VeriFactu: what it is, when it starts and how to comply

What VeriFactu is

It is the short name of verifiable invoicing. The software that issues invoices has to create a standard record, chain it and let the invoice be checked. The agency usually writes VERI*FACTU. In everyday speech it is VeriFactu. It is the same regime.

It is not Facturae. It is not an official list of approved programs. Compliance is a system that leaves records, a fingerprint and a QR, plus the maker’s responsible declaration.

Dates: the calendar and the delay to 2028

The regulation used to set 2026 dates. Royal Decree-Law 15/2025 moved them: January 2027 for corporate-tax payers and July 2027 for the rest of article 3.1, including the self-employed.

On 5 and 6 October 2026 the Treasury announced that it intends to delay that user duty to October 2028, for everyone. The ministry published an information note. The change was not in the official gazette on 9 October 2026. Until it is, the 2027 dates remain the published ones.

The e-invoicing order of 5 October 2026 is a different rule. By itself it does not delay the VeriFactu calendar.

Is it mandatory? Who is in and who is out

It applies to whoever must use an invoicing computer system under the regulation. It is not a universal duty on “anyone who sends a PDF”.

Someone already on Immediate Supply of Information is not treated the same way. Foral territories with TicketBAI have their own channel. Navarre is not summarised by the state date either. If the client is on one of those regimes, they are not added to the 2027 list without looking.

VeriFactu and “no VeriFactu”: the two modes

There is a mode that sends records to the tax agency and a mode that does not send them continuously, but still has to guarantee integrity, retention, fingerprint and QR. Both can comply. They are not “the good one” and “the one that skips the rule”.

Choosing a mode is a decision of the system and of whoever invoices, not a sales slogan.

Software requirements: QR, fingerprint and records

The system creates an invoicing record, chains it with a fingerprint and leaves a QR so the invoice can be checked. The maker delivers a responsible declaration. That is not a certificate the tax agency sticks on the program’s website.

TODO-REVISAR: the blog says Vacly Invoices is an invoicing system and sends records, and the module page says it does not send to the tax agency by itself. Until that contradiction is closed, this guide does not state one sentence as the only one.

Free VeriFactu: the tax agency application

The tax agency offers a free invoicing application. It fits someone who issues little and can work inside that tool. It does not carry payroll, clock-in, a firm’s portfolio or reading a batch of received invoices.

A paid program is not more legal. It covers more of the operation. The comparison is on the invoicing page.

VeriFactu for the self-employed

A self-employed person in the state regime joins, on the published calendar, with the rest of the obliged persons: 1 July 2027, unless the announced delay to October 2028 is published. That is not the companies’ date.

If they are on the modules scheme, on SII or in a foral territory, the answer changes. The specific summary is on the self-employed page.

VeriFactu and e-invoicing: the difference

VeriFactu is about how the program records the invoice. Mandatory e-invoicing between companies is about how that invoice is exchanged in B2B. They are different rules and different deadlines.

The B2B order has been in the official gazette since 5 October 2026, in force on the 6th. Above 8 million euros of turnover: October 2027. Everyone else, companies and the self-employed: October 2028.

How to prepare in 5 steps

First: know whether the case is state, SII or foral. Second: write down the date that is published today and the one that is only announced. Third: ask the maker for the responsible declaration and the system mode. Fourth: stop invoicing in Excel or Word if that is going to be the system. Fifth: do not mix this calendar with B2B e-invoicing.