VeriFactu Spain: What It Is, Who Must Comply, and 2027 Deadlines

The Spanish government has introduced VeriFactu, a certified billing regulation that sets strict rules for how invoicing software must work. Starting in 2027, most businesses with a Spanish tax presence will need to adopt invoicing systems that meet these requirements.

VeriFactu is part of Law 11/2021, Spain's anti-fraud law. Its goal is to eliminate software that allows businesses to delete or manipulate invoices or run parallel accounting books. The deadlines for adoption are January 1, 2027 for corporate taxpayers and July 1, 2027 for everyone else. But software providers must have compliant systems ready by July 29, 2025.

This regulation is not just about how you file taxes. It changes the billing infrastructure your business runs on. That means preparation needs to start well before the deadlines arrive.

What Is VeriFactu?

Definition

VeriFactu (short for Verificación de Facturas, or "invoice verification") is Spain's certified billing regulation. It requires that invoicing software create tamper-proof invoice records that are cryptographically linked to each other in sequence.

The regulation was established by Royal Decree 1007/2023 and later updated by Royal Decree-Law 15/2025, which pushed the compliance deadlines back by 12 to 18 months.

Core Objectives

VeriFactu has three main goals:

1. Combat tax fraud: The Spanish tax authority, the Agencia Tributaria (AEAT), wants to eliminate software that lets businesses delete invoices after the fact or maintain hidden books. They contend that this type of fraud costs governments significant revenue every year.
2. Standardize invoice formats: By requiring a uniform structure, VeriFactu makes it easier for businesses, tax advisors, and credit institutions to work with invoice data across systems.
3. Simplify tax administration: When businesses use VeriFactu-compliant software, AEAT gains access to verified invoice data. That allows the agency to offer services like pre-populated VAT books and support for VAT return preparation.

How It Works

Every invoice generated by a compliant system is cryptographically linked to the one before it. This creates a chain of records that cannot be altered without detection.

Each invoice must display a QR code with a VERI*FACTU label. Recipients and AEAT can scan this code to instantly verify the invoice's authenticity.

Businesses choose between two compliance modes: real-time submission to AEAT (called VeriFactu mode) or secure local storage (called Non-VeriFactu mode). 

History and Regulatory Background

Understanding how VeriFactu came to be helps clarify where the regulation is headed and why businesses must adopt compliant billing and invoicing processes. 

• 2021: Spain passed Law 11/2021, known as the Ley Antifraude (Anti-Fraud Law). This law laid the legal foundation for certified billing requirements.
• December 2023: Royal Decree 1007/2023 created the VeriFactu regulation. The original compliance target was set for July 2025.
• October 2024: Spain's Ministry of Finance published the technical specifications that invoicing systems must meet.
• April 2025: AEAT launched its first VeriFactu web services three months ahead of the original schedule. This allowed businesses and software developers to begin testing.
• December 2025: Royal Decree-Law 15/2025 pushed back the business compliance deadlines by 12 to 18 months. New deadlines are now set for January and July 2027. This was the second time the deadline was extended.

The software manufacturer deadline of July 29, 2025 was not extended. Certified invoicing systems must be available from that date, regardless of when businesses are required to use them.

When Is VeriFactu Becoming Mandatory in Spain?

VeriFactu compliance becomes mandatory on two dates, depending on the type of taxpayer.

• January 1, 2027 is the deadline for corporate income tax (Impuesto sobre Sociedades) taxpayers. This includes most companies with a Spanish tax residence.
• July 1, 2027 is the deadline for all other taxpayers, including freelancers (autónomos) and sole traders.
• July 29, 2025 is the deadline for software manufacturers. They must have had certified invoicing systems available from this date, even though businesses have until 2027 to actually switch.

The 2027 deadline may feel distant, but VeriFactu affects your billing infrastructure, not just your tax filings. Changing billing systems takes time. Businesses that wait until late 2026 risk rushed implementations and compliance gaps. Starting now gives your team time to evaluate vendors, test systems, and train staff.

Who Must Comply with VeriFactu?

In Scope

The following types of companies are required to comply with VeriFactu:

• Spanish-established taxpayers subject to Corporate Income Tax, Personal Income Tax, or Non-Resident Income Tax who use electronic billing software
• Software developers that create or distribute invoicing systems in Spain (they face an earlier deadline than end users)
• Foreign companies with a fixed establishment in Spain and the tax obligations that come with it

Exemptions

Not every business in Spain falls under VeriFactu. Several important exemptions exist.

• SII users. Companies that already report invoices through the Immediate Supply of Information (SII) system are generally exempt from VeriFactu. SII is mandatory for businesses with a turnover above €6 million and optional for others. There is one exception: invoices issued on behalf of a third party under an agreement still require VeriFactu compliance, even for SII users.
• Self-billing under SII. Customers who issue invoices on behalf of a supplier under the SII framework are also exempt.
• Regional regimes. The Basque Country uses TicketBAI, and Navarre has its own billing requirements. Neither falls under VeriFactu. If your business operates in these regions, check which regional regime applies based on where your tax residence and operations are located.
• Paper-only businesses. Taxpayers who are exempt from invoicing obligations and do not issue any invoices are excluded from VeriFactu.
• Non-established companies. Foreign businesses registered for VAT in Spain but without a fixed establishment, are not required to comply.

How Must Businesses Comply with VeriFactu?

Businesses choose between two modes of compliance. Here is a quick comparison of your options:

VeriFactu Mode (Real-Time Reporting)

In VeriFactu mode, invoice records are sent to AEAT automatically at the moment each invoice is issued. Because AEAT receives this data in real time, this mode carries less technical complexity than the alternative.

Businesses in this mode do not need digital signatures or a local event register. Invoice recipients can verify invoices directly on AEAT's portal. AEAT also provides additional services, including pre-populated VAT books, support for VAT returns, and backup invoice storage.

Non-VeriFactu Mode (Secure Local Storage)

In Non-VeriFactu mode, businesses store invoice records locally rather than transmitting them to AEAT automatically. AEAT can still request access to these records at any time, and your system must be capable of transmitting them on demand.

This mode requires higher technical investment. Businesses must maintain digital signatures, event registers, and a four-year record-keeping obligation that falls on the software manufacturer.

Because AEAT does not receive invoice data automatically, businesses in this mode face a higher risk of tax audits.

Technical Requirements All Systems Must Meet

Regardless of which mode a business chooses, all VeriFactu-compliant systems must meet these baseline requirements:

• Invoice chaining via hash. Each invoice includes a cryptographic fingerprint linking it to the previous record. This makes the chain tamper-proof.
• Event logging. All system actions are automatically recorded.
• QR code with VERI*FACTU label printed on every invoice.
• No post-issuance modifications without a traceable record of the change.

How to Prepare

Preparing for VeriFactu is a multi-part task. Here is a straightforward checklist to get started:

1. Audit your current billing software to find out if it already meets VeriFactu requirements. Contact your vendor and ask for their compliance roadmap.
2. Confirm whether SII, TicketBAI, or another regional regime exempts your business from VeriFactu entirely.
3. Choose between VeriFactu mode and Non-VeriFactu mode based on your infrastructure and how much AEAT visibility your business is comfortable with.
4. Start implementation well before January or July 2027. Billing system changes take time, especially in larger organizations.
5. Train your finance and operations teams on the new QR code verification process and what compliant invoices should look like.

VeriFactu in the Context of Spain's Broader Digital Tax Agenda

VeriFactu is one piece of a larger picture. Spain is building a digital tax ecosystem where invoice data moves to tax authorities in real time, reducing the gap between when a transaction happens and when authorities know about it.

It’s important to note that VeriFactu is separate from Spain's B2B e-invoicing mandate. Spain also has an obligation coming under the Crea y Crece law, which requires electronic invoicing between Spanish businesses. That mandate has its own timeline and technical requirements. The two obligations overlap in some areas but are distinct frameworks.

Also, companies that turnover above €6 million already report invoices in near-real time through SII. VeriFactu is designed for the majority of businesses that do not use SII and therefore have not yet been integrated into Spain's real-time reporting infrastructure.

TicketBAI in the Basque Country is a regional equivalent with similar objectives, but not the same system as VeriFactu.

The overall trend is clear. Spain is not simply digitizing old processes. It is building a compliance system where invoice records flow to AEAT as part of normal business operations, not as a separate reporting step.

How Sphere Helps Businesses Prepare for VeriFactu and EU E-Invoicing

VeriFactu is a Spain-specific obligation today, but it reflects a broader shift happening across Europe. Countries like Italy, France, Germany, and Belgium are all rolling out or expanding e-invoicing mandates. Managing compliance across multiple countries with separate technical standards is one of the defining challenges of doing business in the EU right now.

Sphere is building native e-invoicing rails across EU countries as part of a broader rollout planned for Q2 2026, covering businesses resident in the EU. VeriFactu compliance in Spain will be part of this coverage.

What makes Sphere different is that it connects e-invoicing and VAT compliance in a single system. When invoicing and tax reporting are handled by separate tools, data conflicts and manual reconciliation work tend to follow. Sphere eliminates that problem by handling both in one place.

For businesses with a Spanish entity, or any EU presence, Sphere offers a path to compliance that does not require stitching together multiple point solutions.

Ready to get ahead of VeriFactu and EU e-invoicing?

Schedule a demo with Sphere today.

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Spain's Billing Rules Are Becoming Real-Time Tax Infrastructure

VeriFactu marks a turning point in how Spain handles tax compliance. The old model of periodic reporting is giving way to continuous invoice integrity controls, where every invoice issued creates a digital record that feeds into AEAT's systems.

The deadlines are January 1, 2027 for corporate taxpayers and July 1, 2027 for everyone else. But software manufacturers must have had compliant systems available from July 29, 2025.

Businesses that start preparation now have a real advantage. Choosing the right compliance mode, updating billing infrastructure, and training teams takes time. Waiting until late 2026 raises the risk of a rushed, error-prone rollout.

The direction Spain is moving is the same direction the rest of Europe is heading. For any business with EU operations, getting ahead of e-invoicing requirements is mandatory.