What is VeriFactu and why is it being implemented

VeriFactu is the new system regulated by the Spanish Tax Agency (AEAT) that forms part of the regulatory push against tax fraud in Spain.

Its objective is to ensure that invoices issued by businesses and professionals have integrity, traceability, inalterability, accessibility and preservation. In practice, this means that billing operations must produce electronic records that allow verification of whether they have been modified, deleted or generated irregularly.

VeriFactu does not necessarily require sending the complete invoice to the AEAT in real time (that will depend on the chosen mode), but it does require the billing system to generate a unique record for each invoice (including cancellations or amendments) with the required technical characteristics.

Furthermore, all invoices, both full and simplified, must include a QR code that will allow the Tax Authority and recipients to verify their authenticity.

Key dates and entry into force

The regulation establishes different adaptation deadlines.
First, manufacturers and developers of billing software must have their systems adapted before July 29, 2025, after which date programmes that do not comply with VeriFactu requirements may no longer be marketed.

Subsequently, companies — that is, Corporate Income Tax taxpayers — will be required to use compliant systems from January 1, 2026.

Finally, professionals and self-employed individuals will have until July 1, 2026 as the deadline to adapt their billing tools.

Although the immediate submission of records to the AEAT is not mandatory in all cases, all systems must be ready to provide this functionality if the user decides so or the Tax Authority requires it.

Requirements a system must meet to be compliant

For billing software or an ERP to be fully compliant with VeriFactu, it must meet the technical requirements defined in the Regulation on Computer Billing Systems (Royal Decree 1007/2023) and in Order HAC/1177/2024. The main requirements include:

Billing record
Each invoice issued, as well as any cancellation or amendment, must generate a unique electronic record. This record must have an identifier or digital fingerprint linking the invoice to its corresponding record. In addition, the system must include an event log that documents the actions performed and is immutable.

Integrity, inalterability and traceability
The software must prevent unauthorised modification or deletion of billing records. Any change must be recorded with a timestamp, user and type of operation, thereby ensuring the traceability of the entire process.

Accessibility, legibility and preservation
Records must remain accessible and legible throughout the legal retention period. This means that both the issuing company and the Tax Authority can consult the information in a clear and structured manner whenever necessary.

Export and communication with the AEAT
The system must allow the export of records in the established technical formats (XML, JSON or others) for transmission to the AEAT. When operating in VeriFactu mode, records must be sent automatically at the time each invoice is issued.

Mandatory QR code
All invoices must include a QR code containing the data necessary for the recipient or the Tax Agency to verify the validity of the document.

Responsible declaration
Software manufacturers must submit a responsible declaration certifying compliance with all these requirements, under risk of sanctions if non-compliant software is marketed.

Operating modes

The user can choose between two modes:

VeriFactu mode: billing records are automatically sent to the AEAT in real time, providing maximum transparency.

Non-VeriFactu mode: records are stored internally in the system, but must be ready to be sent immediately upon request by the Tax Authority.

Both options are valid as long as the software meets the technical requirements.

Impact and benefits

Although adaptation requires an initial effort, using a VeriFactu-compliant system provides important advantages:

  • Reduced risk of sanctions.
  • Greater tax transparency and trust from clients and suppliers.
  • Facilitates audits and internal controls.
  • Possible automation of tax obligations.

Failing to adopt compliant software will constitute a sanctionable non-compliance for businesses and professionals.

ERPCloud: adapted to VeriFactu at no additional cost

In this context, ERPCloud stands out as a solution that is already fully adapted to VeriFactu, meeting all required technical and legal requirements.

  • Automatically generates billing records and maintains an immutable event log.
  • Guarantees the integrity, traceability and preservation of data.
  • Allows operation in both VeriFactu and Non-VeriFactu mode, with export and communication to the AEAT.
  • Natively incorporates the mandatory QR code on all invoices.

All of this at no additional cost to the client, as the adaptation to VeriFactu is included in the standard ERPCloud service.