VeriFactu in Spain: what it is, how it works and implementation deadlines (2025 Guide)

VeriFactu is the new system promoted by the Tax Agency (AEAT) to control invoicing in real time and combat tax fraud in Spain.

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VeriFactu is the new system promoted by the Tax Agency (AEAT) to control invoicing in real time and combat tax fraud in Spain. Did you know that with VeriFactu the Tax Agency will be able to instantly check invoices issued by companies and freelancers?

Alessandro Scherini, fiscal contable (Conesa Legal)

Written by Alessandro Scherini

Tax and accounting advisor

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What is VeriFactu and why is it relevant in 2025?

This system is part of the measures of the Anti-Fraud Law 11/2021 and its importance in 2025 lies in the fact that we are in the middle of the adaptation period: both businesses and software companies must get ready now to comply with its requirements before it becomes fully mandatory in 2026. In other words, VeriFactu will mean a transformation of the fiscal management of companies and freelancers, adding transparency and security in the invoicing processes. Let's see how it affects you: all professionals issuing invoices in Spain (with certain exceptions) will have to make sure they use VeriFactu-compliant invoicing software to avoid penalties and facilitate their tax obligations.

Official implementation deadlines: When does VeriFactu come into force?

After several delays and adjustments, we now have the official implementation dates for VeriFactu.

Software manufacturers (SIF)
- Deadline: 29th of July 2025
- This deadline was extended from the initial 1st of July deadline by a Ministerial Order in October 2024.
- Developers and suppliers of invoicing software have 9 months from the publication of the technical specifications to adapt their products.
- After that date, only VeriFactu-compatible software may be marketed.

Companies (legal entities)
- Deadline: 1st of January 2026
- Companies and legal entities must have a VeriFactu-compliant invoicing system in place by the beginning of 2026.

Self-employed and unincorporated entities
- Deadline: 1st of July 2026
- These taxpayers have an additional six-month window compared to companies.
- The staggering recognises the greater complexity that the transition may entail for the self-employed.

Who does VeriFactu apply to?

✔️ To all companies and freelancers operating in common territory (all of Spain, except the Basque Country and Navarre), regardless of their size or turnover.
❌ It does not apply to those who are already under the SII (Immediate Supply of VAT Information), as these taxpayers already report their invoices in real time.
❌ Nor does it affect transactions not subject to invoicing obligations or special regimes with legal dispensation.

Important: 2025 is the key year

Although the general obligation of use starts in 2026, all software and companies must be ready before these deadlines. Automatic submission to the tax authorities will be optional, but the use of an adapted system will be mandatory for all obliged parties.
Moreover, the technical infrastructure of the Tax Agency has already been operational since 2025, so adaptation must begin as soon as possible.

Already using Holded? We have good news

We are official Holded partners

In our firm we are official partners of Holded, one of the most used invoicing and business management platforms in Spain by freelancers and SMEs. This strategic collaboration allows us to offer our clients an agile, intuitive solution, completely adapted to the requirements of the VeriFactu system.

Holded is already working to ensure that its software complies with all the technical standards established by the Tax Agency regulations. This means that if you use Holded as your invoicing tool, your transition to VeriFactu will be much simpler, without the need to make complex changes to your operations.

In addition, our team can offer you personalised advice and support to set up your invoicing environment within Holded and take advantage of all the available functionalities: QR generation, automatic sending of records to the AEAT, invoice traceability and compliance with legal deadlines.

Interested in simplifying your move to VeriFactu with a modern tool and an expert team to support you? Contact us today and we will help you to ensure a seamless transition.

Holded-Asesoría_Partner_Batch_Bronze

How does VeriFactu work? Step by step, from registration to QR

VeriFactu introduces changes to the invoice issuing process, adding new elements such as electronic registers, automatic communication to the tax authorities and QR codes. The following is a simple explanation of the key steps in its operation:

Simplified diagram of how VeriFactu works: (1) The invoicing software generates for each invoice a digitally signed computer record with a unique code (hash); (2) Simultaneously, it sends that record to the AEAT telematically; (3) The invoice is issued (paper or electronic) incorporating a QR code and an alphanumeric verification code; (4) The invoice recipient can scan the QR to check (via the AEAT's electronic headquarters platform) if that invoice is registered with the Tax Authorities; (5) The AEAT, through the portal or its app, will confirm to the buyer the receipt of the invoice registration.

Issuing the invoice using the software (generating the record)

When you create a new invoice or sales receipt in your invoicing programme, the system will automatically generate a data file called the Invoice Registration Record (Registro de Facturación de Alta). This record includes the main fields of the invoice (tax ID number, date, amount, VAT, etc.) plus certain security data (unique software identifier, issue timestamp, hash chained to the previous invoice, etc.). If you subsequently cancel or amend an invoice, the system will generate a corresponding Cancellation Record (Registro de Anulación). Each billing operation is thus summarised in a standardised record that is protected against tampering.

Automatic submission of records to the tax authorities (VeriFactu mode)

If you have the VeriFactu function enabled in your software, each invoice record will be automatically, securely and almost instantly forwarded to the Tax Agency at the time of its creation. The programme connects to the AEAT servers and sends the technical data of the invoice (essential content and metadata such as time of issue, user who issued it, etc.). The tax authorities validate the information received immediately: if the record passes all the validations, they issue an affirmative response and a Secure Verification Code (Código Seguro de Verificación (CSV)) as acknowledgement of receipt. If any data fails the validations (e.g. an incorrect tax ID number), the tax authorities will send back an error message; the invoicing system must then retry the submission periodically (at least once an hour) until acceptance is obtained. This entire process takes place in the background for the user: you do not need to send anything manually, simply issue your invoices as normal with the connected programme. It's that simple! As the tax authorities point out, the aim is for business owners to hardly notice any difference in their daily operations.

Issuing invoices with QR and ‘Verifiable’ codes

At the same time as the record is generated, the system produces the invoice for the customer in the usual format (either on paper or in PDF/electronic format). The difference is that this invoice must now include a QR code and certain additional information. If your programme is in VeriFactu mode (i.e. you have sent the record to the AEAT), the invoice will be marked with the phrase "Factura verificable en la Sede Electrónica de la AEAT" ("Verifiable invoice on the AEAT's electronic platform") or the “VERIFACTU”* stamp. This indicates to the recipient that all the data on that invoice has been automatically communicated to the tax authorities and has been validated. The QR code contains a unique URL of the Tax Agency and some key information about the invoice. What is it for? If the customer scans this QR code with the AEAT app or an appropriate reader, they can check in seconds that the invoice has been declared to the tax authorities and see an extract of their tax data. In the case of pure electronic invoices (XML/Facturae), the regulations stipulate that at least the QR URL must be included in a field on the invoice, but it is not mandatory to insert the image of the code. Therefore, every invoice you issue under VeriFactu comes with a visible ‘certificate of tax authenticity’, providing peace of mind for both you and your customer.

Secure storage of records and copies

The billing system will keep all billing records generated, linked chronologically by hash codes to ensure that they cannot be altered without leaving a trace. If you are in VeriFactu mode, the records are stored both in your system and in the AEAT database (in the Tax Agency's cloud). If you chose not to send automatically (Non-VeriFactu mode), the records are still stored locally and your software must be able to export them in the official format when necessary. In addition, non-VeriFactu programmes must have additional security measures in place: electronic signature of each record and a system event log to audit any incidents. All this ensures that, whether you send them or not, you cannot delete or alter invoices in your system without leaving a trace.

Consultation and use of data by companies and customers

One of the advantages of VeriFactu is that the information transmitted can facilitate other tax obligations. For example, the Tax Agency will make available to each issuer an online list of all their invoices sent via VeriFactu, accessible on their Electronic Platform. As such, you can easily review your billing records and even use them to streamline your VAT returns or record books, as much of the data will be prepopulated or verifiable. Similarly, if you receive invoices from suppliers who use VeriFactu, you will be able to consult the records of those invoices received in your own list. This provides reassurance (you will know that your supplier has declared the invoice) and simplifies the deduction of those expenses. In the case of non-connected systems, the customer receiving the invoice will have the option of scanning the QR code and communicating the information to the tax authorities themselves. This means that even if the issuer did not send it, the recipient can validate the invoice with the AEAT (for example, to ensure its VAT deduction). In any case, the QR code acts as a bridge: whether to check a verified invoice or report an unverified one, it guarantees full traceability regarding the relationship between the issuer, the recipient and the tax authorities.

In short, VeriFactu works like a digital tax stamp: each invoice generates an inviolable record; if you choose to send it to the Tax Agency in real time (VeriFactu mode), your invoices will be marked as "verified" and instantly available for checks. If you choose not to send them immediately, you will still have to keep signed copies of them and you may be required to submit them. One way or another, from the date of entry into force, all invoices will have to have a QR that allows cross-checking. The good news is that the process will be automated by the software, making you largely "unaware" of everything that goes on behind the scenes as you invoice.

The regulations behind VeriFactu (Anti-Fraud Law and SIF Regulation)

VeriFactu is underpinned by a series of legal regulations designed to prevent tax fraud.

Law 11/2021, of the 9th of July, on Measures to Prevent and Combat Tax Fraud (Ley 11/2021, de 9 de julio, de Medidas de Prevención y Lucha contra el Fraude Fiscal): Known as the Anti-Fraud Law, this law amended the General Tax Law to establish the obligation for invoicing systems to guarantee the integrity of records and prohibited so-called dual-use software. It also created a new penalty system for those who manufacture, sell, or use software that allows parallel accounting. Did you know that under this law, fines for using invoicing software that hides sales can reach up to €60,000 per fiscal year? (In serious cases, the overall penalties for not adapting to electronic invoicing can even reach €600,000).
'VeriFactu' Regulation (Royal Decree 1007/2023, of the 5th of December) is the regulatory standard that implements the provisions of the law. Published in the Official State Gazette on the 7th of December 2023, this Royal Decree approves the Regulation on Requirements for Computerised Invoicing Systems (Reglamento de requisitos para los Sistemas Informáticos de Facturación (RRSIF)), commonly known as the VeriFactu Regulation. Essentially, this regulation establishes how invoicing programmes must technically operate to ensure the integrity, preservation, accessibility, legibility, traceability and inalterability of invoice records. It also introduces the possibility of simplified compliance: ‘VeriFactu’ systems will be able to send invoicing records automatically to the AEAT at the time of their generation. In addition, the regulation requires security features such as electronic signatures on records (in certain cases) and a chained hash code between invoices to prevent tampering. An important detail: the regulation slightly modifies the invoicing rules to require that all invoices issued include a QR code and, if they have been verified by the AEAT, the legend “Factura verificable” ("Verifiable invoice") or "VERI*FACTU".
Ministerial Order HAC/1177/2024, of the 17th of October: Published on the 28th of October 2024, this order sets out the technical and functional specifications of the VeriFactu system. This order specifies the standard format for Invoicing Records (mandatory data fields, QR code generation, XML schema, etc.) that must be produced by the programmes. Following the publication of this Ministerial Order, the implementation deadlines were triggered (as we will see below), giving software providers nine months to update their programmes.
Royal Decree 254/2025, of the 1st of April: This Royal Decree adjusted the initial implementation schedule for VeriFactu, extending the deadlines for certain groups. Specifically, as we will see, it extended the deadline for self-employed individuals and small entities, recognising the need for additional time to adapt.

In addition to these rules, the Invoicing Regulations (Reglamento de facturación (RD 1619/2012)) governing traditional invoicing obligations remain in force. It is important to note that VeriFactu does not alter substantive invoicing obligations (which documents to issue, invoice content, etc.), but focuses on how the computer systems that generate those invoices should operate. For example, if a transaction does not require an invoice under the law, it still does not require one under VeriFactu; and if a company had special authorisation from the tax authorities for a specific invoicing regime, this remains valid. In short, VeriFactu adds new technical requirements but does not change what we have to invoice.

Differences between VeriFactu and other e-invoicing systems

Understandably, doubts arise as to how VeriFactu fits in with other e-invoicing initiatives in Spain. How does it differ from the mandatory B2B e-invoicing that comes with the "Crea y Crece" Law, or the VAT SII, or regional systems such as TicketBAI in the Basque Country? Let's clarify:

VeriFactu vs. B2B e-invoice (Crea y Crece Law).

The Crea y Crece Law 18/2022 established the future mandatory nature of electronic invoicing between companies and freelancers in B2B transactions, with a timetable foreseen until 2025-2027. This mandate pursues objectives such as the digitisation of commercial transactions and the control of late payments (payment deadlines), rather than real-time tax reporting. VeriFactu, on the other hand, is a different project focused on fiscal control: it seeks to have all invoices (whether paper or electronic) securely recorded and, optionally, instantly reported to the Tax Authorities. Some key differences:

Scope and reach: the B2B e-invoice will be mandatory for all relationships between companies and self-employed persons in Spain (including autonomous territories) once its legal deadlines come into force. VeriFactu applies to subjects in the common territory and does not require the invoice to be electronic, but only that the software with which it is made complies with certain conditions. In fact, with VeriFactu you can continue to issue paper or PDF invoices, as long as you generate the corresponding register and QR code. Therefore, they are complementary regulations: one regulates the format of the invoice (electronic vs. paper) and the other regulates the integrity and fiscal reporting of those invoices.
Final objective: The VeriFactu system is mainly designed to control and prevent fraud (to ensure that sales are not hidden, invoices are not altered once issued, etc.), while the mandatory electronic invoice seeks to modernise commercial exchanges and reduce administrative costs. For example, B2B e-invoicing will require the use of structured formats (such as Facturae or XML/EDI formats) and exchange platforms, facilitating accounting automation. VeriFactu, on the other hand, does not require a specific format of the invoice delivered to the customer (it can be PDF, paper, Facturae, etc.), but rather a standard format of the record that goes to the Tax Authorties for their control.
Interaction with the customer: In the B2B e-invoice, both issuers and receivers must be managed through digital means, with the need for acceptance of the invoice by the receiver, etc. In VeriFactu, nothing changes for the customer except the appearance of the QR and possibly the mention "Verifiable". The customer does not have to "accept" the invoice on any billing portal; they can simply scan the code if they want to verify it.

In short, VeriFactu does not replace the electronic invoice nor vice versa: they are pieces of the digitisation puzzle. In fact, your company probably needs to do both: issue e-invoices to business customers (where required by law) and run a VeriFactu-certified billing system. Software vendors are already working to integrate B2B e-invoicing functionality along with VeriFactu into their ERPs and invoicing programs.

VeriFactu vs. SII and TicketBAI (other tax control systems)

Before VeriFactu there were already invoicing control systems in Spain aimed at specific groups or geographical areas.

SII (Immediate Supply of VAT Information) (Suministro Inmediato de Información del IVA): In force since 2017, the SII requires large companies (and other entities such as VAT groups and those registered for monthly returns) to send the AEAT full details of their invoices, both issued and received, within a very short period (four days). The SII is, in essence, a continuous VAT record report. Companies that are in the SII are not required to use VeriFactu, as they already report all their invoices to the tax authorities. The difference is that SII transmits all invoice data (bases, amounts, counterparties, etc.), while VeriFactu transmits a more summarised record for integrity control purposes. In addition, SII is mandatory only for certain VAT taxpayers, while VeriFactu will cover most companies outside SII. If your company is registered with SII, you will continue with that system for now; if not, you will fall under the VeriFactu system. It should be noted that despite the exclusion, VeriFactu and SII are compatible: a company could voluntarily use VeriFactu even if it is registered with SII, but it does not make much practical sense to duplicate submissions.
TicketBAI and Batuz (Regional Tax Authorities): The Basque Country and Navarre have implemented their own invoicing control systems with similar anti-fraud objectives. TicketBAI (and the associated Batuz project in Bizkaia) requires invoicing software to generate an identification code and report each invoice to the corresponding regional tax authority, with a printed QR code very similar to that of VeriFactu. In fact, TicketBAI came into force in stages between 2022 and 2024 in the Basque provinces, ahead of VeriFactu. If your business is registered for tax purposes exclusively in the Basque Country or Navarre, VeriFactu does not apply to you (you must comply with the regional regulations). On the other hand, if you operate in common territory but also in a provincial territory, you may have to comply with both obligations, depending on the case. The good news is that the basic principles are similar: certified software that generates records, sends them to the tax authorities, and produces a QR code. The regional tax authorities already consider TicketBAI mandatory, so in the Basque Country and Navarre, the experience is already similar to what VeriFactu will be like at the national level. As for data exchange, there is currently no full connection between TicketBAI and the AEAT, but some coordination is expected in the future. In any case, software companies will adapt their programs to comply with all regulations (regional and national).

Summarising differences: VeriFactu focuses on the common territory and taxpayers outside SII, creating a unified, standard "verifiable invoice". TicketBAI was its precursor at the regional level (if you already use TicketBAI, the leap to national VeriFactu would be technically small). And SII still exists for large companies, leaving those subjects outside the VeriFactu domain. An important point is that VeriFactu does not replace the SII or TicketBAI, but covers the space that was missing: the great mass of SMEs and self-employed persons in the common regime that previously did not have an obligation of immediate reporting of their invoices.

Advantages and benefits of VeriFactu for companies and freelancers

Adopting VeriFactu not only fulfills a legal requirement, but can bring tangible benefits to your business. Below we highlight the main advantages of this system for different business audiences:

Fiscal transparency and fewer penalties: VeriFactu reinforces the reliability of your business with regards to the tax authorities. By sending your invoices in real time or using certified software, you reduce the risk of inspections and avoid penalties for manipulation or use of unauthorised software.
Easier and faster tax returns: Using the data already registered with the AEAT, you can speed up your VAT and income tax declarations. Less paperwork, fewer errors and more peace of mind at the end of the quarter.
Better management and internal control: By digitising your invoicing, you improve your management of your income, collections and records. Ideal for SMEs and freelancers who want to modernise their accounting and reduce errors.
More trust with customers and suppliers: The "Verifiable Invoice" seal provides credibility. It can make the all difference in tenders, commercial agreements and financing, showing that your company is 100% compliant.
Free tools from the tax authorities: The AEAT offers free software with VeriFactu for self-employed persons with low turnover. A no-cost solution that includes QR codes and automatic registration.
Fairer competition and a more modern market: VeriFactu hinders the underground economy and favours fair competition. In addition, it drives digital transformation and brings your business closer to the 100% digital enterprise model.

In short, although implementing VeriFactu requires effort, the advantages in terms of transparency, efficiency and trust far outweigh the disadvantages. Many tax advisors agree that, after the initial adjustment period, verifying invoices in real time will simplify processes and avoid major problems in the long run. It is worth seeing it not just as an obligation, but as an opportunity to improve your business.

Practical recommendations for adapting to VeriFactu

It's time for action! Here's what you need to do to efficiently prepare for and comply with VeriFactu:

Did you know that the invoice that you issue in 2026 could include a QR code that your customer will be able to instantly verify with the Tax Authorities? That world is just around the corner. Preparing for VeriFactu is not optional, it's inevitable. The good news is that you have the time and guidance to do it seamlessly. Follow these practical recommendations and, when VeriFactu becomes a mandatory reality, your business will be running smoothly - more transparent, more efficient and fully up to date with the tax authorities. Let's get to work!

1. Find out more and plan according to your circumstances

The first thing to do is understand when the obligation applies to you. Check the deadlines: Are you a company? Then your deadline is the 1st of January 2026. Are you self-employed? You have until the 1st of July 2026. Mark these dates in red on your tax calendar. Let's see how it affects you depending on your size: if you are an SME or standard self-employed person (not subject to SII), you will almost certainly be subject to VeriFactu. If you are in the Basque Country/Navarre, follow the regional regulations (TicketBAI) instead of VeriFactu. Knowing your situation will help you plan your transition well in advance.

2. Update or purchase compatible billing software

This step is crucial. All invoicing programs you use must be approved or adapted to VeriFactu. Contact your current software provider and ask about their plans for updating. Most manufacturers will release new versions with VeriFactu features built in (record generation, submission to AEAT, automatic QR codes, etc.), if they don't already have them. Demand guarantees: for example, many will provide a statement or certificate confirming that they meet the technical requirements (integrity, traceability, export, etc.). If your program is very old or no longer available, it may be time to migrate to a more modern one. Popular tools (ERP, cloud-based invoicing programs, management software) are adding VeriFactu, as all tools must offer adapted solutions by the 29th of July 2025. Don't leave this until the last month: try the new version as soon as possible, check that you can issue QR invoices without any issues, and familiarise yourself with how to use it.

3. Decide on the method

VeriFactu vs No VeriFactu: Once you have the software ready, you can choose whether to activate automatic sending of records to the Tax Agency (VeriFactu mode) or whether to simply keep them locally for the time being (No VeriFactu mode). Remember: the regulations do not require real-time sending at this time; it is optional for the taxpayer. Evaluate your circumstances:

Opting for VeriFactu (send records) gives you the advantages of automating reporting and obtaining a verified invoice stamp. This may be advisable if you have organised billing and want to reduce tax risk. Be sure to configure the connection with the AEAT (your software will ask you for certificates or passwords to authenticate yourself with the tax authorities). Run test submissions before using it in production.
Opting for No VeriFactu (do not send) means that you will use the software in compliance with all requirements (you will generate hash records, QR codes on invoices, etc.) but you will not automatically submit the data. In this case, you must be prepared in case the tax authorities request the records (you can export the file with all the records and send it at that point). This option may be of interest if you prefer a smooth transition period or if you issue very few invoices and do not yet want constant communication. Please note that your software must still include the option to send, even if you do not activate it. And remember: the tax authorities will know which companies send them everything (verifiable) and which do not; in the long term, the VeriFactu option may end up being imposed or incentivised for everyone.

4. Train and raise awareness among your team (or yourself)

The transition will be easier if everyone in your company understands the why and the how. Explain to your billing or administration team what VeriFactu is all about. For example, make sure they know that invoices can no longer be deleted without further ado, or that when they rectify something, they must create a formal rectification document (the system will record everything). They should also check that the QR code and the corresponding legend appear on each printed invoice. It may be useful to create a short internal manual on how to issue verifiable invoices, what to do if the system shows a sending error (e.g., due to a lack of connection), and how to check the lists of records on the AEAT website. If you have external tax advice, coordinate with them; many advisors are already preparing their clients with information sessions. Don't hesitate to ask any questions you may have! Better to clarify things in 2025 than regret oversights in 2026.

5. Take advantage of the resources provided by the AEAT

The tax authorities have made resources available to facilitate the transition. Their website features a VeriFactu Virtual Assistant (Informador Virtual) (an FAQ tool) and technical documentation for developers and companies interested in learning more in the Technical Information section. Check the official website for Computerised Invoicing Systems (Sistemas Informáticos de Facturación (SIF)) and VeriFactu on the AEAT electronic platform regularly for news and updates on the regulations. There you will also find a glossary of terms, FAQs, and examples that can help you understand specific cases. For example, they explain the procedure for a third party (such as your advisor) to send the records on your behalf through an authorised representative. These details may be important if you delegate the administration.

6. Conduct test runs before the deadline

If possible, activate VeriFactu in test mode with a few invoices before it becomes mandatory. Many software companies offer sandbox environments or demos. This will allow you to check whether, for example, sending to the tax authorities works properly with your digital certificate, what the invoices look like with the QR code, how much space the code takes up in your design, etc. The more familiar you are by 2026, the smoother the transition will be. Keep in mind that during 2025, the tax authorities will not enforce VeriFactu, so now is the ideal time to try it out for yourself at your own pace.

7. Inform your customers and suppliers (if applicable)

Although it is not a formal requirement, it may be a good idea to inform your main customers that your invoicing will be updated. Especially if you adopt the VeriFactu method, you can even use it as a selling point: “From 2026, our invoices will include a verifiable AEAT code, guaranteeing their authenticity.” On the other hand, pay attention to your suppliers: many will also be adapting. If a small supplier decides to use the free Tax Agency app to issue invoices, make sure you receive these documents correctly (they will have a QR code and may be in a different format). Coordination in the supply chain will help ensure that no one is left behind.

8. Properly store your invoices and records

VeriFactu does not do away with the periods for which you are legally obligated to keep your invoices (usually 4 years for tax purposes). Make sure your new system keeps backup copies of your records and invoices. If you use cloud solutions, check the service level agreements and how you can extract your data if you change providers. Also, remember that even if you send everything to the tax authorities, this does not exempt you from keeping your books and files. The AEAT provides access to your records on its portal, but it is your responsibility to ensure that your documentation is preserved. In short, integrate VeriFactu into your digital archiving policy.

Is your billing system ready for the change? At Conesa Legal we help you adapt to VeriFactu securely, easily and on time. Contact us: