Verifactu is the set of requirements the Spanish Tax Agency sets for invoicing software so that every invoice can be verified and cannot be altered. Here you’ll find the dates currently in force, how it works and how zBilling applies it.
The zBilling team · Revisado el
The dates the law sets today (Real Decreto-ley 15/2025, ratified by the Spanish Parliament).
Deadline for adapting invoicing software: nine months after Orden HAC/1177/2024 came into force.
Corporate Income Tax payers: invoicing systems adapted before this date (Real Decreto-ley 15/2025).
Self-employed people and all other obligated taxpayers: systems adapted before this date (Real Decreto-ley 15/2025).
Ley 11/2021, on measures to prevent and combat tax fraud, required invoicing software to guarantee that what has been invoiced cannot be deleted or altered. Real Decreto 1007/2023 sets out that obligation in detail and Orden HAC/1177/2024 lays down the technical specifications.
Every time you issue an invoice, the software generates an invoicing record with a digital fingerprint (hash) chained to that of the previous record, and the invoice carries a QR code. If the software also sends each record to the Spanish Tax Agency at the moment of issue, it is working in VERI*FACTU mode, and its invoices may carry the wording “Factura verificable en la sede electrónica de la AEAT” (invoice verifiable on the AEAT’s online portal).
Sending the records is voluntary: if you don’t send them, they must be electronically signed, the software must keep an event log, and the records must be kept so they can be provided if the AEAT asks for them. Either way, the software must comply with the regulation.
Ley 11/2021
Anti-fraud measures
RD 1007/2023
Regulation on invoicing systems
Orden HAC/1177/2024
Technical specifications
The features that make an invoice verifiable and unalterable.
Each invoicing record carries a digital fingerprint chained to that of the previous record: any later change is detected.
Every invoice issued with an invoicing system includes a QR code with its basic details so the recipient can check it against the AEAT’s records.
In VERI*FACTU mode the software automatically sends each invoicing record to the AEAT at the moment of issue.
The regulation requires records to have integrity and to be preserved, accessible, legible, traceable and unalterable.
A record is generated for every invoice issued and another for every cancellation, in order and with no gaps.
You issue the invoice or receipt in zBilling as usual.
The invoicing record is generated with its hash, chained to that of the previous record.
The record is sent to the AEAT with your digital certificate and the AEAT returns a receipt code (CSV).
The invoice carries its QR code and the “VERI*FACTU” wording.
Your customer can check the invoice with the AEAT by scanning the QR code.
If you make a mistake, you issue a corrective invoice (R1–R5) or cancel the invoice: each operation generates its own record.
From 29 July 2025
They must offer software that complies with the regulation and certify this with a statement of compliance shown in the software itself. The AEAT does not approve software.
Before 1 January 2027
Corporate Income Tax payers that invoice with computer software.
Before 1 July 2027
Self-employed people taxed under IRPF for their business, income-attribution entities and non-residents with a permanent establishment.
It does not apply to those whose tax residence is in the Basque Country or Navarre (regional “foral” systems such as TicketBAI) or to those who keep their IVA books through the SII.
Both comply with the regulation; what changes is what the software does with the records.
| Feature | VERI*FACTU (records sent) | NO VERI*FACTU (records not sent) |
|---|---|---|
| Records sent to the AEAT | Automatically, every record, on issue | Not sent; provided if the AEAT asks for them |
| Electronic signature of each record | Not required: the hash is enough | Required |
| Software event log | Not required | Required |
| Wording on the invoice | “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT” | None |
| QR code | Yes | Yes |
| Chained hash | Yes | Yes |
| Staying in the mode | At least until the end of the calendar year of the first submission | — |
zBilling works in VERI*FACTU mode: it sends every record to the AEAT with your certificate.
For the purposes of the regulation, “invoice” covers both full and simplified invoices. The receipt you issue at the counter generates its own record and carries its own QR code, just like an invoice.
The Invoicing Regulation (Real Decreto 1619/2012, art. 4) allows a simplified invoice when the amount does not exceed 400 euros, IVA included, or 3,000 euros in activities such as retail sales, hospitality and catering, hairdressing or passenger transport, among others, and does not allow it for certain transactions, such as intra-EU supplies of goods. To sell with receipts at the counter, take a look at the zBilling POS.
You don’t need any technical knowledge or to install anything. You upload your digital certificate, test the connection in the AEAT’s test environment and switch to live mode.
If you issue only a few invoices, you can also use the AEAT’s free app. And don’t confuse Verifactu with mandatory B2B e-invoicing, which is a separate obligation.
Article 201 bis of the Ley General Tributaria (General Tax Law) treats possessing invoicing systems that do not meet the requirements, or that have been tampered with, as a serious offence, punishable by a fixed fine of 50,000 euros per financial year. Those who manufacture or sell such systems face 150,000 euros per financial year and per type of software.
It is the set of requirements that Real Decreto 1007/2023 imposes on invoicing software (records with a chained hash, a QR code and unalterability) and, in particular, the mode in which the software automatically sends each record to the AEAT.
Under the law currently in force (Real Decreto-ley 15/2025), before 1 January 2027 for Corporate Income Tax payers and before 1 July 2027 for everyone else. On 5 October 2026 the Ministry of Finance announced that it plans to postpone it to October 2028; until that is published in the BOE, the 2027 dates still apply.
No. The manufacturer certifies that its software complies through a statement of compliance, which must be clearly visible in the software itself. There is no approval process or prior registration.
In VERI*FACTU mode the software sends each record to the AEAT and does not need to sign it electronically. In the mode without submission, records are signed, an event log is kept and the records are stored so they can be provided if the AEAT asks for them. zBilling works in VERI*FACTU mode.
Yes. For the purposes of the regulation, “invoice” covers both full and simplified invoices (receipts). Receipts issued with software also carry their QR code and, in VERI*FACTU mode, their record is sent to the AEAT.
Not to those whose tax residence is there: the regulation applies without prejudice to the regional “foral” systems. The Basque Country uses TicketBAI. If your business is in Álava, Bizkaia or Gipuzkoa, ask us before you sign up.
The Ley General Tributaria (art. 201 bis) punishes possessing invoicing systems that do not comply with a fixed fine of 50,000 euros per financial year, and those who manufacture or sell them with 150,000 euros per financial year and per type of software.
Upload your digital certificate under Businesses › Verifactu, test the connection with the AEAT’s test environment and switch to live mode. From then on, every invoice and receipt you issue is recorded and sent.
Information reviewed on the date shown, based on the sources cited. It does not replace professional advice for your situation.
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