If your company issues invoices in Spain using software of any kind — a well-known ERP, a spreadsheet with macros, or a custom system built years ago — Verifactu affects you. And although the dates may sound distant, the technical adaptation is not an afternoon’s errand.
This is the short guide we would give a client: what it is, whether it applies to you, when, and what to do this quarter.
What Verifactu is (and what it isn’t)
Verifactu is the short name for the regulation approved by Royal Decree 1007/2023, which sets the requirements for any invoicing computer system (SIF) used in Spain. In practice, it requires your software to:
- Generate an invoicing record for every invoice, at the moment it is issued.
- Chain those records together with a digital fingerprint (hash), so no invoice can be deleted or altered without leaving a trace.
- Include a QR code on every invoice, which anyone can use to verify it with the Spanish tax agency (AEAT).
- Keep an event log of the system itself (who did what, and when).
There are two modes: VERI*FACTU mode, where the software submits records to the AEAT in real time, and a non-submission mode with stricter storage and signing requirements. For most SMBs the first will be the simple path: fewer custody obligations in exchange for sending the data.
It is not the SII: if your company is already under Spain’s Immediate Information Supply system (mainly large companies and VAT groups), you are outside Verifactu’s scope.
Dates: who is affected and when
| Who | Required from |
|---|---|
| Companies (corporate income tax payers) | 1 January 2027 |
| Self-employed and other taxpayers | 1 July 2027 |
This calendar has already been postponed once; treat these dates as a hard ceiling, not a target. Software must also ship with a responsible declaration from its maker certifying that it complies with the regulation.
”I invoice with Excel / Word / our own system”
This is where the real risk — and the opportunity — lives:
- Plain Word or Excel templates: issuing invoices “by hand” does not turn your computer into a SIF, but as soon as a program helps you invoice (automatic numbering, macros, a customer database), you enter the regulation’s scope. The grey zone is narrow, and proving you are outside it is uncomfortable.
- Commercial software: ask your vendor, in writing, whether it will have the responsible declaration and by what date. If the answer is vague, start looking at alternatives.
- Custom systems: if invoicing lives inside your own software (an internal ERP, an admin panel, integrations with your operations), someone has to implement chained records, hashes, QR codes, event logs and AEAT submission. That is a project of weeks, with testing — not days.
Action plan for this quarter
- Inventory how you invoice today. Every path: the online store, the ERP, that spreadsheet in sales that “only gets used sometimes”.
- Classify each path: commercial software (ask the vendor for their timeline), your own software (scope the adaptation), or manual process (decide which tool to migrate it to).
- Choose a mode. For most businesses, VERI*FACTU with direct submission keeps life simple.
- Make the work pay twice. If you have to open up your invoicing anyway, it is the cheapest moment to automate what surrounds it: payment reconciliation, payment reminders, feeding your accounting, alerts to your advisor. A legal obligation can fund an operational upgrade.
Our recommendation
Don’t wait until 2027, for one simple reason: vendors and development teams will be saturated in the months before each deadline. Adapting in 2026 is a calm project; doing it in the final quarter will be expensive and rushed.
If your invoicing depends on custom software, or you want to use the change to automate processes, here’s how we work and here’s where to tell us your case: we’ll tell you within 24 h whether we can help, and with what scope.