What Is Verifactu and Why Should You Know About It
Over the coming years, the way your business generates and records invoices is going to change significantly. The Verifactu system (Invoice Verification) is an initiative from Spain’s Tax Agency (AEAT) designed to guarantee the integrity of invoicing records and combat tax fraud through certified software and real-time data transmission to the tax authorities.
Verifactu is not the same as the mandatory B2B electronic invoicing regulated by the Spanish Ley Crea y Crece — though both point in the same direction: the complete digitalisation of business invoicing in Spain. Verifactu focuses specifically on the IT invoicing systems (SIF) used by businesses and establishes technical and legal requirements for their certification.
What Does Verifactu Actually Require?
The Verifactu Regulation (approved in July 2023 through Royal Decree 1007/2023) establishes the requirements that invoicing IT systems must meet. In essence:
Integrity and Immutability of Records
Certified invoicing systems must guarantee that no invoice can be modified or deleted without leaving a trace. Each record carries an electronic signature and a chaining code (hash) that makes any subsequent alteration detectable.
Data Transmission to the Tax Agency
Businesses covered by Verifactu must send invoicing records to the AEAT in real time (or within a maximum of 4 days). The tax authority can then compare the information declared by the taxpayer with the records sent directly from their invoicing software.
QR Code on Invoices
Each invoice generated with a Verifactu system will include a QR code that allows the recipient to verify its authenticity directly on the AEAT website.
Who Is Affected and When?
The deadlines established by the regulation are:
- Large companies and those registered in REDEME: from 1 July 2025
- All other businesses and self-employed: from 1 January 2026
However, these deadlines may change if the Tax Agency grants extensions (as has happened with other similar regulations). The most prudent approach is to prepare in advance, without waiting until the last moment.
Verifactu applies to all businesses and self-employed individuals who use invoicing software, with some exceptions such as businesses already on the SII (Immediate Information Supply) VAT system, which has different regulations.
What Does Your Business Need to Do?
Step 1: Verify Whether Your Invoicing Software Is Compatible
The first step is to contact your invoicing software provider (ERP, management software, etc.) and confirm whether they already have a Verifactu-certified version or when one will be available.
The main business management software manufacturers (Sage, Holded, Contaplus, FacturaDirecta, etc.) are developing and certifying their compatible versions. If your software is not going to be updated, you will need to migrate to a certified alternative.
Step 2: Adapt Internal Processes
Adopting Verifactu is not just a software change — it means adapting invoicing processes. In particular:
- You will not be able to generate “draft invoices” that are then informally cancelled
- Credit notes and corrective invoices will be recorded in a traceable way
- You will need a digital certificate or electronic signature system for transmissions
Step 3: Train Administration Staff
The team managing invoicing needs to understand how the new system works, what actions generate records sent to the Tax Agency, and how to correct errors correctly (there is no “delete and redo”).
Step 4: Review Flows with Clients and Suppliers
If your clients or suppliers will receive invoices with a QR code, it may be necessary to inform them of the change and verify that their systems are also prepared to process this new format.
Differences Between Verifactu and B2B Electronic Invoicing
It is important not to confuse the two regulations:
| Aspect | Verifactu | B2B Electronic Invoicing (Ley Crea y Crece) |
|---|---|---|
| What does it regulate? | Invoicing IT systems | Invoice exchange format between businesses |
| Who does it affect? | All businesses using invoicing software | Businesses with turnover >€8M first, then all |
| Main obligation | Certified software + submission to AEAT | Issue invoices in structured electronic format |
| Format | XML with hash and signature | Factura-e, UBL, or similar |
Many businesses will need to comply with both regulations. The key is to plan the adaptation in a coordinated way to avoid two separate transitions.
Penalties for Non-Compliance
The Verifactu regulation establishes a specific penalty framework for software manufacturers that market uncertified systems or that allow alterations to records. Fines can reach up to €150,000 per violation.
For businesses using the software, using non-certified software may be considered a serious tax violation, potentially leading to penalties proportional to the amounts defrauded, in addition to the usual risks in a tax inspection.
Verifactu as a Modernisation Opportunity
Beyond the legal obligation, Verifactu is an opportunity to review and modernise your company’s invoicing processes. Many SMEs have been working for years with old invoicing software that does not integrate with their accounting, does not generate useful analysis or reports, and requires inefficient manual management.
Adapting to Verifactu could be the moment to:
- Migrate to integrated management software that connects invoicing, accounting, inventory, and CRM
- Automate bank reconciliation and overdue payment tracking
- Improve profitability analysis by client, product, or project
- Integrate invoicing with your POS system for businesses with retail sales
How SOINTE Can Help You
At SOINTE, we help businesses in Tenerife and the Canary Islands navigate the technological transition that Verifactu and invoicing digitalisation require. Our services include:
- Current software assessment: we determine whether your system is compatible or what alternatives exist
- Change management: we coordinate the migration with minimal impact on daily operations
- Staff training: we train the administration team in the new workflow
- Integration with existing systems: we connect invoicing software with the rest of your IT infrastructure
Check out our IT consulting service for a personalised assessment, or contact us directly to resolve your questions about Verifactu and electronic invoicing.
Adapting to Verifactu is not complex if planned with time. The most common mistake is waiting too long and having to make the change under pressure, with deadlines already looming. Start now and avoid surprises.