What VeriFactu is, in a few words
VeriFactu is the name commonly given to the Regulation on computerised invoicing systems (Royal Decree 1007/2023). It does not change what you invoice or to whom: it changes the software you do it with, which must record each invoice so that it cannot be deleted or altered without leaving a trace, and add a QR code to it.
According to the Spanish Tax Agency, every time the software issues an invoice it creates a summary, called an invoicing record, with a digital fingerprint of its data and a reference to the previous record. That record is sent to the Spanish Tax Agency or kept by the software itself, depending on the mode you use.
If you run a hair salon or a barbershop, we explain it with the salon’s receipts in the guide VeriFactu in hair salons.
Do I have to use VeriFactu if I am self-employed?
Yes, if you invoice with software, an app or a till that issues invoices or receipts. The Spanish Tax Agency sums it up in four conditions: it affects you if you invoice with software, you are not in the Immediate Supply of Information system (SII), your tax address is not in the Basque Country or Navarre and you do not have a ruling that exempts you.
| Your case | Does VeriFactu affect you? |
|---|---|
| You invoice with invoicing software or an app | Yes, receipts too (simplified invoices) |
| You invoice by hand, with an invoice book | No, as long as all your invoices are handwritten |
| You use Word or Excel only to write, print and store your invoices | No |
| Your spreadsheet produces your record books or your accounts, for example with a macro | Yes: the Spanish Tax Agency considers it invoicing software |
| Your accountant issues your invoices with their software | Yes: the accountant’s software must comply, but the responsibility remains yours |
| You are on the simplified VAT scheme (módulos) or the equivalence surcharge scheme | As a general rule no, because you do not have to issue invoices; yes, if you issue invoices with software, for example to a customer that is a company |
| You are on direct assessment for personal income tax (IRPF), even if you are on the equivalence surcharge scheme for VAT | Yes, if you invoice with software: under direct assessment you have to issue invoices |
| You rent out premises or a home without a full-time employee | No, because for personal income tax purposes it is not an economic activity |
| Your tax address is in the Basque Country or Navarre | No: the regional (foral) rules apply (in the Basque Country, TicketBAI) |
| Your tax address is in the Canary Islands, Ceuta or Melilla | Yes |
An important detail: you cannot mix. According to the Spanish Tax Agency, if you use software for any invoice, all your invoicing has to be computerised. The only exception is electronic invoices to public authorities made with the free MiFacturae software.
If you have doubts about your specific case, check with your accountant.
From when VeriFactu is mandatory for the self-employed
According to the BOE, the self-employed must have their software adapted before 1 July 2027, and companies before 1 January 2027. The Ministry of Finance has announced that it wants to postpone it to October 2028, but as of 8 November 2026 that postponement has not been published in the BOE.
| Who | Deadline | Regulation |
|---|---|---|
| The self-employed and other obligated parties that do not pay corporate income tax | Before 1 July 2027 | Royal Decree 1007/2023, fourth final provision, as worded by Royal Decree-law 15/2025 (BOE of 3 December 2025) |
| Companies (those that pay Spanish corporation tax, such as an S.L.) | Before 1 January 2027 | The same regulation |
Until that date, using adapted software is voluntary. If you start earlier in the VERI*FACTU mode, you have to stay in it at least until the end of that year.
What changes on your invoices
Your invoices carry a QR code at the top and, if you work in the VERI*FACTU mode, a phrase saying so. The software does not let you delete an invoice: if it is wrong, it is cancelled or corrected and a record is kept.
- A QR code on every invoice, receipts included and in either mode. It goes at the top of the invoice, on the first page, and measures between 30 and 40 millimetres.
- The phrase “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT” (invoice verifiable on the Spanish Tax Agency’s website), only if your software works in that mode.
- Your customer can check it. Scanning the QR code with a phone sends some of the invoice data to the Spanish Tax Agency; with VERI*FACTU, they also see whether it is on record.
- Nothing is deleted. Each invoice leaves its record, and so do cancellations and corrective invoices.
VERI*FACTU or not VERI*FACTU: the two ways to comply
Both comply with the regulation. With VERI*FACTU, your software sends each record to the Spanish Tax Agency when it issues the invoice and you do not have to keep it; in the other mode, the software keeps the records, signed, and the Spanish Tax Agency can ask for them later.
| Feature | VERI*FACTU | Not VERI*FACTU |
|---|---|---|
| Sending to the Spanish Tax Agency | Each record, when the invoice is issued | Not sent; the Spanish Tax Agency can ask for them |
| Keeping the records for years | Not your responsibility | Yes, in the software |
| Electronic signature of the records | Not required | Yes, plus an event log |
| The phrase “VERI*FACTU” on the invoice | Yes | No |
| QR code | Yes | Yes |
The Spanish Tax Agency highlights these advantages of VERI*FACTU for those who invoice: you do not have to keep the records or answer requests to hand them over later, the software’s clock does not have to be accurate to the minute and you will have services that help you fill in the record book of issued invoices. There is no need to report it on form 036.
If the internet goes down or the Spanish Tax Agency’s website does not respond, you keep invoicing as normal: the software sends the records when the connection returns.
What to do now, depending on how you invoice
First look at how you invoice today. If you use software, ask its manufacturer for the responsible declaration; if your accountant invoices for you, ask them about theirs; and if you invoice by hand, you can carry on that way or switch to adapted software.
- If you invoice with software, ask the manufacturer for its responsible declaration. There is no external certification or official list of programs: the manufacturer declares in writing that its software complies, and that declaration must be visible inside the software itself, in every version.
- If your software is not going to be adapted, the Spanish Tax Agency recommends asking the manufacturer about an adapted version or considering other software, and exporting the records from the old one before you stop using it.
- If your accountant invoices for you, ask them which software they use, whether it is adapted and which mode it works in.
- If you invoice by hand, the regulation does not affect you as long as all your invoices are handwritten. If you want to switch to software, the Spanish Tax Agency states that it will offer a basic invoicing app free of charge on its website, for those whose needs its features cover.
- If you use Excel or Word, check that you only write, print and store. If the spreadsheet produces your record books or your accounts, it is already invoicing software and has to comply.
- Choose the mode with your accountant. If you choose VERI*FACTU, keep it at least until the end of the year.
What fine applies if you do not adapt
Having invoicing software that does not comply once it is mandatory is fined €50,000 for each financial year, under article 201 bis of the Spanish General Tax Law. The manufacturer that produces or sells it, €150,000 per financial year and per type of software.
The Spanish Tax Agency explains that, once the date has passed, simply having non-adapted software that can issue invoices is an offence, although before imposing a fine it will consider each party’s conduct and responsibility. If your provider does not adapt the software, it is up to you to switch.
If your business works by appointment: how Kairox does it
Kairox is not invoicing software for any kind of activity: it is the CRM for businesses that work by appointment. If yours is one of them, you can invoice from the CRM itself, adapted to VERI*FACTU, or send each sale to Holded or FacturaDirecta for them to issue the invoice.
Official sources
This guide summarises the regulations from the official sources, checked on 8 November 2026. It is for information only: for your specific case, consult your accountant.
- Royal Decree 1007/2023 of 5 December, consolidated text in the BOE (last update published on 3 December 2025).
- Spanish Tax Agency FAQ on VERI*FACTU, updated on 21 October 2026: scope (who it affects, módulos, Excel and Word, the accountant, dates), VERI*FACTU systems (modes and advantages) and QR code; fines and the responsible declaration, in the FAQ index.
- Information note from the Spanish Ministry of Finance of 5 October 2026, on the postponement to 2028.
FAQ
Are the self-employed required to use VeriFactu?
Yes, if they invoice with software, an app or a till that issues invoices or receipts. It does not affect those who only invoice by hand, those in the SII or, as a general rule, those whose tax address is in the Basque Country or Navarre.
When is VeriFactu mandatory for the self-employed?
According to the BOE (Spain’s official gazette), the self-employed must have their software adapted before 1 July 2027, and companies before 1 January 2027. Until then it is voluntary.
Has VeriFactu been postponed to 2028?
The Ministry of Finance announced it on 5 October 2026 as a forecast, so that it coincides with electronic invoicing. As of 8 November 2026 there is no rule in the BOE that changes it: the dates in force are still those of 2027.
Do I have to use VeriFactu if I am on módulos?
As a general rule no, because on the simplified VAT scheme you do not have to issue invoices. But if you issue any invoice with software, for example to a customer that is a company, that software has to comply with the regulation.
Can I keep invoicing with Excel or Word?
Yes, if you only use them to write, print and store invoices. If the spreadsheet produces your record books or your accounts, the Spanish Tax Agency considers it invoicing software and it has to comply.
What if my accountant issues my invoices?
If your accountant issues your invoices with their software, that software has to comply with the regulation. The responsibility remains yours, so ask them whether it is adapted.
What fine applies if I do not adapt to VeriFactu?
Having invoicing software that does not comply once it is mandatory is fined €50,000 for each financial year, under article 201 bis of the Spanish General Tax Law.