The short answer
Status as of 26 August 2026: VeriFactu is entering the last stretch of the calendar, and searches in Spain are up. There is no new gazette and no date change. It is not obligatory in 2026: 1 January 2027 for companies and 1 July 2027 for the self-employed (RDL 15/2025).
VeriFactu is the popular name for the verifiable computerised invoicing regime. The lead rule is Royal Decree 1007/2023 (RRSIF), which develops article 29.2.j of the General Tax Law, added by Law 11/2021. The AEAT often writes VERI*FACTU.
It is not a badge the tax agency sticks on a program. It is not Facturae. It is not an official software list. Compliance is a system that produces billing records, a chained hash and a QR, plus the manufacturer’s responsible declaration. There are two modes: VERI*FACTU and NO VERI*FACTU. Both can comply.
This text is informational, not an opinion letter. Check with your advisory firm and the AEAT electronic office. Vacly Fiscal (€12.90/month VAT incl., 15-day trial) organises taxes, forms and the calendar. It does not file with the AEAT and does not remit records. VERI*FACTU issuance lives in Vacly Facturas: it is a SIF and it does remit records to the AEAT.
What is VeriFactu, in a sentence you can actually use?
It is the short name for verifiable invoicing: billing software must produce a standard record, chain it and let the invoice be checked. It is not a product you buy on the side.
- The Agency usually writes VERI*FACTU. In everyday use it is VeriFactu. Same regime, not two rules.
- The regulation is RD 1007/2023, the regulation on requirements for computerised invoicing systems (RRSIF).
- The legal hook is article 29.2.j of the LGT, added by Law 11/2021: integrity, conservation, accessibility, readability, traceability and inalterability of the records.
- It concerns how the invoice is issued and recorded in the system, not what you call the PDF you send the client.
- If you searched “what is verifactu”, this is the definition. The 2027 dates and the SIF requirements are the next pieces in this series.
What VeriFactu is not: not a badge, not Facturae, not an AEAT list
The expensive mix-up is buying a “tax-agency seal” that does not exist. The second is mixing the invoice format with the system that records it.
- It is not a mark the AEAT publishes or sells. The Agency does not issue a catalogue of programs with a badge. Conformity is shown by the manufacturer’s responsible declaration.
- It is not Facturae. Facturae is an XML format for electronic invoices, widely used with the public sector. VeriFactu is a regime of systems and records. We split them in VeriFactu, SII, TicketBAI and Facturae.
- It is not the SII. Taxpayers already in Immediate Supply of Information are generally outside this duty: they already report another way.
- It is not TicketBAI or Navarra’s foral system. The Basque Country and Navarra have their own rules.
- It is not the issued-and-received inbox of a SaaS. At Vacly the received-invoices inbox is one screen and the SIF is another: issuance in Vacly Facturas, which generates the record with hash and QR and remits it to the AEAT.
Where does the rule come from: RD 1007/2023 and art. 29.2.j LGT?
The popular name is not a slogan. It sits in a regulation and in a paragraph of the LGT. If someone only cites “the VeriFactu law”, ask for the number.
- Law 11/2021, on measures to prevent and fight tax fraud: adds letter j) to article 29.2 of the LGT. That is the duty on invoicing systems.
- Royal Decree 1007/2023: approves the RRSIF. Scope, system requirements and billing records live there.
- The AEAT publishes criteria, questions and the VERI*FACTU spelling on its electronic office. The official line is not a vendor post.
- Royal Decree-Law 15/2025 (BOE 3 December 2025) put user dates back by one year. The 2026 dates for companies and the self-employed are dead. Detail is in the 2027 dates article.
- The law provides for sanctions if you fail. We do not put amounts here: read the current text and the electronic office. This article is not legal advice.
Do you have to send every invoice to the AEAT to comply?
Not necessarily. The RRSIF sets two modes. Both can be compliant. Picking one is not “more legal” by rumour.
- VERI*FACTU mode: the system remits billing records to the AEAT. The invoice carries the QR and the client can check it.
- NO VERI*FACTU mode: the system works locally, applies an electronic signature and stores. It remits if the Agency asks. It still requires a QR, a chained hash and standard records.
- The technical detail is in requirements: SIF, QR, hash and responsible declaration.
- Vacly Facturas runs in VERI*FACTU mode: it remits registration and cancellation records to the AEAT with each company’s qualified certificate. Vacly Fiscal, by contrast, remits nothing: it organises the period.
- The company chooses the mode with its software maker and its advisory firm, not with a blog headline.
Who is obliged, and when, if you are not a manufacturer?
For the user, the live dates are in 2027. For the software manufacturer, the duty already started in 2025.
- Status as of 26 August 2026: more searches, same dates. No new law. It is still not obligatory in 2026.
- 1 January 2027: taxpayers of Impuesto sobre Sociedades (corporation tax).
- 1 July 2027: the remaining obligors in art. 3.1 of the RRSIF (self-employed under IRPF, entities under income attribution, non-residents with a permanent establishment).
- Software manufacturers have been obliged since 29 July 2025. That does not bring the user date forward.
- SII, the Basque Country and Navarra sit elsewhere. Do not apply the date of the wrong territory.
- How to order the internal work, with an SME and advisory checklist, is in how to prepare the company for 2027.
What does Vacly Fiscal do with this (and what does it not do)?
Fiscal prepares the period tax and invoice flow. Opening the screen does not make Vacly a system that “already complies with VeriFactu”.
- The Fiscal module brings together taxes, AEAT forms and the calendar. €12.90/month VAT incl. 15-day trial.
- Fiscal does not file with the AEAT. Billing records are remitted by Vacly Facturas, Vacly’s SIF.
- Facturación has two sides: the received-invoices inbox and VERI*FACTU issuance in Vacly Facturas. The second is the SIF; the first is not.
- The rest of the series: 2027 dates, SIF requirements, differences with SII, TicketBAI and Facturae and how to prepare.
- If you are unsure whether it applies, ask your advisory firm and read the AEAT office. Do not treat this article as a decision to enrol or to pick a mode.
By sector
The VeriFactu calendar does not change by trade: 1 January 2027 for companies (IS) and 1 July 2027 for the self-employed. What does change is clock-in and the invoice batch. The PDF is digitised on digitise invoices; the advisory desk, on advisory firms.
- Retail: store rotas and clock-in, plus the counter batch.
- Hospitality: extras, rota and clock-in, and digitising delivery notes.
- Construction: site timesheet, clock-in and the subcontract batch.
How Vacly Fiscal fits
Vacly Fiscal (€12.90/month VAT incl., 15-day trial) organises the tax summary, forms and calendar inside the Fiscal module. It prepares the flow. Fiscal does not file with the AEAT or remit records; VERI*FACTU issuance lives in Vacly Facturas. Check with your advisory firm and the electronic office.