One of the systems that have been introduced in the Draft Royal Decree, which introduces new billing requirements, is the "VeriFactu" or "Veri*factu" system. We can define it as software that complies with the Royal Decree-Draft Law, which was published in February 2022 and introduces fiscalization in Spain. More precisely, a "VeriFactu" system is a verifiable receipt (invoice) issuance system, and its adoption is voluntary under the Draft Royal Decree.
What represents the "VeriFactu" fiscalization system in Spain?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3648
Content accuracy validation date:
10.05.2023
Content accuracy validation time:
08:08h
More precisely, VeriFactu is a voluntary system that will be in force until the mandatory implementation of the law. Although this regulation is not yet officially approved, it sets out the main requirements of the new fiscalization system in Spain, and its main goal is to communicate in real-time with the Spanish Tax Administration. Taxpayers who use computer billing systems to comply with invoicing obligations may choose to continuously send all the billing records generated by their systems to the tax authority. Therefore, and according to the current Draft Royal Decree, this is on a voluntary basis—automatically and securely by electronic means, all the billing and sales records generated by the computer systems are sent to the Tax Administration. Although it is voluntary, the Spanish authorities recommend choosing this way. This will be beneficial not only in relation to fiscalization but also from the perspective of accounting because, in this way, all sales and income will be reported to the Tax Administration. Also, in this case, the electronic signature will not be mandatory for the computer systems that send all billing and selling records to the Tax Administration, it will be sufficient that they calculate the footprint, or "hash," of billing and selling records. According to current information, this system is expected to be "live" by July 2024.
If the systems are "VeriFactu", receipts and invoices must include a phrase stating so. In other words, the expression "VeriFactu" or the entire phrase in Spanish "Factura verificable en la sede automática de la AEAT", which means that receipt (invoice) is registered, delivered, or verified in the AEAT, Also, a QR code will be present on the receipt (invoice).
To summarize, "VeriFactu" selling software must meet the following requirements:
- Guarantee the inalterability of billing and sales records.
- Include the QR code.
- Ability to automatically send the record to the Tax Administration
Other news from Spain
E-invoicing in Spain – rules from 2027
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more
Spain’s Fiscalization Reform: A Legal Turning Point for Retail and POS Compliance
Spain
Author: Fiscal Solutions
Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Spain's Fiscalization: Where are we now?
Spain
Author: Nikolina Basić and Ištvan Božoki
On February 19, 2026, Fiscal Solutions organized a free webinar on the topic „Spain's Fiscalization: Where are we now?“. It was held by Nikolina Basić, Legal Consultant at Fiscal Solutions, and Ištvan Božoki, Technical Consultant at Fiscal Solutions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: security requirements for sales/billing systems
Spain
Author: Nikolina Basić
Spain’s fiscalization rules require a unique hash (digital fingerprint) for all records generated by Computer Billing Systems, including invoices, registration entries, cancellations, and certain event logs. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Spain opens a special exit window from SII After a VERI*FACTU delay
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exit it for 2026 after the VERIFACTU mandate was postponed to 2027, via an extraordinary opt-out period running until 31 January 2026. While business use of VERIFACTU is delayed, non-compliant invoicing software has been banned from sale since July 2025, meaning software vendors and in-house developers... Read more
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more
VeriFactu fiscalization implementation delayed again in Spain
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more