software that produces it. Real Decreto 1007/2023 requires most businesses' invoicing systems to generate a tamper-evident record for every invoice, and gives them a choice between sending those records to the Agencia Tributaria as they are created (VERI*FACTU) or signing and guarding them locally. The dates are fixed: 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else in scope. This page explains the rules as published, and says plainly what EUFactura does and does not do today.

Two sets of rules: invoice content and invoicing systems

Spanish invoice content is governed by the Reglamento de facturación (Real Decreto 1619/2012): number and series, dates, the parties, the description, taxable bases, rates and VAT. Those rules do not change. Real Decreto 1007/2023, the Reglamento de los sistemas informáticos de facturación (SIF), regulates something else: the computer system that issues the invoice must guarantee, in the words of its Article 8, the integrity, conservation, accessibility, legibility, traceability and unalterability of its billing records. The technical detail is in Orden HAC/1177/2024, in force since 29 October 2024. The only change the SIF rules make to the invoice itself is a new item in Article 6 of the invoicing regulation: a QR code and, in one modality, a verification phrase.

Who is in scope

Article 3 covers corporate income tax payers, personal income tax payers with an economic activity, non-residents with a permanent establishment in Spain and entities under the income-attribution regime, together with the producers and marketers of invoicing software. Taxpayers who keep their VAT ledgers through the SII, the near-real-time regime of Article 62.6 of the VAT Regulation, are outside the SIF rules, because the Agencia Tributaria already receives their records.

What a compliant system must do

• Generate a billing record (registro de facturación de alta) at the moment each invoice is issued or immediately before, and a cancellation record when an invoice is annulled (Articles 9 and 10 of the decree).
• Include in each record the issuer's NIF, the invoice number and series, the issue date, the description, the totals, the VAT regime, the bases and rates, and an identification code of the system (Article 10).
• Chain the records: every record carries a SHA-256 hash computed over its key data and the previous record's hash, so a missing or altered record breaks the chain (Article 12 of the decree; Articles 7 and 13 of the Order).
• Keep the records available, legible and unalterable, and be able to hand them over in the official format when the Agencia Tributaria asks.
• Ship with a responsible declaration from the software producer, visible inside the system, stating that it complies (Article 13 of the decree; Article 15 of the Order).

VERI*FACTU or not: the two modalities

The decree leaves each business a choice about what happens to the records.

VERI*FACTU systems

A Sistema de emisión de facturas verificables sends every billing record to the Agencia Tributaria electronically, automatically and immediately as it is created (Article 16). Because the tax authority holds the records, the system is presumed to comply by design, it only has to compute the hash and does not have to sign the records, and its invoices may carry the phrase "Factura verificable en la sede electrónica de la AEAT" or the word "VERI*FACTU". The recipient of such an invoice can scan the QR code and confirm on the Agencia Tributaria's site that the invoice was reported (Article 17).

Non-VERI*FACTU systems

A system that does not send its records must instead sign each record electronically with a qualified certificate (XAdES, Article 14 of the Order) and keep an event log of the system's own activity, including a summary entry for every six hours of operation and any anomaly detected in the chain, in backups or in exports (Article 9 of the Order). Its invoices still carry the QR code, but they are not "verifiable" and must not use the verification phrase. The Agencia Tributaria may request the records at any time.

The Agencia Tributaria presents VERI*FACTU as the simpler route for the business: no certificates to manage, no event log and no separate hand-over of records. It also publishes a free VERI*FACTU application for issuers with very few invoices.

The QR code

Article 21 of Orden HAC/1177/2024 fixes the QR code: between 30 × 30 and 40 × 40 millimetres, to ISO/IEC 18004, encoding the URL of the Agencia Tributaria's verification service together with the issuer's NIF, the invoice series and number, the issue date and the total amount. It appears on the invoices generated by a system in scope in both modalities; placement follows the technical documentation the Agencia Tributaria publishes on its developer portal.

Deadlines

• 1 January 2027: corporate income tax payers in scope must have adapted their invoicing systems.
• 1 July 2027: all other taxpayers in scope.
• Software producers had nine months from the Order, until 29 July 2025, to offer compliant products. The Agencia Tributaria's reception service is available, and the Agencia describes the period until the dates above as a testing period.

These dates come from the decree's fourth final provision as amended by Real Decreto 254/2025 and Real Decreto-ley 15/2025. The consolidated text this page relies on is dated 3 December 2025.

Not the same as B2B e-invoicing

The SIF rules are often confused with Spain's mandatory business-to-business electronic invoicing under Ley 18/2022 (Crea y Crece), developed by Real Decreto 238/2026. They are separate obligations. The SIF rules concern how software records invoices, apply to invoices to consumers as well as to businesses, and have fixed 2027 dates. B2B e-invoicing concerns the structured format and the channel through which an invoice reaches another business, and its start depends on a ministerial order on the public solution that had not been published at the time of writing. A business within both will need both.

Penalties

Article 201 bis of the Ley General Tributaria sanctions the manufacture, marketing or possession of invoicing software that does not meet the requirements, with fixed fines per system and per tax year, for producers and for users. The obligation itself sits in Article 29.2.j) of the same law.

Where EUFactura stands

EUFactura is not a VERI*FACTU system today and does not yet meet the SIF requirements. What exists: checks of Spanish invoice content against Article 6 of Real Decreto 1619/2012, correlative numbering with a dedicated series for rectifying invoices, and a billing-record engine that produces the Agencia Tributaria's own record format, hash and QR code, tested against the agency's published examples and schemas. It is switched off for every company and sends nothing to the Agencia Tributaria. What does not exist: record submission and the responsible declaration, and therefore no QR code or verification phrase appears on any invoice. EUFactura is a general EU invoicing tool that hands invoices over to your accountant, and it has no date for connecting to the Agencia Tributaria, so it labels no invoice "verifiable". If you are in scope, plan for a compliant system by your 2027 date and treat today's EUFactura invoices as ordinary invoices under Real Decreto 1619/2012.