VERI*FACTU: The New Regulation That Will Transform Your Invoicing System

• Jul 25
• Francisca Ferruzola
• Noticias

VERI*FACTU: The New Regulation That Will Transform Your Invoicing System 2026 will be a key year for businesses and the self-employed in Spain: the new regulation that defines how invoicing software systems must operate comes into effect. Its name? VERI*FACTU.

What is VERI*FACTU?
VERIFACTU is one of the two official compliance options under the Regulation on the Requirements for Invoicing Software Systems (RRSIF), approved by Royal Decree 1007/2023.

This model requires the invoicing system to automatically send billing records to the Spanish Tax Agency (AEAT) at the very moment they are generated. This ensures the records’ integrity, traceability, and immutability, preventing any subsequent modification.
In addition, all invoices whether full or simplified must include a QR code and the phrase 'Verifiable invoice' (if you apply the VERI*FACTU model).

Who does this regulation apply to?
The regulation has a broad scope. It applies to:
• Individuals (self-employed), legal entities, and entities without legal personality
• Domiciled in the common tax territory (excluding the Basque Country and Navarra)
• Subject to Personal Income Tax (IRPF), Corporate Tax, or Non-Resident Income Tax with a permanent establishment in Spain.

Exceptions include:
• Taxpayers using the Immediate Supply of Information (SII) system
• Transactions not requiring invoicing according to the Invoicing Regulations
• Cases with specific authorizations from the AEAT

When does it come into effect?
According to the AEAT’s official information:

• Companies (Corporate Tax) must comply by January 1, 2026.
• Self-employed individuals and other taxpayers have until July 1, 2026.

Two ways to comply with the regulation
The RRSIF regulation outlines two valid compliance options:

VERI*FACTU Mode
• Records are automatically submitted to the AEAT’s electronic headquarters
• Invoices are “verifiable” by scanning the QR code
• Access is enabled to lists of issued and received invoices
• Enhances traceability and collaboration with the Tax Administration

Non-VERI*FACTU Mode
• Records are not sent to the AEAT
• Requires additional safeguards:

- Electronic signature of each record
- Maintenance of a system event log

• Invoices are not verifiable, although they still include a QR code

What if I don’t have invoicing software?
The AEAT offers a free application for small taxpayers, available via its electronic headquarters. Based on the VERI*FACTU model, it allows:

• Creating full invoices (simplified ones not supported),
• Automatically including the QR code,
• Generating the required record instantly.
Note: It does not support invoices with multiple recipients.

What must the billing record include?
The registration record is not an electronic invoice but must contain:

• Tax details of both the issuer and the recipient
• Invoice date and number
• Description and total amount
• Tax rates, VAT amounts, and surcharges
• Software system code and hash of the previous record
• Exact date and time of generation

It must also allow for electronic export and transmission, should the AEAT request it.

What about the invoicing software?
The invoicing software must be certified by the developer, who must issue a declaration of compliance with Article 29.2.j) of the General Tax Law and the Regulation.

If the system is properly certified, the responsibility lies with the developer, not the user.

At Grupo Dynasoft, we are closely following the development of the VERI*FACTU regulation and will share any relevant updates or changes as new information becomes available. Our goal is to keep you informed with clarity and accuracy, so you can make decisions with confidence and peace of mind.

Below you will find the source documents for this article. They contain more detailed and comprehensive information, in case you wish to consult them directly.
VERIFACTU Brochure
General Information
Frequently Asked Questions (FAQ)
Technical Information