Guide
VeriFactu: what it is, when it is mandatory and how to comply
Everything you need to know about Spain's new invoicing system, with the dates in force and links to the Official State Gazette and the Tax Agency. No small print.
Reviewed on
What is VeriFactu?
VeriFactu is the Spanish Tax Agency system that requires the software you use to issue invoices or receipts to generate, at the moment they are issued, an unalterable invoicing record chained to the previous one with a digital fingerprint. If someone deletes or edits an invoice, the chain breaks and it shows. It is regulated by Royal Decree 1007/2023 and Order HAC/1177/2024.
When it is mandatory
- Companies (Corporate Income Tax)
- Self-employed and other obligated parties
Dates set by Royal Decree-Law 15/2025, ratified by Spain's Congress on 11 December 2025. They have already moved twice: confirm them with your adviser before you plan.
Where VeriFactu comes from
Law 11/2021 on measures to prevent tax fraud banned dual-use software, the kind that can hide sales. Royal Decree 1007/2023 develops the regulation of computerised invoicing systems and Order HAC/1177/2024 sets the technical detail: which fields each record carries, how the fingerprint is calculated and how it is sent to the Agency.
The regulation requires the system to guarantee the integrity, conservation, accessibility, readability, traceability and inalterability of the records. In other words: each invoice is recorded when it is issued, it cannot be touched without leaving a trace, and it can be consulted when the Agency asks for it.
The Tax Agency enabled the VERI*FACTU services on 23 April 2025. Adapted systems can be used from that date, even if the obligation arrives later.
Who it applies to, and who it does not
It applies to businesses and self-employed people who issue invoices with a computer program, including receipts (simplified invoices) from a payment terminal or a kiosk. Using a system for part of the activity is enough.
- Anyone who invoices by hand or with a word processor that does not process data is not obligated, as binding ruling V0817-26 of the Directorate-General for Taxation recalls.
- The bookkeeper who only keeps your accounts is not subject: the obligation sits with whoever issues the invoice. We cover it in this news item.
- Those who keep the register books in the Tax Agency's electronic office (Immediate Supply of Information, SII) are excluded.
The two modes: VERI*FACTU and non-VERI*FACTU
| VERI*FACTU | Non-VERI*FACTU | |
|---|---|---|
| Filing with the Agency | Each record, at the moment | Only if the Agency requires it |
| On the invoice | QR code and the legend «VERI\*FACTU» | QR code |
| In your system | Chained records | Chained records, electronically signed and with an event log |
You choose the mode, with your adviser. The first asks less of the system because the Agency already has the data; the second requires you to keep them signed and to hand them over if they are requested.
Fines
| Infringement | Who is liable | Fine |
|---|---|---|
| Having or using a system that does not comply | The business that uses it | € 50,000 per financial year |
| Making or selling a system that does not comply | The manufacturer or seller | € 150,000 per financial year and type of system |
The fine is per financial year, not per invoice, and the one for possession falls on the business even if the fault is in the software. That is why it is worth asking the supplier for their responsible declaration: the document with which the manufacturer certifies that their system meets the regulation.
The Tax Agency's free application
Since October 2025 the Agency has offered a free invoicing application for anyone who issues few invoices. According to its own help pages, every invoice must name a recipient: it cannot issue receipts and it cannot export the records to another system. It fits a professional who invoices identified customers, not a shop that charges at a counter or on a machine.
VeriFactu is not e-invoicing
They are separate obligations. VeriFactu regulates how your software records invoices. Mandatory e-invoicing between businesses, approved by Royal Decree 238/2026, regulates how they are exchanged with another company. The detail is in what changes with e-invoicing.
How to adapt your business, step by step
- Take inventory of where every invoice or receipt is issued: payment terminal, kiosk, invoicing software, invoices to businesses.
- Ask each supplier for the responsible declaration. If they do not have one, plan the change.
- Choose the mode with your adviser: filing with the Agency, or signed records in your system.
- Check the numbering: consecutive series, no gaps, and cancellations as new records.
- Run a test before the date: export a month of records and check they match the bank and the till.
VeriFactu in a self-service laundry
In a laundry almost every receipt is issued by a machine, so the «invoice by hand» exception rarely applies. Card payments are already known to the Tax Agency through form 170 that banks file; coins are the part you must be able to justify. We cover it in depth in VeriFactu in your laundry.
What PAYMMIO does with each payment
- Every payment from the TNA Kiosk or from Retrofit generates a simplified invoice on the spot, with its record chained to the previous one with a SHA-256 fingerprint.
- Business customers receive a full monthly invoice with their tax ID, in the same chain.
- Records cannot be edited or deleted: an invoice is cancelled with a new cancellation record.
- You download the month as XML in the AEAT schema, plus CSV and Excel, and your accountant can receive the closed month.
- PAYMMIO does not currently send the records to the Tax Agency: the XML is the file to review and file.
Frequently asked questions
When is VeriFactu mandatory?
Under Royal Decree-Law 15/2025, from 1 January 2027 for those who pay Corporate Income Tax and from 1 July 2027 for the self-employed and other obligated parties.
Is VeriFactu mandatory for the self-employed?
Yes, if they issue invoices or receipts with a computer program. Their date is 1 July 2027. Anyone who invoices by hand or with a word processor that does not process data is not obligated.
What is the fine for not complying with VeriFactu?
Up to € 50,000 per financial year for the business that has or uses a non-compliant system, and up to € 150,000 per financial year and type of system for whoever makes or sells it (article 201 bis of the General Tax Law).
Does VeriFactu send my invoices to the Tax Agency at once?
Only in VERI*FACTU mode. In non-VERI*FACTU mode the records are kept signed in your system and you hand them over if the Tax Agency requires them.
Do receipts also have to comply with VeriFactu?
Yes. A receipt is a simplified invoice, and the system that issues it, whether a payment terminal or a kiosk, has to generate its invoicing record like any other invoice.
What is the responsible declaration?
The document with which the manufacturer of an invoicing system certifies that it meets the regulation. Ask your supplier for it: the fine for using a non-compliant system falls on your business.
Does the Tax Agency's free application work?
For invoices with a named recipient, yes. It cannot issue simplified invoices (receipts) or export the records, so it does not work for a shop that charges at a counter or on a machine.
Are VeriFactu and e-invoicing the same thing?
No. VeriFactu regulates how your software records invoices; mandatory e-invoicing between businesses (Royal Decree 238/2026) regulates how they are exchanged with another company.
Official sources
Rules in force on the review date. Confirm them with your tax adviser: the dates have already moved twice.
- Law 11/2021 on measures to prevent and fight tax fraud (Official State Gazette)
- Royal Decree 1007/2023, invoicing systems regulation (Official State Gazette)
- Order HAC/1177/2024, VeriFactu technical requirements (Official State Gazette)
- Royal Decree-Law 15/2025 of 2 December, which postpones the deadlines (Official State Gazette)
- Law 58/2003, General Tax Law, article 201 bis (Official State Gazette)
- Spanish Tax Agency: computerised invoicing systems and VERI*FACTU
- Spanish Tax Agency: extension of the adaptation deadline
- Spanish Tax Agency: free application and its limitations
- Directorate-General for Taxation rulings (V0817-26)