VeriFactu

What it is

VeriFactu is the everyday name for the regulation approved by Royal Decree 1007/2023. It does not regulate the invoice itself but the software that produces it: invoicing records must be intact, retained, accessible, legible, traceable and unalterable. Orden HAC/1177/2024 spells out the fields and file formats.

How it works

Every invoice creates a registration record, and an invoice issued by mistake creates a cancellation record. Records are chained with a hash and carry a date, so a correction is made with a new record and never by editing the old one. The invoice carries a QR code, and the system also keeps an event log.

There are two modes. In the one called VERI*FACTU, the taxpayer voluntarily and automatically sends every record to the tax agency (AEAT), and the system is presumed compliant. In the other, nothing is sent automatically, but the software must still meet the requirements and the AEAT may inspect it. The software producer signs a responsible declaration.

Who it applies to

Article 3 covers corporate income tax payers, individuals taxed under IRPF who run an economic activity, non-residents with a permanent establishment, and income-attribution entities with activity. Taxpayers who keep their VAT books through electronic submission of invoicing records (the SII) are outside it. The record accepts VAT, IPSI or IGIC as the tax (Orden HAC/1177/2024), so the Canary Islands IGIC is not an exception in itself. The Basque Country and Navarre have their own foral regimes; for taxpayers domiciled in common territory the regulation applies as usual.

Calendar

The BOE text in force, after Royal Decree-law 15/2025, sets 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else. On 5 October 2026 the Ministry of Finance announced that it plans to postpone the pending obligations until October 2028, to line them up with mandatory e-invoicing for businesses and professionals with annual turnover up to 8 million euros. As of 1 November 2026 that postponement is pending official publication and has no specific day: no BOE text contains it.

Common mistakes

• Trusting a date from a news item without checking the BOE.
• Treating VeriFactu and B2B e-invoicing as the same duty: they are separate obligations whose calendars the ministry now wants to align.
• Believing that software which sends nothing is free of requirements.
• Editing an issued invoice instead of correcting or cancelling it with a new record.

How Frihet handles it

In workspaces outside the Canary Islands, Frihet chains each invoice with a SHA-256 hash, numbers invoices sequentially without gaps, and adds the AEAT verification QR code to the invoice. We do not claim that Frihet submits records to the AEAT, or that these features alone make your business compliant with the regulation: take that question to your advisor with the official calendar open.