Verifactu in Spain: what it is, deadlines and how to comply

If you invoice in Spain, you've heard of Verifactu. Probably with the same mix of urgency and confusion we see in many of the inquiries we get: “Does this apply to me?”, “Do I have to change software?”, “Wasn't it postponed?” In this article we explain it without jargon, with the timeline as it stands today — because it has changed more than once.

We write from experience implementing and adapting invoicing systems and ERPs for SMEs across Spain, mostly with Dolibarr. If you need a quick answer, you'll find it in the summary above. If you want to really understand it before making a decision, read on.

What is Verifactu? A two-minute explanation

Verifactu is the common name for the rules on computerized invoicing systems (SIF, Sistemas Informáticos de Facturación) set out in Royal Decree 1007/2023, which implements Law 11/2021 on preventing and fighting tax fraud, known in Spain as the “anti-fraud law”. Its goal is easy to explain: no invoice issued with software can be deleted or changed without leaving a trace.

To achieve this, the regulation requires invoicing software to meet a series of technical requirements:

• An invoicing record for every invoice: each new invoice (and each cancellation) generates a record with the invoice's key data.
• Chained digital fingerprint: each record includes a “hash” that links it to the previous one, so if anyone alters a record, the chain breaks and it shows.
• QR code on the invoice: the customer can scan it to check on the AEAT website that the invoice exists and matches.
• Event log: the software keeps a record of what happens in it (start-ups, incidents, exports…).
• Developer's statement of compliance: whoever develops the software certifies that it meets the regulation.

And here's the nuance that explains the name. There are two modes:

• Verifactu mode (“verifiable invoice issuing system”): the software automatically sends each invoicing record to the Tax Agency the moment the invoice is issued. In return, some obligations are simplified, such as storing the records.
• Non-Verifactu mode: nothing is sent to the tax authorities, but the software must keep signed, unalterable records for the full statute of limitations period and hand them over if the AEAT asks for them.

In practice, almost every software vendor is choosing Verifactu mode, because it's technically simpler to maintain and gives users more peace of mind.

When does Verifactu come into force? The timeline as of today

This is the most searched question on Google, and the one whose answer has changed the most. Let's take it step by step.

The original timeline set 2025, and later 2026. Royal Decree-law 15/2025, published in the BOE on December 3, 2025, postponed the obligation by one year. Under that law, the current deadlines are:

And this month's news: in October 2026, Spain's Ministry of Finance announced its intention to postpone the obligation again, to October 2028, for SMEs and freelancers with an annual turnover below €8 million. It's an announcement, not a law: until it is published in the BOE, the official date is still the one in the table. Our advice: don't plan around the 2028 date until you see it in the official gazette.

Every postponement has caught many companies halfway through switching software. The cheap option isn't waiting until the last month: it's adapting your system calmly, so the deadline — whatever it ends up being — no longer matters to you.

Is Verifactu mandatory for me? Who's in and who's out

Verifactu applies to all companies and freelancers that issue invoices with software and are taxed under Spain's common tax regime. Size doesn't matter: a company with 50 employees and a freelancer who invoices three times a month are both in scope, each with their own deadline.

The following are excluded:

• Companies on the Immediate Supply of Information (SII) system, usually large companies and VAT groups, because they already report their invoices to the AEAT almost in real time.
• Taxpayers in the regions with their own tax regime (territorios forales) and their own system: the Basque Country (TicketBAI) and Navarre.
• Anyone who doesn't use invoicing software and invoices by hand. Be careful here: a Word template or an Excel spreadsheet is, for practical purposes, a way of invoicing that doesn't meet the requirements, and it will be the first to be ruled out.

Verifactu vs. e-invoicing: not the same thing

Verifactu is often confused with Spain's mandatory B2B e-invoicing under the Crea y Crece law, which is understandable because they arrive almost at the same time. The difference, in one sentence: Verifactu governs how an invoice is generated and recorded; e-invoicing governs the format it is sent to the customer in and how its status is reported. They are two separate obligations with two separate timelines, even though they rely on the same software. We have a dedicated article on Spain's mandatory B2B e-invoicing and its deadlines.

What your invoicing software must do (and what to ask your vendor)

If you use commercial software or an ERP, start by asking your vendor whether it's already compliant and in which mode. These questions will save you headaches:

1. Does the software generate invoicing records with a chained fingerprint and send them to the AEAT (Verifactu mode)?
2. Do invoices include the QR code and the legend “Factura verificable en la sede electrónica de la AEAT” (invoice verifiable on the AEAT website)?
3. Is there a developer's statement of compliance? Can you send it to me?
4. What about corrective invoices, credit notes and cancellations? Are they covered?
5. If I have several invoice series, several warehouses or several POS terminals, are they all covered by the system?
6. What if the internet goes down? Does the software store the records and send them later?

If your vendor can't answer these questions in October 2026, you have a vendor problem, not just a software problem.

Verifactu in Dolibarr and other open-source ERPs

Many of the companies we work with use Dolibarr, an open-source ERP widely used in Spain. For Dolibarr there are dedicated Verifactu modules that add the invoicing record, the chained fingerprint, the QR code and submission to the AEAT, and that fit into the normal invoice validation workflow. The same goes for other open-source ERPs such as Odoo, ERPNext and FacturaScripts.

The advantage of an open-source ERP here is that you don't depend on a vendor deciding when and how to adapt: the module is installed, configured with your certificate and invoice series, and tested against the AEAT test environment before going live. At Interconecta we develop Dolibarr modules and handle the full implementation, including testing with the Tax Agency.

How to prepare without it blowing up in your face: a five-step plan

1. Inventory: what do you invoice with today? Software, ERP, POS, online store, Excel… List every channel that issues invoices or receipts.
2. Status of each tool: ask each vendor whether their tool is compliant and request the statement of compliance.
3. Consolidate: if you invoice from three different places, now is the time to centralize invoicing in the ERP and connect everything else (for example, integrating your online store with the ERP) so there's a single source of invoices.
4. Testing: issue invoices in the AEAT test environment and check QR codes, series, corrective invoices and credit notes.
5. Training and go-live: explain to your team what changes (very little, if it's done right) and go live before the deadline, not the day before.

Penalties: what's at stake if you don't comply

Law 11/2021 sets fines both for those who develop or sell non-compliant software and for those who use it. For users, it's a fixed penalty of €50,000 per financial year for using software that doesn't meet the requirements or that allows a second set of books. The figure isn't meant to scare you, but it is a reason to take this seriously: adapting your system costs less than arguing about it later with the tax inspectors.

How we help with Verifactu

At Interconecta we implement and adapt invoicing systems and ERPs for SMEs and freelancers. We review how you invoice today, propose the simplest compliant solution (sometimes a module for your current Dolibarr, sometimes migrating away from software that's no longer updated) and hand it over tested against the AEAT, with your team trained. If you want to know where you stand and what you'd need, tell us about your situation and we'll tell you in a free assessment.