Quick summary
The VeriFactu system requires self-employed workers and SMEs to issue invoices verifiable by the AEAT. We explain what it is, when it comes into force and how to comply.
What is VeriFactu?
VeriFactu is the verifiable e-invoicing system introduced by the Spanish Tax Agency (AEAT) under the Anti-Fraud Act (Act 11/2021) and its implementing regulation (Royal Decree 1007/2023). Its aim is to eliminate dual-use software that allows invoice manipulation and to ensure that every invoice issued is recorded with a QR code that the tax authority can verify.
Who is affected?
The system applies to all business owners and professionals subject to Corporation Tax or Personal Income Tax (IRPF) from economic activities requiring accounting or operational records. This includes:
- Self-employed workers on the direct estimation or modules scheme
- SMEs and large companies (Corporation Tax)
- Professionals (doctors, lawyers, architects)
Excluded: those already using the Immediate Supply of Information system (SII), which covers large companies with turnover above €6 million.
Key dates
| Group | Entry into force |
|---|---|
| Large companies (non-SII) | 1 July 2025 |
| All other companies and self-employed | 1 January 2026 |
What VeriFactu requires on each invoice
Every invoice issued must include:
- QR code linking to the verification query on the AEAT e-government portal
- Chained hash record guaranteeing the integrity of the invoice chain
- Submission to the AEAT (optional if using VeriFactu in "electronic seal" mode) or local recording under the alternative mode
The invoice must contain the wording: "Factura verificable en la AEAT" and display the QR code.
Compliance modes
Mode 1: Strict VeriFactu
Your invoicing software automatically sends each invoice to the AEAT in real time. The AEAT returns a validation code that is included on the invoice. This mode offers greater operational simplicity.
Mode 2: Local recording without immediate submission
The software records invoices in a local file with a chained hash, but does not submit them to the AEAT immediately. The AEAT may request these records at any time.
What software do I need?
Your invoicing software must be approved by the AEAT to comply with VeriFactu. The main programmes on the market (Holded, Sage, ContaPlus, Billin, etc.) already offer compatible versions.
Important: Using non-approved software after the compliance deadline can result in fines of up to €50,000.
Penalties for non-compliance
The Royal Decree establishes serious infringements for:
- Using software that does not meet technical requirements: €50,000 fine per year of non-compliance
- Altering or concealing invoicing records: penalty proportional to the amount defrauded
GovEasy and VeriFactu
From GovEasy you can use the VeriFactu section in your user dashboard to extract invoice data, verify the format and generate the records required for compliance.
Have questions about VeriFactu? The GovEasy Assistant can guide you through the steps you need to take.
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