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Glossary · Invoicing

What is VeriFactu?

This guide covers Spanish regulations.

VeriFactu is the verifiable invoicing mode regulated in Spain by the Regulation approved by Royal Decree 1007/2023: the invoicing software generates a record for each invoice, chains it with a hash and sends it automatically to the Spanish Tax Agency (Agencia Tributaria).

What it is and its legal basis

VeriFactu is neither a program nor a Tax Agency portal: it is a way of invoicing that Spanish law requires of computerised invoicing systems (SIF). Its basis is Royal Decree 1007/2023 of 5 December (BOE-A-2023-24840), which approves the regulation on the requirements for those systems, and Order HAC/1177/2024 of 17 October (BOE-A-2024-22138), which sets out their technical specifications. Its stated aim is for invoicing records to be complete, traceable and unalterable, and to put an end to so-called dual-use software.

The two modes

The regulation allows two ways to comply, and they should not be confused:

In both, each invoice carries a QR code that allows it to be verified, and the system must generate issue and cancellation records, chained by the hash of the previous record.

Who must comply and from when

It applies to corporate income tax payers (article 3.1.a of the regulation), individuals with business activities under personal income tax (IRPF), non-residents with a permanent establishment and income attribution entities. Those who keep their VAT record books through the Tax Agency's electronic office — the businesses in the SII — are excluded, under article 3.3.

The timetable has been postponed: the first final provision of Royal Decree-Law 15/2025 of 2 December (BOE-A-2025-24446), ratified by the Spanish parliament on 11 December 2025, set 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else required to comply.

What it requires of your invoicing software

Responsibility for the system's compliance lies with its producer, who must issue a responsible declaration (article 13) for each version and provide it to customers and resellers. For whoever buys the software, the practical consequence is that not just any program will do: it has to be declared compliant and generate the records in the format of Order HAC/1177/2024.

The invoicing in Giormo is ready for VERI*FACTU mode under Royal Decree 1007/2023 — issue record, chained hash, QR code and submission to the Spanish Tax Agency — and we switch it on with you, company by company. How it works in a transport company.
For information only; this is not tax advice. For the binding text, see the official sources. Want the detail applied to transport? Read the guide: VeriFactu in a transport company.

Official sources

  • Royal Decree 1007/2023 of 5 December, Regulation on the requirements for computerised invoicing systems (BOE-A-2023-24840). www.boe.es
  • Order HAC/1177/2024 of 17 October on technical specifications (BOE-A-2024-22138). www.boe.es
  • Royal Decree-Law 15/2025 of 2 December, first final provision — new deadlines (BOE-A-2025-24446). www.boe.es
  • Spanish Tax Agency (Agencia Tributaria) — Computerised Invoicing Systems (SIF) and VERI*FACTU. sede.agenciatributaria.gob.es

Frequently asked questions

When does VeriFactu become mandatory?
Corporate income tax payers must have adapted their invoicing systems before 1 January 2027, and all other taxpayers required to comply before 1 July 2027. The dates were set by the first final provision of Royal Decree-Law 15/2025 of 2 December (BOE-A-2025-24446), which amended the fourth final provision of Royal Decree 1007/2023.
Do all invoices have to be sent to the Tax Agency?
Not necessarily. The Regulation provides for two modes: in VERI*FACTU mode the system automatically sends each invoicing record to the Tax Agency; in non-verifiable mode the records are not sent, but they must be electronically signed, chained and kept available to the authorities.
Does VeriFactu affect businesses in the SII?
No. Article 3.3 of the Regulation excludes from these obligations those who keep their VAT record books through the Tax Agency's electronic office under article 62.6 of the Spanish VAT Regulation, that is, businesses in the Immediate Supply of Information system (SII).

Invoice your haulage with VeriFactu taken care of

Giormo invoices straight from the transport order, with the consignment note and delivery note behind every line, and generates invoicing records in line with Royal Decree 1007/2023. Tell us how you invoice today.

Guide: VeriFactu in transport What is an electronic delivery note? What is a TMS? TMS software for tankers