Spain VERIFACTU – Mandatory E-Invoicing Rules, Deadlines & Penalties

VERIFACTU in Spain – Complete Guide to Mandatory E-Invoicing

Spain VERIFACTU – Mandatory E-Invoicing Rules, Deadlines & Penalties

Under Royal Decree 1007/2023, Spain introduced VERIFACTU to improve tax control and stop invoice fraud by making sure billing software creates secure traceable and unalterable invoice records. It is part of the country’s plan to digitalize tax reporting and make business transactions more transparent.

This blog explains everything you need to know about VERIFACTU.

What is VERI*FACTU?

VERI*FACTU is a system by the Spanish Tax Agency (AEAT) for issuing invoices through billing software that guarantees the integrity, conservation, accessibility, legibility, traceability, and unalterability of invoice records. It allows systems to either send invoice records in real time to AEAT or store them in a way that ensures authenticity and prevents changes after issuance.

Who Must Comply with VERI*FACTU in Spain?

All businesses and professionals in Spain who issue invoices using billing software must comply with VERI*FACTU, except those already under the Immediate Supply of Information (SII) system.

Who Is Exempt from VERI*FACTU?

Some taxpayers are exempt from VERI*FACTU requirements. These include:

• Taxpayers already under the Immediate Supply of Information (SII) system as they report invoices directly to AEAT in real time.

• Businesses or professionals who issue invoices manually without using any billing software.

• Taxpayers legally exempt from invoicing such as those under special VAT regimes or those allowed to issue simplified invoices instead of full invoices.

• Taxpayers domiciled in the Basque Country or in Navarre which apply their own invoicing systems such as TicketBAI.

VERI*FACTU Implementation Timeline in Spain

Entity	deadline	requirement
Corporate Taxpayers	January 1, 2026	Must use VERI*FACTU-compliant invoicing software
Self-Employed and Others	July 1, 2026	Must adopt compliant billing systems

Technical Requirements for VERI*FACTU

Billing systems under VERI*FACTU must follow technical rules to ensure invoice integrity and legal compliance. These include:

• Integrity and Inalterability

   Each invoice record must be secured using a chained hash system known as huella which prevents any changes after issuance.

• Submission Method

   Systems must follow one of two options:

  • VERI*FACTU mode where invoices are sent to AEAT in real time

  • Non-VERI*FACTU mode where invoices are digitally signed and linked using chained hashes

• Código QR

   Every invoice must include a QR code which allows both the customer and AEAT to verify its details.

• Declaración Responsable

   Software developers must submit a signed declaration that confirms the system meets required technical and legal standards.

• Mandatory Fields in Invoice Records

   Each invoice must include specific details such as:

  • Software identification

  • Date and time of issuance

  • Hash of the previous invoice

  • Metadata related to the digital signature

   

• Audit Trail and Data Retention
  For VERIFACTU systems invoices submitted in real time are stored by the AEAT and local storage is not required.

   For Non-VERIFACTU systems businesses must retain invoice records and logs for four years using tamper-proof storage methods.

VERIFACTU vs Non-VERIFACTU Systems
Businesses can choose between two types of invoicing systems under Spain’s invoicing regulations.

Aspect	VERI*FACTU System	Non-VERI*FACTU System
Connection to AEAT	Sends invoice records to AEAT in real time	Does not send invoices to AEAT automatically
Digital Signature	Not required for each invoice	Required for each invoice
Hashing Requirement	Uses chained hash to link records before submission	Uses chained hash with mandatory digital signature
QR Code	Must be included on each invoice for verification	Must be included on each invoice
Data Storage	No local storage required AEAT retains submitted records	Local storage required for four years

Penalties for Non-Compliance with VERI*FACTU

• A business or self-employed professional who uses invoicing software that is not compliant may be fined up to €50000 per year  
• A software developer or vendor who offers systems that do not meet VERI*FACTU standards may be fined up to €150000 per year

Conclusion

VERIFACTU is mandatory for most businesses in Spain as part of the government’s effort to control tax and prevent invoice fraud. Any business that issues invoices using billing software must adopt a compliant e-invoicing system to avoid legal penalties. Flick Network offers a fully VERIFACTU-compliant e-invoicing solution that helps your business meet all legal and technical requirements. 

FAQ

1. What is VERI*FACTU?

A system by AEAT to ensure invoice integrity and prevent tax fraud.

2. Who must comply?

Most businesses in Spain using billing software except those under the SII system or legally exempt.

3. What if I do not comply?

Fines up to €50000 for businesses and €150000 for software providers.

4. What is the difference between VERIFACTU and Non-VERIFACTU?

VERIFACTU sends invoices to AEAT in real time. Non-VERIFACTU stores them locally with digital signature.

5. When is it mandatory?

• January 1 2026 for corporate taxpayers  
• July 1 2026 for others

6. What is a chained hash (huella)?

A digital link between invoices that prevents tampering.