Verifactu: What it is and when it comes into force

The Tax Agency has its new system ready to monitor the electronic invoices of freelancers and companies in real time. With this tool, the Tax Agency will be able to instantly know businesses' operations and their taxes.

What is VERIFACTU?

Verifactu is a verifiable invoicing system created to give the Tax Agency greater transparency, traceability and real-time control, preventing double bookkeeping. It's one of the measures included in the Anti-Fraud Law whose regulation was approved in October 2024 (Order HAC/1177/2024). It sets out the requirements that future invoicing programs must meet, including the ability to use this verifiable invoicing system.

How it works

Verifiable invoice issuing systems allow freelancers' invoicing programs to exchange tax and accounting information in real time with the Tax Agency.

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Invoices issued through these programs will include the phrase «VERI*FACTU», which means all the information has been sent to the Tax Agency automatically and under the Administration's supervision.

Origin

These systems were first discussed during the drafting of the regulation, which set out the requirements that invoicing software programs would have to meet.

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These requirements also help prevent the well-known dual-use invoicing programs, used to hide off-the-books accounting from the Tax Agency.

Benefits

The verifiable invoicing system will allow freelancers and businesses to instantly send all their invoices to the tax authorities. This will make it possible for tax returns and filings to be practically pre-filled.

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It will also give businesses greater transparency toward the Administration and their clients, among other advantages detailed below.

How much time do I have left?

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Calculating…

The VERIFACTU system will come into effect gradually: July 2025 for software manufacturers, January 2027 for companies, and July 2027 for freelancers. Check out the full timeline of deadlines and calculate how much time you have left to adapt to the regulation.

For advisory firms, although the legal deadline applicable to their clients varies, it's recommended to be adapted and operating with certified software before October 1, 2026 in order to migrate invoices, train teams, and avoid bottlenecks.

Key dates and requirements

The timeline starts in July 2025 for software manufacturers, continues in January 2027 for companies, and ends in July 2027 for freelancers.

Quipu is already adapted

Our invoicing software complies with the VeriFactu regulation and updates automatically, so you don't have to worry about technical changes.

A hassle-free transition

With Quipu you can adapt to VeriFactu easily, avoiding penalties, saving time, and managing your invoices securely.

What is VERIFACTU for?

VERIFACTU enables your invoicing software to send automatically and in real time the records of each invoice to the AEAT, providing traceability and transparency. This makes it easier to auto-fill ledgers and self-assessments, it reduces errors and requests, and it certifies compliance with the Anti-Fraud Law against the use of dual-use software. Although its use by businesses and freelancers is optional, all programs must offer this capability in accordance with the regulation and Order HAC/1177/2024.

Young man working on a laptop while sitting in an armchair surrounded by large plants.

Instant sending of invoicing records to the AEAT.

Traceability through the “VERIFACTU” mark, QR code, and verification in the electronic office.

Time savings: pre-filled bases for tax returns and ledgers.

Fraud prevention and alignment with current regulations.

Key features of the VERIFACTU system

Until now, the Tax Agency had only made public two documents referring to VERIFACTU. These invoice verification systems were first regulated in the text submitted for public consultation to develop the future requirements that invoicing software will need to meet.

Some time later, the IT Department of the Tax Agency issued a draft of the technical requirements that these verifiable invoicing systems would need to meet.

Now, and following the approval of the regulation for invoicing software, these would be the main features of verifiable invoicing programs:

It's an optional measure that any self-employed professional or business owner can adopt.

The systems will send invoicing records to the Tax Agency so it can view them in real time.

Every time an invoice is recorded in the system, the software will send it automatically to the Tax Agency.

When the regulation comes into force, all invoicing software must be able to submit verifiable invoices, provided the business owner opts in.

Verifiable invoices will be sent via XML messages to the Tax Agency.

These invoices will include the label «VERI*FACTU» when issued to customers

Verifiable invoice records won't need to include an electronic signature at the time of registration or cancellation.

In the future, business owners who adopt this system will have some or all of their tax self-assessments and returns already completed by the Tax Agency.

Advantages of the VERIFACTU system

VERI*FACTU isn't a future project: it's a current, regulated option. Among its advantages we find: transparency, efficiency, simplicity, and security.

Transparency

It will allow businesses to project an image of transparency to their business and individual customers -showing that they record and send all transactions to the Tax Agency- and also to the Administration, when it comes to accessing public tenders or bids

Effectiveness

Self-employed professionals and businesses, especially the smallest ones, could end up having all their tax returns completed thanks to the data they've sent to the Tax Agency. This means significant cost and time savings in preparing tax forms as well as accounting ledgers.

Security

Having sent all their transaction data to the Tax Agency, business owners will also avoid oversights from leaving out some income. This reduces the risk of penalties for not reporting invoicing correctly.

Simplicity

Another advantage closely related to the previous one would be reducing potential requests for information. With access to all invoices, the Tax Agency will likely need less data from the business and, therefore, carry out fewer checks on activities that use VERIFACTU.

Learn more:

If you want to know more about how VERIFACTU and the SII will coexist, we recommend reading our dedicated article.

Who does this system affect?

Real-time submission isn't mandatory: VERI*FACTU is an option. What you do need is a SIF that meets the requirements (QR, traceability, integrity); from there, you choose whether or not to submit to the AEAT.

Another matter is the invoicing software developers. In this case, they will indeed be required to include, at a minimum, the option for users to use the Verifactu system if they wish.

On the other hand, and even though the system is voluntary for users, we shouldn't forget that Verifactu is also a tool for the Tax Agency to monitor taxpayers and identify which companies are reliable and send all your invoices transparently, and which ones don't.

That's why at Quipu we recommend that if you do things right and keep all your taxes up to date, you submit your invoices to save yourself trouble and, along the way, give more reliability to your clients and suppliers, who will clearly see the seal of “invoice verified by the Tax Agency”.

When Verifactu comes into force

The Anti-Fraud Law has been approved since 2021, and most of its measures—for example, the fines of up to 50,000 euros for businesses using double-accounting software—came into force shortly afterward.

However, the obligation for companies to change their invoicing software and comply with the new requirements—including the incorporation of Verifactu in their programs— was pending the approval of the regulation on invoicing software.

The entry into force of VERIFACTU depended on the approval of the regulation setting out the requirements for invoicing software.

October 2024

Regulation approved

Published in the BOE is the Order HAC/1177/2024, which sets out the requirements that invoicing software must meet.

From this date, the countdown begins for the progressive rollout of VeriFactu.

January 2025

Technical requirements

The AEAT consolidates the technical details for certified software: real-time submission, continuity of records, and information security and integrity.

July 2025

Certified software only

From this moment on, manufacturers and distributors can only sell invoicing software that is certified in accordance with the Anti-Fraud Law.

January 2027

For companies

All companies must issue and send verifiable invoices in real time through VeriFactu. This activates the first direct obligation for taxpayers.

July 2027

For freelancers

Self-employed individuals will have to use exclusively adapted invoicing software. This milestone completes the full rollout of the VeriFactu system.

And you—who are you? Get ready for Verifactu 2027

Select your business type and find out in seconds how VeriFactu affects you: how many days you have left to adapt and how urgent it is for you. That way you'll avoid penalties and can plan the transition with time to spare.

Freelancers

📅 Deadline: 1 July 2027

Freelancers will have to use invoicing software certified by the AEAT from that date. Although the system is voluntary at first, we recommend activating it as soon as possible to gain transparency and simplify tax management. From that day on, you'll need to use certified software to send invoices to the AEAT in real time.

⏰ You have [X days] left → Priority: Low (plan calmly).

Companies (SL and SA)

📅 Deadline: 1 January 2027

Companies are the first required to adopt VeriFactu. From this date, they must issue verifiable invoices in real time, ensuring traceability and integrity of records. Companies are the first required to adopt VeriFactu. They must adapt their invoicing system and guarantee traceability and immediate submission to the Tax Authorities. From that day on, you'll need to use certified software to send invoices to the AEAT in real time.

⏰ You have [X days] left → Priority: Low (plan calmly).

Accountants

📅 Recommended date: 1 October 2026

Advisory firms manage portfolios with dozens of clients and, for this reason, must get ahead of the official deadline. Although the legal obligation for companies begins in January 2026, in practice it will be necessary to have certified software before October 2025 in order to migrate invoices, train teams, and adapt processes with sufficient lead time. Delaying can cause bottlenecks in January and increase the risk of penalties for your clients.

⏰ You have [X days] left → Priority: Low (plan calmly).

Non-certified software

📅 Deadline: 1 July 2025

If you currently use non-certified invoicing software, you'll need to migrate to an adapted one before the deadline. Using non-certified software can lead to penalties and the inability to issue valid invoices. If you currently use non-certified invoicing software, you'll need to migrate to software that meets VeriFactu's technical requirements before that date. From that day on, you'll need to use certified software to send invoices to the AEAT in real time.

⏰ You have [X days] left → Priority: Low (plan calmly).

Other cases

📅 Deadline: 1 July 2027

This includes cooperatives, associations, and other corporate structures. All of them will need to align with the AEAT system and use certified software to send invoices in real time. This includes professionals or businesses with special situations (cooperatives, associations, or other corporate structures). All of them will need to be aligned with the AEAT system. From that day on, you'll need to use certified software to send invoices to the AEAT in real time.

⏰ You have [X days] left → Priority: Low (plan calmly).

Is Verifactu mandatory? Details and consequences depending on your business

Beyond the key dates, every type of business has specific obligations. Here you can see how VeriFactu affects you and what happens if you don't adapt in time.

Freelancers

Mandatory from 1 July 2027. You'll need to use certified software and send invoices in real time. Delaying could mean penalties and loss of deductions.

Companies (SL, SA)

Mandatory from 1 January 2027. Businesses must adapt their software right away. Failing to do so can lead to financial penalties and administrative blocks.

Non-certified software

From July 2025, invoices issued with software not certified by the AEAT will no longer be accepted. Invoicing with outdated software can invalidate your tax documents.

Consequences of non-compliance

Penalties for failing to comply with VeriFactu can range from financial fines to the inability to deduct expenses. Adapting in time avoids legal and financial risks.

How VeriFactu works
step by step

A simple three-step process: invoice, automatic submission and AEAT confirmation. Total transparency with no hassle.

Why choose VeriFactu with Quipu?

Save time, reduce risks and gain confidence with invoices verified in real time by the AEAT.

Save up to 15 hours a month

With VeriFactu you can cut invoice management time from more than 4 hours to just 30 minutes.

This monthly saving means more efficiency and less administrative burden for your business.

Current time: 4h → With VeriFactu: 30 min

90% fewer inspections

Automatic, real-time submission builds trust with the Tax Authority and reduces the likelihood of inspections.

  • Real-time invoices = greater transparency
  • Full traceability on every submission
  • Error prevention before the invoice is recorded

Invoices with the official AEAT seal

Every invoice issued includes the "VeriFactu" seal, a verifiable QR code and the official AEAT URL.

This provides security, transparency and credibility with customers, suppliers and the Tax Agency itself.
Verifiable QR code

A transparent company image

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Verifactu vs. No-Verifactu system

Although all invoicing programs will have to include the Verifactu option, the truth is that users -freelancers and companies- also have the option of not activating this feature.

Without VeriFactu
Inefficient, risky management
With VeriFactu
Total transparency and control
Record submission
Local records without any obligation to send them continuously to the Tax Agency.
Records transmitted to the Tax Agency in real time.
Invoice Identification
Includes only a QR code.
Includes a QR code and the phrase "Invoice verified by the AEAT".
Regulatory Compliance
No specific certification required, but it meets the minimum standards.
Certification that ensures compliance with tax obligations.
Likelihood of Inspection
Could increase the chances of being selected by not sharing information in advance.
Could reduce the chances of being selected for inspections by providing greater transparency.
Support for Meeting Tax Obligations
Does not directly support tax compliance.
Could make tax compliance easier thanks to automated data control.
Invoice Retention
The taxpayer must keep invoices for at least four years.
The Tax Agency takes custody of the submitted records, easing the burden on the taxpayer.
Flexibility
Greater operational freedom with no obligation to stay continuously connected.
Requires a permanent connection and strict compliance with Verifactu requirements.
Customer Trust
No direct impact on customer trust, depending on how it's communicated.
Enhances the perception of security and professionalism in your invoicing processes.
Technological Adaptation
May require significant adjustments to adapt to future regulations.
System designed to align with digitalization trends and upcoming regulations.

Client testimonials

What our users say about Quipu

"I love that both the advisor and the client see the same screen. Opening up the kitchen and showing what you're doing in real time really builds trust. Plus, we avoid duplication and no longer have to share information via email or WhatsApp."
Miguel Ángel Navas
Founder of Telion Consulting
"The software gives my consultancy a business model I strongly believe in, and it lets my clients stop using Excel and bring the software into their daily routine to manage their finances."
Jose Ramón
Accounting and tax advisor at "Tu Blog Fiscal"
“Quipu has completely changed the way we work in our consultancy. It has allowed us to modernise, save time and deliver top-quality service to our clients. If you want a more efficient consultancy, Quipu is the solution.”
Sergio Sánchez
Accounting and tax advisor at Econotax

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Anti-Fraud Law, Crea y Crece Law… VeriFactu

Frequently asked questions

Basic

How is it different from a traditional electronic invoice?

How are VeriFactu invoices identified?

Is it the same as the SII system?

Is it voluntary or mandatory?

Does it really reduce Tax Authority inspections?

Dates and Obligations

When does VeriFactu become mandatory?

Is my business required to use VeriFactu?

What happens if I don't adapt in time?

Do the self-employed have a different deadline than companies?

What penalties are there for non-compliance?

Are the regional (foral) territories also required to comply?

Can I get ahead of the mandatory deadlines?

Technical and How It Works

How does the automatic submission to the Tax Agency work?

What information exactly does the AEAT receive?

Does it work without a constant internet connection?

Can invoices that have already been submitted be modified?

How is the security of the data guaranteed?

What technical requirements must the software meet?

Can I verify whether a VeriFactu invoice is authentic?

Cost and Implementation

How much does it cost to implement VeriFactu?

Does Hacienda charge for the VeriFactu service?

How do I migrate my current software to VeriFactu?

How long does a full migration take?

Can I keep using my current software?

What technical support do I need during the transition?

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