Verifactu is a compliance framework from the Spanish Tax Agency (AEAT) linked to the rules for billing software (“Sistemas Informáticos de Facturación” / SIF). In practice, it means your invoicing software must be able to generate standardized, traceable, tamper-resistant invoice records (“registros de facturación”), and (in Verifactu mode) send those records to AEAT electronically.
You can also think of it as e-reporting of issued invoice data to the tax authority (not “just a PDF invoice”).
Is Verifactu the same as “electronic invoicing”?
Not exactly.
Verifactu focuses on how billing software generates and protects invoice records (and optionally sends them to AEAT). That’s different from the broader idea of “electronic invoicing” (sending an invoice electronically to a customer).
What problem is Verifactu trying to solve?
The purpose is to reduce fraud by requiring billing systems to create invoice records that ensure:
Integrity: The invoice data stays exactly as it was created and can’t be changed afterwards.
Traceability: Every invoice record can be followed in a clear, checkable sequence from first to last.
Inalterability: If something must be corrected, it’s done by creating a proper new record (like a correction), not by secretly editing the original.
What is an “invoice record” (registro de facturación)?
AEAT keeps track of all invoices that were delivered to it and processed — whether they were successful or returned with an error. This includes invoices with the statuses Registered, Registered with errors, and Error, and AEAT stores these records in its system.
Does Verifactu change what taxes I pay or how VAT works?
No. These rules are about billing software requirements and the format/traceability of records, not about changing your tax rates or VAT rules.
Will invoices look different?
In compliant scenarios, invoices typically include elements that help verification (for example, a QR code and an status indicator associated with Verifactu verification).
Who does it apply to?
It applies to businesses and professionals who use invoicing software (a SIF) and are covered by the Spanish state VERIFACTU rules in “territorio común”. If you are subject to foral tax rules in Navarra or the Basque Country (Álava, Bizkaia, Gipuzkoa), this state regulation generally does not apply to you and you should follow your local (foral) requirements instead.
Learn more here:
When does it become mandatory?
In this FAQ, we follow the official deadlines published by AEAT and in the BOE (Boletín Oficial del Estado). The mandatory start dates are:
From 01/01/2027: businesses subject to Corporate Income Tax (Impuesto sobre Sociedades).
From 01/07/2027: the rest of taxpayers in scope (including many self-employed / professionals).
Read AEAT’s information note on the deadline extension: