VERI*FACTU: new requirements for invoicing software
VERI*FACTU: nuevos requisitos de los programas de facturación
What it is
"VERI*FACTU" is the informal name of the Regulation (Royal Decree 1007/2023) that sets the requirements for computerised invoicing systems and software (SIF). When each invoice is issued, the software must generate and keep (non-VERI*FACTU mode) or send to the Agencia Tributaria (VERI*FACTU mode) an invoicing record with security measures, such as a digital fingerprint of the data and a reference to the previous record, and the invoice must carry a QR code. It applies to sole traders and companies taxed under income tax (business activities), Corporate Tax or non-resident income tax with a permanent establishment, domiciled in the common tax territory (not the Basque Country or Navarre), for both full and simplified invoices (receipts); those keeping their VAT books through the Immediate Supply of Information (SII) are excluded. Deadlines: companies filing Corporate Tax must have adapted their software before 1 January 2027, and everyone else before 1 July 2027.
Official wording
las entidades que presenten el Impuesto sobre Sociedades deberán tener adaptados sus SIF antes del 1 de enero de 2027. El resto de obligados tributarios, antes del 1 de julio de 2027.Official sources
- Where it applies
- All of Spain
Official information
Official sources
Related procedures
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