Verifactu is a compliance framework from the Spanish Tax Agency (AEAT) linked to the rules for billing software (Sistemas Informaticos de Facturacion / SIF). In practice, it means your invoicing software must be able to generate standardized, traceable, tamper-resistant invoice records (registros de facturacion), 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.
Does Verifactu change what taxes I pay or how VAT works?
No. These rules are about billing software requirements and the format and traceability of records, not about changing your tax rates or VAT rules.
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 comun". If you are subject to foral tax rules in Navarra or the Basque Country (Alava, Bizkaia, Gipuzkoa), this state regulation generally does not apply to you.
When does it become mandatory?
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).
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