VeriFactu is the Spanish system that requires all invoicing software to guarantee that invoices cannot be changed or deleted without leaving a trace. Every invoice creates a record chained to the previous one, carries a QR code the customer can check with the Tax Agency (AEAT) and, in VERI*FACTU mode, is sent to the tax authority as soon as it is issued. It is governed by Royal Decree 1007/2023.
When it becomes mandatory
The current deadlines are those set by Royal Decree-law 15/2025:
- Companies and cooperatives (corporate income tax payers): from 1 January 2027.
- Self-employed people (personal income tax with business activity, under either direct or flat-rate assessment) and pass-through entities (joint ownerships, civil partnerships): from 1 July 2027.
- Associations, foundations and other non-profits: if they are partially exempt from corporate income tax, only for transactions that generate taxable income, with the same deadline as companies.
On 5 October 2026 the Ministry of Finance announced plans to postpone these deadlines to October 2028, to align them with mandatory B2B e-invoicing. For now it is only an announcement: until it is published in the Official State Gazette (BOE), the 2027 dates still apply. Our advice is not to leave it to the last minute.
Who is exempt
- Businesses that already keep their VAT books through the Immediate Supply of Information (SII).
- Taxpayers in the foral territories: the Basque Country has TicketBAI and Navarre its own system.
- Anyone who does not invoice with software, for instance with handwritten invoices.
- Organisations fully exempt from corporate income tax.
Two ways to comply
Invoicing software can work in VERI*FACTU mode, which sends each record to the Tax Agency as the invoice is issued, or in non-VERI*FACTU mode, which keeps electronically signed records and hands them over if the authorities ask. The first is the simplest: there is nothing else to keep, and the invoice carries the "Factura verificable" legend.
Using software that does not comply can lead to a penalty of up to €50,000 per tax year.
How Intrabase ERP handles it
Intrabase ERP, our business management software, works in VERI*FACTU mode, and we have used it for our own invoicing since October 2025, with close to a thousand invoices already accepted by the Tax Agency.
- Each invoice is sent to the Tax Agency automatically when you send it to your customer, and the PDF already includes the QR code.
- Records are chained according to the official specification: a registered invoice cannot be altered.
- Corrective invoices and cancellations, also reported to the Tax Agency.
- VAT broken down when an invoice has more than one rate.
- If the Tax Agency rejects an invoice because the customer's tax ID or name does not match its register, the system flags it so it can be corrected and resent.
We switch it on in your account whenever you want, and help you set it up so your first invoice is right from the start.