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.
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.
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.
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.
The timeline starts in July 2025 for software manufacturers, continues in January 2027 for companies, and ends in July 2027 for freelancers.
Our invoicing software complies with the VeriFactu regulation and updates automatically, so you don't have to worry about technical changes.
With Quipu you can adapt to VeriFactu easily, avoiding penalties, saving time, and managing your invoices securely.
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.

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

If you want to know more about how VERIFACTU and the SII will coexist, we recommend reading our dedicated article.
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”.
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.
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.
The AEAT consolidates the technical details for certified software: real-time submission, continuity of records, and information security and integrity.
From this moment on, manufacturers and distributors can only sell invoicing software that is certified in accordance with the Anti-Fraud Law.
All companies must issue and send verifiable invoices in real time through VeriFactu. This activates the first direct obligation for taxpayers.
Self-employed individuals will have to use exclusively adapted invoicing software. This milestone completes the full rollout of the VeriFactu system.
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 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 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).
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).
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).
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).
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.
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.
Mandatory from 1 January 2027. Businesses must adapt their software right away. Failing to do so can lead to financial penalties and administrative blocks.
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.
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.
Save time, reduce risks and gain confidence with invoices verified in real time by the AEAT.
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
Automatic, real-time submission builds trust with the Tax Authority and reduces the likelihood of inspections.
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
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Explore articles and practical guides on how it works, what it's for and what requirements freelancers and companies must meet under the Tax Authority's new e-invoicing 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.
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A traditional electronic invoice is simply a digital document, whereas VeriFactu is a complete verification system that connects directly with the Tax Authority. VeriFactu invoices are sent automatically to the AEAT in real time, include verifiable QR codes and carry the official "VERI*FACTU" seal. On top of that, they give the Tax Authority immediate access to the information, reducing inspections and automatically pre-filling tax returns.
VeriFactu invoices are identified by three key elements: 1) The official "VERI*FACTU" seal visible on the document, 2) A unique QR code that lets you verify authenticity, and 3) The phrase "Invoice verifiable at the AEAT electronic office". These elements guarantee that the invoice has been registered and validated by the Tax Authority in real time, offering maximum transparency and business credibility.
No, they are different systems. The SII (Immediate Supply of Information) is mandatory for large companies and focuses on submitting VAT ledgers. VeriFactu applies to businesses of all sizes and focuses on the complete recording of invoices with official verification. Companies already using the SII are exempt from VeriFactu, since they serve similar functions, though the SII has a broader scope for large taxpayers.
VeriFactu is technically voluntary for users, but all invoicing software must include this functionality from 2025. Businesses can choose whether or not to activate automatic submission to the Tax Authority. However, companies that use the system will enjoy significant advantages, such as a lower likelihood of inspections, pre-filled tax returns and greater credibility. Companies under the SII and some regional (foral) territories have specific exceptions.
Yes. Companies that use transparent invoicing systems like VeriFactu are significantly less likely to be selected for tax inspections. By automatically sending all transactions to the Tax Authority in real time, you demonstrate transparency and proactive compliance. The AEAT can focus its inspection resources on companies with less transparency, while those using VeriFactu earn greater institutional trust.
VeriFactu has a phased rollout schedule: from July 2025 only approved software with VeriFactu capability can be sold. From January 2026 it becomes mandatory for all companies (Corporate Income Tax). From July 2026 it becomes mandatory for self-employed individuals (IRPF). Its initial use is voluntary, but the software must have the functionality available by the time it's required by regulation.
It depends on the type of company and the date. Companies (SL, SA, etc.) must have it operational from January 2026. Self-employed individuals from July 2026. However, from July 2025 your invoicing software must be certified and have VeriFactu capability available. Companies in regional (foral) territories and those already using SII have specific different rules that you should check with your tax advisor.
Failing to adapt can have serious consequences: fines of up to €50,000 for using non-certified software, a higher chance of being selected for tax inspections, operational problems if your current software stops being legal, loss of competitiveness against companies that are compliant, and difficulty finding available software if you wait until the last minute. It's highly recommended to get ahead of the mandatory deadlines.
Yes, there's a staggered timeline. Companies (businesses subject to Corporate Tax such as SL, SA, etc.) must have VeriFactu operational from 1 January 2026. Self-employed individuals (IRPF) have until 1 July 2026. This distinction allows for a phased adoption of the system, giving more time to individual self-employed workers who usually have fewer technical resources for the transition.
Penalties include fines of up to €50,000 for each tax year in which you use non-certified or manipulated software. Penalties may also apply for not keeping invoicing records correctly, ranging from €150 to €6,000 depending on the severity. In addition, non-compliance significantly increases the likelihood of tax inspections and can make it harder to access public grants or tenders.
The regional (foral) territories (the Basque Country and Navarre) have their own tax systems and can set specific different regulations. They are generally exempt from some national obligations or have timelines and requirements adapted to their regional legislation. If your company is in a foral territory, you should check the specifications of your corresponding Regional Tax Authority (Diputación Foral), as they may have equivalent systems or particular exemptions.
Yes, it's highly recommended to get ahead. Once the software is certified (July 2025), you can enable VeriFactu voluntarily and start benefiting from its advantages: fewer inspections, pre-filled returns, greater business credibility, and preventive error detection. Getting ahead also avoids the technical service overload that will occur close to the mandatory deadlines, ensuring better support during the transition.
The process is fully automatic: when you issue an invoice, the software captures all the data and metadata (time, user, etc.), validates the information automatically, converts it to XML format according to AEAT specifications, sends it securely and encrypted to the Tax Agency, and receives a confirmation with a unique verification code. All this happens in seconds and seamlessly. If there are errors, the system automatically retries every hour until the submission is successful.
The Tax Agency receives the full content of the invoice (issuer and recipient details, amounts, items, VAT), technical metadata (timestamp, the user who created the invoice, software used), a cryptographic hash to guarantee integrity, chaining information with previous invoices, and full traceability data. No external attachments are sent, but all the tax and technical information needed to validate the commercial transaction is.
VeriFactu requires an internet connection to submit to the Tax Agency, but it doesn't need to be connected permanently. You can create invoices offline and the system will send them automatically when it detects an available connection. The software must retry the submission at least once an hour until the transmission is successful. For companies with irregular connectivity, we recommend scheduling connection windows that ensure submission within the established deadlines.
Once submitted to the Tax Agency, an invoice can't be modified directly. If you need to correct errors, you must follow the official process: create a cancellation record for the original invoice (which is also sent to the Tax Agency), and issue a new, correct invoice. Both actions (cancellation and new issuance) are recorded with the AEAT, keeping full traceability of all the operations and changes made.
Security is guaranteed through multiple layers: SSL/TLS encryption during transmission, electronic signature of each submitted record, cryptographic hashing to detect tampering, digital certificates for authentication, and secure servers with AEAT protocols. Plus, every invoice has a unique code that lets you verify its integrity. Your data is protected by the same security measures Hacienda uses for other official communications.
The software must guarantee complete data preservation for a minimum of 4 years, generate full traceability records, send data continuously and consecutively, maintain sequential chaining of invoices, include a timestamp and electronic signature, generate QR codes with identifying data, allow queries and verifications, and have backup and recovery mechanisms. It must also pass the AEAT's official certification and stay updated according to regulatory changes.
Yes, there are several ways to verify authenticity: 1) Scan the QR code included on the invoice with any QR reader, 2) Check the AEAT electronic portal by entering the verification code, 3) Confirm it includes the official "VERI*FACTU" seal, and 4) Verify that the data matches Hacienda's records. This verifiability is one of the system's key advantages, as it removes any doubt about the legitimacy of received invoices.
The cost depends on your current situation. If you already use modern software like Quipu, VeriFactu is included at no extra cost. If you need to switch software, typical prices range from €15 to €50 per month depending on features. Migration costs (data transfer, training, setup) are usually included in the first few months. In the long run, VeriFactu can generate significant savings by reducing time spent on filings and avoiding penalties for errors.
No, Hacienda doesn't charge anything for the VeriFactu service. It's a free public system funded by the Administration. There are no fees for registering invoices, validating documents, or using the verification services. The only costs are those of your private invoicing software, but the official AEAT service (receiving, validating, and safeguarding invoices) is completely free for all taxpayers.
A typical migration includes: 1) Assessing your current software (whether it can be updated or needs replacing), 2) Selecting new certified software if necessary, 3) Exporting data from the previous system (clients, suppliers, history), 4) Setting up the new system with your data, 5) A parallel testing period, and 6) A full go-live. Software like Quipu offers free assisted migration, including data transfer and team training.
A typical migration takes 2–4 weeks: week 1 for setup and data transfer, week 2 for testing and team training, weeks 3–4 for parallel operation and final adjustments. If your current software is already compatible, the update can be immediate. The timeframe depends on data volume, the complexity of your operation, and your team's availability for training. It's advisable to start the process 2–3 months before the mandatory deadlines.
It depends on whether your current software can be updated to comply with VeriFactu. Many modern programs already include, or plan to include, this feature through a free update. However, outdated software (like Excel, Word, or very old programs) can't be adapted, so you'll need to switch. Check with your current provider to see if they have a VeriFactu update roadmap. If not, you'll need to migrate to certified software before the mandatory deadlines.
During the transition you'll need: support for data migration and initial setup, team training on the new features, issue resolution during the first few weeks, verification that invoices are sent correctly to Hacienda, and backup for day-to-day operational questions. Providers like Quipu offer specialized 24/7 support, live chat, and a dedicated manager during the first few months to ensure a smooth transition.