Veri*factu: what it is, who it applies to and when

Veri*factu is the Spanish Tax Agency’s system to make invoices produced by software tamper-proof: each invoice carries a fingerprint chained to the previous one and a QR code, and its record is sent to the Tax Agency. It is mandatory for companies from 1 January 2027 and for the self-employed from 1 July 2027 (Royal Decree-law 15/2025).

What Veri*factu is

It is short for “verifiable invoice issuing systems”. It comes from Spain’s anti-fraud Law 11/2021, which requires invoicing software to guarantee the integrity, traceability and immutability of its records. The details are in Royal Decree 1007/2023 and the technical specifications in Order HAC/1177/2024.

For the person invoicing, little changes: you write the invoice as usual and the software takes care of the rest.

Deadlines

The current timetable is set by Royal Decree-law 15/2025, which postponed the original dates by one year:

Companies subject to Spanish corporate income tax: from 1 January 2027.
Self-employed individuals and other taxpayers: from 1 July 2027.
Invoicing software producers: since 29 July 2025.

Who is exempt

Businesses already reporting through the Immediate Supply of Information system (SII), such as large companies, are outside its scope, as are the Basque Country (which uses TicketBAI) and Navarre. Foreign businesses only need it for their invoicing in Spain when they are taxpayers there.

What the software must do

For every invoice, compliant software:

Creates an invoicing record with the invoice data (tax ID, series and number, date, type, VAT breakdown, total).
Computes a SHA-256 fingerprint that includes the previous invoice’s fingerprint, so any later change breaks the chain.
Prints a tax QR code with the “VERI*FACTU” legend, which anyone can scan to check the invoice with the Tax Agency.
Sends the record to the Tax Agency when the invoice is issued.
Never edits or deletes an issued invoice: mistakes are fixed with a corrective invoice or a cancellation record.

Fines

Article 201 bis of Spain’s General Tax Act sets fines of up to €50,000 per year for using non-compliant software and up to €150,000 per year for producing or selling it.

How FacturaSmart Pro handles it

FacturaSmart Pro issues in VERI*FACTU mode from the very first invoice: chained fingerprint, tax QR code, no edits to issued invoices and corrective invoices prepared from the wrong one. Companies from other countries invoice with their own tax and are not affected by Veri*factu.

There is a 14-day free trial, no card required.

Frequently asked questions

Is Veri*factu the same as e-invoicing?

No. Veri*factu requires your invoicing software to keep tamper-proof records and send them to the Tax Agency. Spain’s B2B e-invoicing mandate (the “Crea y Crece” law) requires sending the invoice itself to the customer in a structured format. They are separate obligations.

Does Veri*factu apply to non-Spanish companies?

Only to taxpayers in Spain under the common territory. A company invoicing from another country follows its own country’s rules; FacturaSmart Pro lets each company invoice with its own tax.