The VeriFactu mandate (RD 1007/2023)
Under Royal Decree-law 15/2025, which amends RD 1007/2023, invoicing systems must be adapted before 1 January 2027 if the taxpayer pays Corporate Income Tax and before 1 July 2027 in all other cases. Software producers had to adapt their software before 29 July 2025. On 5 October 2026 Spain's Ministry of Finance announced it will postpone the obligation to October 2028; that has not yet been published in the BOE.
The VeriFactu mandate (RD 1007/2023)
VeriFactu establishes requirements for all Spanish Invoicing Computer Systems (SIF): every invoice must include a verifiable hash chain and an AEAT QR code. Under Royal Decree-law 15/2025, the deadline is 1 January 2027 for Corporate Income Tax payers and 1 July 2027 for everyone else; on 5 October 2026 the Ministry of Finance announced a postponement to October 2028 (not yet published in the BOE). Frihet includes VeriFactu compliance in all plans — always active, no configuration required.
Jan 2027
L1 production mandate
Technical requirements
AEAT QR code on every invoice
The QR code is generated on every PDF invoice in AEAT's format, allowing tax authorities to verify authenticity instantly.
Fiscal field lock after registration
Once a VeriFactu invoice is registered, fiscal fields are locked and cannot be modified. Amendments require a credit note, preserving hash chain integrity.
How Frihet handles VeriFactu
VeriFactu compliance is always on — no configuration, no extra cost.
Automatic hash chain
The SHA-256 hash is calculated server-side on every invoice creation or modification. The chain is maintained continuously — no manual action required.
AEAT QR on every PDF
The AEAT-format QR code is automatically included on every generated PDF invoice. Clients and tax authorities can scan it to verify authenticity.
Fiscal field immutability
VeriFactu-registered invoices have fiscal fields locked. Corrections follow the credit-note workflow, preserving hash chain integrity.
FAQ — VeriFactu Spain
What is the VeriFactu deadline?
Under Royal Decree-law 15/2025, which amends RD 1007/2023, invoicing systems must be adapted before 1 January 2027 if the taxpayer pays Corporate Income Tax and before 1 July 2027 in all other cases. Software producers had to adapt their software before 29 July 2025. On 5 October 2026 Spain's Ministry of Finance announced it will postpone the obligation to October 2028; that has not yet been published in the BOE.
What is the AEAT QR code?
The AEAT VeriFactu QR code is printed on each invoice PDF encoding a URL to the AEAT verification portal. Scanning it allows anyone to confirm the invoice is registered in the hash chain.