This guide explains Verifactu AEAT in simple terms: what it is, what AEAT (Hacienda) offers, when it becomes mandatory, and where to download what you need. You get the official entry-into-force dates, what the free AEAT app covers, how the QR check works, and the exact places in the Sede Electrónica to view or download your Verifactu records. We also clarify how Verifactu differs from B2B e-invoicing under Crea y Crece so you don’t mix them up.
Quick Q&A
- What is Verifactu AEAT in one line? AEAT’s framework for secure invoice records created by billing software.
- When do I need to comply? Companies on Corporate Tax: by 1 January 2026. Others: by 1 July 2026.
- Do all invoices need a QR? Yes. The QR is mandatory on invoices produced by a SIF (sistema informático de facturación - billing software), in both modes.
- Is this the same as B2B e-invoicing? No. Verifactu secures records; e-invoicing governs B2B exchange.
- Is there a free AEAT app? Yes, a basic Verifactu tool for very low volumes, via the Sede.
Verifactu AEAT - what it is and how it works
Verifactu is AEAT’s framework for secure invoice records produced by billing software, called SIF (sistema informático de facturación - your invoicing system). The goals are simple: integrity, traceability, and tamper-evidence of each record.
Two modes
- VERI*FACTU. Your SIF sends each invoice record to AEAT when you issue it. The invoice shows an AEAT QR that lets the recipient validate the record against AEAT.
- NO VERI*FACTU. Your SIF keeps the same standard records locally (with hash and signature). You can provide them to AEAT on request. The invoice still shows a QR, but here the recipient uses it to submit or corroborate the info instead of validating an AEAT copy.
Who is typically in scope
Businesses and self-employed who use billing software and have tax domicile in Spain.
Who is out. Taxpayers that report VAT through SII (Suministro Inmediato de Información - near real-time VAT reporting) for that activity are excluded from Verifactu for those operations.
Examples
- A freelancer that drafts in Excel but issues through a simple app: in scope because a SIF produced the invoice.
- A retailer with POS (point of sale): each terminal is a SIF and must comply, including QR on simplified receipts if you use VERI*FACTU.
- An SL using an ERP (enterprise resource planning system): adapt the ERP to SIF rules and choose Verifactu or NO VERI*FACTU.
For a broader walkthrough of concepts and dates, see our complete guide to Verifactu.
AEAT Verifactu - what Hacienda provides
AEAT runs a central Verifactu hub in the Sede Electrónica. It has general info, FAQs, technical info, and Gestiones (actions) for issuers and recipients.
Services for issuers (expedidores).
- Web service to send invoice records (art. 15) and, in VERI*FACTU, to send verifiable records (art. 16.1).
- Go to AEAT’s website (Sede Electrónica) and use Consulta y descarga de mis registros de facturación to view and download your invoice records. This page lets you get a copy of what your software sent in VERI*FACTU or what was submitted via the QR.
Services for recipients.
- QR check page to validate a VERI*FACTU invoice.
- Go to AEAT’s website (Sede Electrónica) and use Consulta y descarga de mis registros de facturación remitidos por Verifactu to view and download the invoice records your suppliers sent you via VERI*FACTU.
How to access. Go to Sede Electrónica > IVA > SIF y Verifactu > Gestiones. The first public services went live early, from 23 April 2025, so both sides can already test send, QR check, and downloads.
Verifactu AEAT entry into force - dates and who must comply
Mark these dates.
- Software vendors. Effective late July 2025 - 9 months after Order HAC/1177/2024 takes effect (the technical Verifactu Order). That’s when only adapted products should be on the market.
- Companies (Impuesto sobre Sociedades). Use compliant SIF before 1 January 2026 (includes SMBs/SMEs that are companies - e.g., SL, SA).
- Other taxpayers (IRPF - Personal Income Tax; IRNR - Non-Resident Income Tax, entities under attribution of income). Use compliant SIF before 1 July 2026 (includes freelancers/self-employed - autónomos).
- SII taxpayers. Excluded from Verifactu for activities reported via SII. A 2025 change (RD 254/2025) clarified that when a third party or the recipient issues the invoice under mandatory rules, those operations also stay out if they are in SII books.
- Foral regimes (Basque Country and Navarra). They approve their own rules. Check your Diputación/HA/NA guidance.
What this means.
- A typical SL should run adapted software in 2025 and be fully compliant by 1 January 2026.
- A typical autónomo can use 2025 to test, but must be ready by 1 July 2026.
Side note: AEAT’s receiving and checking services have been available since 23 April 2025, so you can test the flow now.
Verifactu AEAT free - the free AEAT application: features and limits
AEAT offers a simple, free application in VERI*FACTU via the Sede Electrónica. It’s a basic, form-style tool to issue invoices and create Verifactu records without a full billing system. It helps very small users who issue few invoices.
Limits to keep in mind.
- Not a full ERP or billing suite.
- Minimal inventory, project, or CRM features.
- Limited batch imports and automation.
- Not suitable for medium SMEs or complex use.
What to do next. Start with the free app if your volume is tiny. When volume or needs grow, migrate to a full SIF that automates numbering, taxes, QR, ledger, and record flows, and that can also handle B2B e-invoicing.
If you want a complete free e-invoicing tool, see electronic invoicing.
Verifactu AEAT download - where to download records and official docs
- Issuer downloads. Consulta y descarga de mis registros de facturación lets you view and download your own records, whether you use VERI*FACTU or NO VERI*FACTU.
- Recipient downloads. Consulta y descarga de mis registros de facturación remitidos por Verifactu lets you pull the records you received from suppliers that use VERI*FACTU.
- Technical downloads for IT and vendors. Integration schemas and connection files to connect your software with AEAT (for software vendors/IT teams), record layouts, validations and error codes, details of the hash algorithm, the electronic signature specs, and the QR specification with the QR verification service. Use these when choosing software or planning an integration.
Verifactu AEAT technical requirements
- What must go on the invoice now. A Verifactu QR on all invoices created by a SIF. If you use the VERI*FACTU, also include the VERI*FACTU mention in printed invoices.
- Tamper-evidence. Each record is hashed and chained. If you change something, there must be a trace. Signature and timestamp rules apply.
- Numbering. Use one sequential series per point of sale or system. To void a mistake, issue a correcting or void record. Do not edit issued invoices silently.
- POS and retail. A POS terminal is a SIF. Each till must follow the rules. If you use VERI*FACTU, simplified tickets need the QR as well.
- Errors and downtime. If transmission fails or AEAT is down, your software must queue and retry. Do not stop billing. Continue issuing and send when the service is back.
Do this, not that.
- Do keep a single series per device or channel - don’t multiply series unnecessarily.
- Do include the QR on full and simplified invoices - don’t skip it on receipts.
- Do void or rectify - don’t overwrite a final invoice.
- Do plan for POS terminals - don’t leave tills outside the SIF scope.
Verifactu tax agency (Hacienda) - what you need to know
- Is Verifactu the same as electronic invoicing? No. Verifactu secures invoice records and adds the AEAT QR and validation. E-invoicing governs B2B exchange formats and status flows under Crea y Crece.
- Do I have to use VERI*FACTU? No. VERI*FACTU is optional. NO VERI*FACTU is allowed if you keep standard records and produce them on request.
- Do all invoices need the QR? Yes. In NO VERI*FACTU the QR lets the recipient submit or corroborate the invoice. In VERI*FACTU it validates the record against AEAT.
- I’m in SII - do I also need Verifactu? No for the activity you report via SII. A 2025 change clarified the exclusion when third parties issue the invoice under mandatory rules.
- Will AEAT store all my invoices? AEAT stores the records you send in VERI*FACTU. Issuers and recipients can consult and download their records in the Sede.
- How do I scan the QR? Any camera with internet works. AEAT recommends using its official app for the check.
Verifactu vs electronic invoicing - don’t mix them up
- Goal. Verifactu AEAT secures how invoices are recorded. E-invoicing manages B2B exchange, acceptance, and status.
- Who. Verifactu applies to anyone using billing software that issues invoices in Spain, except activities in SII. E-invoicing applies to B2B invoices between companies and professionals.
- When. Verifactu: vendors late July 2025, companies 1 January 2026, others 1 July 2026. E-invoicing: dates depend on turnover and final regulation - first wave for bigger firms, then the rest.
Pick software that covers both SIF compliance and B2B e-invoicing so you avoid rework. If you are preparing your e-invoice flow, see our explainer on the mandatory e-invoice rules for self-employed.
Bottom line
For Verifactu AEAT, remember three things. First, know your date: companies 1 January 2026, others 1 July 2026. Second, choose Verifactu or NO VERI*FACTU and make sure your invoices carry the QR. Third, test now: issue a sample, scan the QR, and confirm you can download records from the Sede. Micro-businesses can start with the free AEAT app, but most SMEs need a full Verifactu-ready SIF that also handles B2B e-invoicing. This way you’re ready for the 2026 Verifactu AEAT dates and avoid last-minute stress.
