VeriFactu: Spanish verifiable invoice issuing system
VeriFactu is Spain’s certified eInvoicing system designed to enhance tax compliance, prevent fraud, and ensure real-time invoice reporting to the tax authorities.
How mandatory VeriFactu requirements will impact businesses in Spain
key implementation dates
Keep track of key dates and einvoicing mandates in Spain
01/01/2027
From 1 January 2027, all corporate taxpayers (companies subject to Corporate Income Tax) that issue invoices and fall within the scope of the VeriFactu regulation must use billing computer systems (SIF) that are fully compliant with the VeriFactu framework.
This marks the date from which these taxpayers are required to have their invoicing systems fully adapted to the technical and functional requirements established under the regulation.
01/07/2027
As of 1 July 2027, self-employed professionals (autónomos) and all other taxpayers not subject to Corporate Income Tax — such as partnerships, foundations and similar entities — must issue invoices using billing computer systems (SIF) that comply with the Veri*Factu requirements.
This later phase completes the phased rollout of the regulation, extending the obligation to all remaining affected taxpayers who carry out invoicing activities in Spain.
Spain's VeriFactu Overview
Implementation
Businesses affected by the regulation must ensure their invoicing systems (SIF) are fully adapted to the Veri*Factu requirements no later than 1 January 2027 for Corporate Income Tax payers, and 1 July 2027 for all other taxpayers.
Tax Authority
Agencia Estatal de Administración Tributaria (AEAT) – Spanish Tax Agency
Format
Invoice records must follow the AEAT‑published Design of the invoice‑record structure. XML remains the reference template, but any other structured format—such as JSON—may be used as long as it reproduces that schema and meets the required integrity and export‑ability functions.
Digital Signature
Digital signatures are optional under the Veri*Factu modality: the billing records a SIF sends to the AEAT do not have to be signed. Qualified electronic signatures become mandatory only for non‑verifiable invoicing systems, which must sign every record they generate.
Archiving
Veri*Factu systems are not forced to keep the billing records (RF) they have already sent to the AEAT, but any SIF that still stores RF locally must provide a secure download/export procedure so that the user can archive them externally in a legible electronic format for the full statutory retention period.
Other Spanish regulations
Want to know how Code10 can help your SAP system comply with VeriFactu regulations in Spain?
Frequently asked questions
What is VeriFactu and why is it being implemented?
VERI*FACTU regulations refer to the requirements that must be adopted by the computerised billing systems (SIFs), introduced by the Spanish Tax Agency (AEAT) in order to enhance tax compliance, prevent fraud, and ensure real-time invoice reporting. It aims to increase transparency in business transactions and modernize tax reporting.
Who is required to use VeriFactu?
All businesses and self-employed individuals in Spain who issue invoices will be required to use certified invoicing software that complies with VeriFactu regulations, except companies that are already using the SII. The obligation will be in place from 1st of January 2027.
When does VeriFactu become mandatory?
Starting from 1st of January 2027, business owners and professionals who issue invoices and are affected by the regulation, should have their billing computer systems (SIF) adapted to the Veri*Factu regulation. Similarly, producers and marketers of those SIFs must adapt them to the content of the regulation before July 29th, 2025.
Does VeriFactu require invoices to be digitally signed?
Yes, invoices issued under VeriFactu must include a qualified electronic signature to ensure authenticity and integrity. This prevents invoice manipulation and guarantees compliance with tax regulations.
What format must invoices follow under VeriFactu?
Invoices must be issued in an XML-based format, following AEAT’s technical specifications. This ensures compatibility with Spain’s tax systems and facilitates real-time reporting.
Does VeriFactu require invoices to be archived?
SIF VERI*FACTU (and the OEF that use them) are not required to retain the RF generated, since they have been sent to the Tax Agency and are therefore in its possession. In any case, the SIF must offer a procedure for downloading, dumping and securely archiving the billing records generated by it, which must be able to be exported to external storage in a readable electronic format.
I already submit my VAT books through Spain’s Immediate Supply of Information (SII). Do I still have to adopt Veri*Factu?
No. The regulation expressly excludes taxpayers—obligatory or voluntary—who are subscribed to the SII scheme. In practice, if you are filing your Libro Registro de IVA via SII, the new SIF/Veri*Factu requirements do not apply to your invoicing software, provided you remain within SII.
What penalties apply if I use, sell or keep non‑compliant invoicing software? Are there any upsides to compliance?
Non‑compliance is expensive—up to €150 000 per fiscal year for each non‑compliant product line sold, plus €1 000 for every uncertified copy, and up to €50 000 per year just for using or possessing such software. By contrast, a certified Veri*Factu SIF delivers real‑time traceability, slashes audit risk and positions you to benefit from the AEAT’s forthcoming pre‑filled VAT books.
Code10’s Methodology for SAP Integration and VeriFactu Compliance
The introduction of mandatory VeriFactu in Spain represents a significant shift for VAT-registered companies that are not currently covered by the SII reporting regime. Businesses will be required to use certified billing systems (SIF) capable of generating records with chained hashes and mandatory QR codes to ensure integrity and traceability. This means that ERP systems must be capable of generating, validating and transmitting compliant invoice data in a fully automated and secure way.
At Code10, we support this transition through a combination of SAP Standard implementation and advance eCompliance integration delivered via our eCompliance Hub. We maximize SAP’s native functionalities wherever applicable and develop targeted enhancements when regulatory or technical requirements go beyond standards capabilities. Our approach ensures structured record generation, format validation and secure transmission through certified tax authority interfaces, enabling organizations to meet Spanish VeriFactu obligations efficiently and with full technical reliability.
