Regulation
VeriFactu in 2027: what changes in your invoicing program
VeriFactu is the Spanish Tax Agency system that requires invoicing software to record each invoice in an unalterable way and, if chosen, send it to the Tax Agency. It is mandatory from 1 January 2027 for companies and from 1 July 2027 for everyone else.
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VeriFactu is the name commonly given to the adaptation of invoicing programs to Law 11/2021, on measures to prevent and combat tax fraud, better known as the Anti-Fraud Law. These are technical requirements that the program you already invoice with has to meet, whoever its manufacturer is. Here we summarise what they require, who they affect and which dates remain after the latest postponement.
What VeriFactu is
VeriFactu is the system set out in the Regulation approved by Royal Decree 1007/2023 so that invoicing programs meet requirements of integrity, preservation, traceability and unalterability for each invoice. Each record is chained to the previous one by a digital fingerprint: if someone deletes or changes one, the chain breaks and the change is detected.
In practice, the program can no longer allow an issued invoice to be changed or to disappear without a trace. To correct something, you have to issue a corrective invoice or a recorded cancellation, and both remain in the chain of records.
The two ways to comply: VERI*FACTU or signed records
The Regulation allows two modes. In VERI*FACTU mode, the program automatically sends the Tax Agency the record of each invoice at the moment it is issued. In the other, the program keeps the records with an electronic signature and an event log, and only hands them over to the Tax Agency when it asks for them.
In both modes, invoices carry a QR code with which the customer can check the invoice on the Tax Agency’s electronic office. Those issued in VERI*FACTU mode also carry a statement saying that the invoice can be verified there. Each company chooses its mode.
When it is mandatory
After the postponement approved by Royal Decree-Law 15/2025, of 2 December, Corporate Tax payers must have their invoicing system adapted by 1 January 2027, and everyone else, including self-employed people who pay personal income tax (IRPF), by 1 July 2027. The technical requirements have not changed.
This is the second postponement. The original date was 1 July 2025, the first postponement moved it to 2026 and it now stands at 2027. Software manufacturers, on the other hand, had to offer their adapted programs from 29 July 2025.
| Who | Mandatory date |
|---|---|
| Corporate Tax payers | 1 January 2027 |
| Everyone else obliged, including the self-employed | 1 July 2027 |
Who it affects and who is left out
It affects companies, self-employed people and entities that invoice with a computer program and pay Corporate Tax, personal income tax on business activities or Non-Resident Income Tax with a permanent establishment. Those who already keep their VAT books through the Immediate Supply of Information are left out.
Taxpayers subject to the regional (foral) rules of the Basque Country and Navarre, which have their own systems such as TicketBAI, are also outside it. If your company is already on the SII, it will not have to adapt to VeriFactu, but like everyone it will have to comply with mandatory e-invoicing between companies.
What happens if you do not adapt
The penalties are in the Anti-Fraud Law: fines of 50,000 euros per financial year for anyone who uses an invoicing program that does not meet the requirements, and of up to 150,000 euros per financial year and per type of program for whoever manufactures or sells it.
There is also a practical problem. In an audit, the Tax Agency will assume that your invoices have the traceability the Regulation requires. And if you need to change program, doing so in the weeks before the deadline leaves little room to migrate data and run tests.
How to prepare step by step
The first thing is to ask your software provider whether its program is adapted and whether it has the statement of compliance required by the Regulation. Then you need to choose the mode, review invoice series and numbering, train whoever issues invoices and test the system before the date that applies to you.
In six steps:
- Confirm your date, 1 January or 1 July 2027, depending on how you pay tax.
- Ask for the statement of compliance of the program you use.
- Choose between VERI*FACTU and signed records.
- Review the series, the numbering and how corrective invoices are made today.
- Check that the QR code appears on your invoice templates.
- Run tests with real invoices before the deadline.
VeriFactu and e-invoicing: two different obligations
They are often confused, but they regulate different things. VeriFactu sets how your program records invoices and what information the Tax Agency receives. Mandatory e-invoicing between companies, which comes from the Crea y Crece Law, sets the format in which you send invoices to your customers. Many companies will have to comply with both.
We explain it in detail in our guide on mandatory e-invoicing between companies, with the expected timetable and the accepted formats.
If you work with W3ERP
The W3ERP sales and finance core already includes e-invoicing, SII and a tax module. If you work with W3ERP and want to know how VeriFactu affects you depending on how you pay tax, write to us and we will explain the steps to reach your date in time.
If you are already a client, you can also ask through the support email.
Sources
The facts in this article come from the sources below. Next to each one you will find who publishes it and the day we consulted it. When a source changes, we review the article and update its date; if you spot something out of date, write to us and we will correct it.
- Royal Decree-Law 15/2025, of 2 December · Spanish Official State Gazette (BOE), accessed on
- Extension of the deadline to adapt invoicing computer systems · Spanish Tax Agency, accessed on