Updated on 30 October 2026. Spain’s invoicing software rules are often called VERI*FACTU. The legal deadlines remain 1 January 2027 for corporate income tax taxpayers and 1 July 2027 for other taxpayers within scope. Hacienda has announced a proposed postponement to October 2028, but an announcement is not an enacted deadline.
What is VERI*FACTU?
The framework governs how invoicing software creates trustworthy records. Its aim is to make missing or altered records detectable. Each invoice generates a billing record, linked to the previous record through a digital fingerprint. That record is not the invoice itself. See the AEAT’s explanation of the framework.
Two ways to comply
Strictly speaking, VERI*FACTU is one compliance mode: the software sends billing records to the AEAT immediately after creating them. The alternative, NO VERI*FACTU, keeps records in the issuing system and adds security requirements, including electronic signatures and an event log. Both modes include a QR code on invoices. Adapting your software does not automatically mean choosing continuous submission. The AEAT explains the two permitted modes.
Who needs to prepare?
The rules cover in-scope businesses and self-employed professionals using invoicing software under Spain’s common tax regime. They are not a worldwide obligation for every reader of this blog. Important exclusions include taxpayers using the SII VAT reporting system; the Basque Country and Navarre have their own tax regimes. Confirm your position using the AEAT’s scope guidance and your tax adviser.
Which deadlines are currently in law?
- Before 1 January 2027: in-scope corporate income tax taxpayers must have adapted systems.
- Before 1 July 2027: other in-scope taxpayers, including self-employed professionals, must have operational compliant systems.
These dates appear in the fourth final provision of Royal Decree 1007/2023, as amended. Do not plan around superseded 2026 dates.
What about October 2028?
In its 5 October 2026 announcement, Hacienda proposed moving outstanding obligations to October 2028 to align implementation with electronic invoicing. As of this article’s update, the consolidated BOE text still specifies the 2027 dates. Do not treat October 2028 as a confirmed replacement until the legal amendment is published.
How to get ready
- Confirm whether your business is within scope and which deadline applies.
- Ask your software provider which mode it supports and request its declaration of compliance for your software version.
- Schedule testing and staff preparation before your applicable deadline.
- Recheck the BOE and AEAT before changing your implementation schedule.
VERI*FACTU and mandatory B2B electronic invoicing are separate requirements: one concerns billing records, the other invoice exchange. This overview is not individual tax advice and does not claim that Bibloc already complies with either framework.
