VeriFactu: Spain's new tax control system

Businesses in Spain must prepare for new compliance requirements arising from the regulation governing computerised invoicing systems (SIF), of which VeriFactu is one of the available compliance methods. Initially scheduled for 2026, the obligation to adapt invoicing systems was postponed to 2027. On 5 October 2026, the Spanish Ministry of Finance announced its intention to postpone certain obligations until October 2028. However, this revised timetable remains subject to formal adoption of the relevant provisions.

Derived from Spain’s 2021 Anti-Fraud Law and developed, in particular, by Royal Decree 1007/2023, as amended in 2025, and Ministerial Order HAC/1177/2024, the framework aims to strengthen the integrity, traceability and preservation of invoicing data in order to combat tax fraud.

As a Sage business partner, Deveho Consulting Group supports businesses as they transition towards more secure invoicing management, including through solutions such as Sage X3. Actual compliance depends, however, on the software version, its configuration and the requirements applicable to each business.

What is VeriFactu?

VeriFactu is one of the two compliance methods provided for under Spanish regulations governing computerised invoicing systems. These regulations require affected systems to ensure, among other things, the integrity, preservation, accessibility, readability, traceability and immutability of invoicing records.

In practice, each invoice issued generates a computerised record that must meet specific technical requirements. Depending on the method selected, this record can either:

• Be transmitted automatically to the Spanish Tax Agency (Agencia Estatal de Administración Tributaria, AEAT) under the VERI*FACTU method.
• Or be retained within the invoicing system in accordance with enhanced security requirements, without systematic transmission to the AEAT, under the NO VERI*FACTU method.

The regulations also require a QR code to be included on the relevant invoices, in accordance with the conditions set out in the applicable legislation.

The objective is clear: to limit the possibility of manipulating invoicing data, improve traceability and facilitate tax oversight.

Implementation timetable

The regulatory timetable has already been postponed. As at 12 October 2026, the deadlines set out in the regulations currently in force remain as follows:

• From 29 July 2025: affected software producers and commercial suppliers must make invoicing systems that meet the regulatory requirements available, in accordance with the timetable laid down in the legislation. This does not amount to universal official certification of all software; rather, it involves meeting the applicable requirements and corresponding declaration obligations.
• From 1 January 2027: taxpayers subject to Spanish Corporation Tax (Impuesto sobre Sociedades) must have adapted their computerised invoicing systems.
• From 1 July 2027: this obligation extends to other affected taxpayers, including self-employed individuals carrying out an economic activity.

Regulatory update: on 5 October 2026, the Spanish Ministry of Finance announced its intention to postpone the remaining obligations under the SIF regulation until October 2028, with the aim of aligning the timetable with that of B2B electronic invoicing for certain businesses. At the time of this update, this announcement should be distinguished from a formal legislative amendment. Businesses should therefore monitor official publications before changing their compliance timetable.

Please note that taxpayers covered by the Immediate Supply of Information system (Suministro Inmediato de Información, SII) are excluded from the scope of the SIF regulation in respect of their own invoices, subject to the conditions set out in the legislation. Specific rules may also apply in Spanish territories operating under special tax regimes.

How can you ensure compliance with VeriFactu?

To comply with the regulations, affected computerised invoicing systems must incorporate several technical and functional requirements:

• Integrity and immutability of records: data must be protected against unauthorised or non-compliant modification or deletion. Corrections and cancellations must follow the applicable regulatory procedure and preserve the required audit trail; the original record cannot simply be deleted at will.
• Traceability and chaining of records: a digital fingerprint mechanism (hashing) links records together, making it possible to detect potential alterations.
• Mandatory QR code: relevant invoices must include a QR code that allows certain information to be transmitted to the AEAT or available verification information to be consulted, depending on the method used.
• Transmission of records: under the VERI*FACTU method, invoicing records are transmitted to the AEAT immediately after they are generated, in accordance with the technical specifications.
• Additional security requirements: under the NO VERI*FACTU method, the system must meet enhanced obligations, particularly regarding record signatures and the retention of a system event log.
• Software compliance declaration: affected software producers must fulfil the applicable regulatory obligations for their solutions, including those relating to technical compliance and documentation.

It is important to distinguish these requirements from those governing B2B electronic invoicing. VeriFactu primarily concerns the operation and traceability of invoicing systems, whereas B2B electronic invoicing concerns the issuing and receiving of electronic invoices between businesses and professionals.

The roles of the different parties involved

• Issuer: the business or professional issuing the invoice must use a compliant system where the regulation applies. Under the VERIFACTU method, records are transmitted to the AEAT. Invoices issued under this method must include the prescribed wording, «Factura verificable en la sede electrónica de la AEAT» or «VERIFACTU», as applicable under the relevant provisions.
• Recipient: the customer receives the invoice and can use its QR code to access the verification features provided by the AEAT. They may also submit certain information to the tax authority through the prescribed procedure. However, the QR code does not, in itself, constitute a general certification of the invoice’s commercial validity.
• Software provider: the supplier of the invoicing system must comply with the regulatory requirements applicable to it and provide a compliant solution within the prescribed deadlines.
• Tax authority: the AEAT receives records transmitted under VERI*FACTU and provides the consultation and verification services предусмотрed by the system.

The benefits of VeriFactu

Compliance with the SIF regulation and the use of the VERI*FACTU method can offer several benefits:

• Improved traceability of invoicing records.
• Automated transmission of records to the AEAT under the VERI*FACTU method.
• Reduced risk of fraudulent manipulation of data.
• Easier access to verification information through QR codes.
• Greater availability of the data required for tax inspections.
• Modernised invoicing processes and better integration with business management tools.
• A more structured approach to preparing for future changes in digital tax regulations.

The choice of method must nevertheless take into account the business’s obligations, organisation and computer system capabilities. NO VERI*FACTU remains a permitted regulatory option for affected taxpayers, but it entails specific technical requirements.

How can Deveho Consulting Group support your business?

Achieving compliance with VeriFactu may require technical, organisational and functional adjustments. As a Sage business partner, Deveho Consulting Group supports businesses as they evolve their management and invoicing processes, including through solutions such as Sage X3.

Depending on the version deployed, the configuration selected and the business’s requirements, this support can help to:

• Secure invoicing processes and data management.
• Assess the changes required to the computer system.
• Prepare the necessary adaptations to meet applicable regulatory requirements.
• Improve the integration of invoicing processes with other business management functions.
• Anticipate changes to the Spanish tax framework.

Compliance must be verified for the specific software version and configuration in use. Businesses are therefore advised to confirm the VeriFactu functionality available with their Sage representative or implementation partner.

Electronic invoicing vs VeriFactu

Spain is undergoing a significant transformation of its invoicing requirements, with several measures designed to modernise business transactions and strengthen tax oversight. Two areas should be distinguished in particular: B2B electronic invoicing and the regulation governing computerised invoicing systems, of which VeriFactu is one compliance method. Although related, they have different objectives and requirements.

Electronic invoicing

Electronic invoicing involves issuing, transmitting and receiving invoices in electronic form, in accordance with the applicable regulatory requirements.

Its objectives include digitising exchanges between businesses, improving administrative efficiency and simplifying invoice processing.

An electronic invoice is not necessarily just a PDF sent by email. Depending on the applicable legislation, it may need to meet specific requirements concerning format, transmission, receipt and retention.

Spanish regulations on B2B electronic invoicing have their own implementation timetable. In October 2026, the Ministry of Finance announced its intention to align this timetable more closely with that of the SIF/VeriFactu obligations. The applicable deadlines must be confirmed against the officially published legislation.

To find out more about electronic invoicing in Spain and Europe, read our dedicated article:

https://deveho.com/newsroom/e-invoicing-in-europe/

VeriFactu

VeriFactu forms part of Spain’s regulatory framework for computerised invoicing systems. Its main purpose is to ensure the reliability and traceability of the records generated by these systems.

Its key features include:

• Systematic transmission of records to the AEAT under the VERI*FACTU method.
• Chaining of records and mechanisms designed to safeguard their integrity.
• Inclusion of a QR code on the relevant invoices.
• Enhanced technical requirements for systems operating under the NO VERI*FACTU method, particularly concerning signatures and event logs.

In summary: electronic invoicing primarily concerns the format and exchange of invoices between businesses, whereas VeriFactu concerns the compliance of the computerised systems that generate invoicing records and their tax traceability. The two frameworks are related, but they are not interchangeable and are not automatically subject to the same obligations.

Conclusion

With VeriFactu, Spain is strengthening the requirements applicable to computerised invoicing systems and continuing to modernise its tax administration.

For affected businesses and self-employed individuals, the challenge is to understand their applicable obligations, check that their tools comply and prepare for the regulatory deadlines. The October 2026 announcement concerning a possible postponement until October 2028 should also be monitored closely, as its implementation depends on the formal adoption of the revised timetable.

With support from partners such as Deveho Consulting Group and business management solutions such as Sage X3, businesses can assess their needs and prepare their invoicing processes for change.

Compliance with VeriFactu is therefore not merely a regulatory burden: it is also an opportunity to improve data reliability, modernise business processes and prepare for the future of digital taxation.

Official sources for monitoring regulatory developments:

• Spanish Tax Agency – Computerised invoicing systems and VeriFactu
• Spanish Tax Agency – VERIFACTU and NO VERIFACTU compliance methods
• Royal Decree 1007/2023 – official text published in the BOE
• Spanish Ministry of Finance – 5 October 2026 announcement on the proposed timetable