How Verifactu Affects Businesses
· 6 min read
Verifactu — the invoice verification system promoted by the Spanish Tax Agency — is one of the most significant regulatory changes for Spanish businesses in recent years. Its implementation directly affects invoicing systems and requires updating or replacing management software. Here we explain exactly what it means for your business.
What is Verifactu?
Verifactu is the invoicing operations registration system approved by Royal Decree 1007/2023. Its goal is to guarantee the immutability and integrity of invoicing records, making it practically impossible to tamper with issued invoices. The system generates a chained hash code for each invoice, creating a chain of records that can be verified by the AEAT.
Who does it affect?
Verifactu affects all entrepreneurs and professionals required to issue invoices in Spain who use computerised invoicing systems. The most relevant exceptions are companies already enrolled in SII (Immediate Supply of Information), which have a specific regime, and those that invoice exclusively on paper.
What changes in day-to-day operations?
For the invoicing team, changes to daily operations are minimal if the software is correctly adapted. ERPCloud implements Verifactu natively: each issued invoice automatically generates the registration record with its hash and, if the company opts for the submission mode to the AEAT, it communicates it in real time without manual intervention. The user simply issues the invoice as usual.
Voluntary vs. mandatory submission mode
Verifactu allows two modes: generating chained records (without automatic submission to the AEAT) and real-time submission of each record to the Tax Agency's servers. The second mode provides greater legal certainty and simplifies audits, since the AEAT has direct access to the information. ERPCloud supports both modes.
Penalties for non-compliance
Using invoicing software that does not comply with Verifactu can result in fines of up to 50,000 euros. In addition, systems that allow modifying or deleting already-issued invoices are directly prohibited, with specific penalties for their use.
How to prepare
The first step is to verify that your invoicing software is certified for Verifactu. If you use ERPCloud, you are already covered: the invoicing module includes Verifactu natively since 2024. If you use other software, check with your provider their adaptation roadmap and, if they do not have a clear date, consider evaluating alternatives.
Is your software adapted to Verifactu? We can help you check, and if needed, migrate →