Verifactu

What it is

Verifactu is the short name for the regulation that sets the requirements for invoicing software in Spain (Royal Decree 1007/2023). Every invoice you issue creates a record chained to the previous one, which can't be altered without it showing.

In VERI*FACTU mode, the software also sends those records to the tax office as it goes. Invoices carry a QR code your client can use to check them.

When it becomes mandatory

It's been postponed more than once. With the latest postponement (Royal Decree-law 15/2025), companies must comply from 1 January 2027 and everyone else, freelancers included, from 1 July 2027.

If the dates move again, we'll update this page. Given the track record, we're ruling nothing out.

Who it affects

• Anyone who invoices with invoicing software, on a computer or in the cloud.
• Not those who already keep their books through SII (Spain's immediate information supply system).
• The Basque Country and Navarre have their own systems, such as TicketBAI.

What you have to do

Use software that complies. What changes is the software, not the way you invoice: the invoice details are the same as always, and the record, the chaining and the QR code are the software's job.

Nyrut and Verifactu

We'll have it before it's mandatory for freelancers. If the date moves again, we'll still get there first.

This is a guide to understand the system, not tax advice: for your specific case, ask your gestor.