{"id":4332,"date":"2025-12-02T00:00:00","date_gmt":"2025-12-02T00:00:00","guid":{"rendered":"https:\/\/www.educa.pro\/veri-factu-todo-lo-que-necesitas-saber"},"modified":"2026-06-10T13:01:13","modified_gmt":"2026-06-10T13:01:13","slug":"veri-factu-everything-you-need-to-know","status":"publish","type":"post","link":"https:\/\/educa.pro\/en\/articulos\/veri-factu-todo-lo-que-necesitas-saber\/","title":{"rendered":"VERI*FACTU 2027: everything you need to know"},"content":{"rendered":"<p>The digital transformation of invoicing in Spain is characterised by the arrival of <strong>VERI*FACTU<\/strong>, a system that represents a significant change in the control, traceability and transparency of the invoicing process. <\/p><p>Companies, self-employed individuals and software providers need to know what VERI*FACTU is, what their obligations are and how to prepare in advance for <strong>to avoid penalties and make the most of opportunities for efficiency. <\/strong><\/p><h2>What is VERI*FACTU and why is it being introduced? <\/h2><h3>Origin and legal framework <\/h3><p>The <strong>Origin of VERI*FACTU<\/strong> is located in the <strong>Anti-Fraud Act (Act 11\/2021)<\/strong> and its legal framework is set out in the <strong>Royal Decree 1007\/2023<\/strong>. This decree sets out the requirements that invoicing systems must meet to ensure the integrity, preservation, accessibility, legibility, traceability and immutability of invoicing records. The regulation aims to prevent tax fraud and improve tax transparency. VERI*FACTU is an electronic invoicing system that will be rolled out gradually. <\/p><h3>Objectives of the system <\/h3><p>The main purpose of VERI*FACTU is to ensure that invoices issued by companies and professionals are<strong> complete, traceable and tamper-proof,<\/strong> and that they can be automatically forwarded to the State Tax Administration Agency (AEAT). <\/p><p>The aim is to increase transparency, reduce tax fraud and modernise accounting processes within the Spanish business sector. <\/p><h2>Technical and operational requirements for businesses and the self-employed <\/h2><h3>Customised invoicing software <\/h3><p>Any business that uses computer systems to issue invoices must ensure that its software meets the criteria for <strong>integrity, preservation, accessibility, legibility, traceability and immutability. <\/strong><\/p><p>In addition, the system must include a <strong>QR code<\/strong> and a <strong>digital fingerprint (hash) <\/strong>which enable the authenticity of each invoice to be verified, as well as a possible direct link to the AEAT. <\/p><h3>Recording, traceability and immutability of invoices <\/h3><p>Every invoice issued must generate an \u201cinvoicing record\u201d which cannot be amended at a later date. <\/p><p>This record must be kept securely and, in VERI*FACTU format, either sent automatically to the Tax Authority or stored in accordance with the safeguards laid down by law. <\/p><h2>Implementation timetable and key deadlines <\/h2><h3>Deadline for software manufacturers <\/h3><p>The <strong>invoicing software providers<\/strong> their deadline was <strong>29 July 2025<\/strong> so that their solutions would meet all of VERI*FACTU\u2019s technical requirements. <\/p><h3>Deadline for businesses and the self-employed <\/h3><p>The regulations will come into force for businesses and professionals on a phased basis: <\/p><ul><li>For the s<strong>companies subject to corporation tax<\/strong>, the requirement will come into force on <strong>1 January 2027.<\/strong><\/li><li>For<strong> self-employed individuals and organisations subject to personal income tax<\/strong>, the deadline will be <strong>1 July 2027<\/strong>.<\/li><\/ul><p>\u200d<\/p><h2>Who is required to take part, and who is exempt? <\/h2><p>The regulations affect the vast majority of business owners and professionals who issue invoices using computerised systems. <\/p><p>This excludes, for example, those who issue only manual invoices under certain tax regimes, or transactions already covered by other systems such as the SII or autonomous regions with their own regulations (the Basque Country, Navarre). <\/p><h2>Benefits, risks and penalties for non-compliance <\/h2><p>Adopting the VERI*FACTU system offers benefits such as greater <strong>legal certainty, administrative efficiency and improved document management<\/strong>. <\/p><p>It also boosts confidence in the face of tax audits and improves the relationship between businesses and the tax authorities. <\/p><p>However, failure to comply may result in significant penalties: the use of non-compliant or tamperable software may result in fines of up to <strong>\u20ac50,000 per financial year<\/strong> for users, and even higher fines for software developers who fail to comply with the regulations. <\/p><h2>How can you start preparing now to comply with VERI*FACTU? <\/h2><p>There are a number of steps that will help to ensure full compliance with this system, namely: <\/p><ul><li>Check whether your activity falls within the scope of the mandatory requirements. <\/li><li>Assess your current software and contact your supplier to confirm that it is compatible. <\/li><li>If necessary, switch to a certified programme that is compatible with VERI*FACTU. <\/li><li>Train your administrative and accounting team to use the new system correctly. <\/li><li>Keep up to date with the updates and guidance published by the AEAT. <\/li><\/ul><p>\u200d<\/p><h2>Conclusion <\/h2><p>VERI*FACTU represents a <strong>a firm step towards the <\/strong><a href=\"https:\/\/educa.pro\/en\/articles\/digitalisation-of-businesses-digital-kit-2025\/\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>digitisation <\/strong><\/a><strong>and fiscal transparency in Spain. <\/strong><\/p><p>More than just an obligation, it is a <strong>opportunity <\/strong>to optimise processes, improve the reliability of accounting information and strengthen trust with the authorities. <\/p><p>Planning ahead is the best strategy for ensuring a smooth and secure transition to this new electronic invoicing model.<\/p><p>\u200d<\/p>","protected":false},"excerpt":{"rendered":"<p id=\"\">The digital transformation of invoicing in Spain is characterised by the arrival of <strong id=\"\">VERI*FACTU<\/strong>, a system that represents a significant change in the control, traceability and transparency of the invoicing process. <\/p>\n<p id=\"\">Companies, self-employed individuals and software providers need to know what VERI*FACTU is, what their obligations are and how to prepare in advance for <strong id=\"\">to avoid penalties and make the most of opportunities for efficiency. 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