Verifactu sets technical rules for billing software so invoice records cannot be altered without leaving a trace. It adds a QR on every invoice made with software and allows optional real-time sending to AEAT (Spanish Tax Agency). Verifactu entry into force is phased: 1 January 2026 for companies that pay Corporate Tax and 1 July 2026 for everyone else in scope. Software makers had 9 months from the ministerial order’s effective date (29 Oct 2024) to release compliant versions, up to 29 Jul 2025. If you are in SII (Immediate Supply of Information), you are out of scope.
Quick Q&A
What is Verifactu in one line? AEAT’s rule set that your billing software must follow to create secure invoice records.
Who must comply? Anyone using billing software to issue invoices and not in SII.
When does it hit users? 1 Jan 2026 for Corporate Tax payers, 1 Jul 2026 for the rest.
Is the QR mandatory? Yes, from your start date, on complete and simplified invoices.
Is real-time sending required? No. The sending mode is optional. The secure records and QR are not optional.
Paper-only edge case? If you never use software and only hand-write invoices, the RRSIF does not apply. This is rare in practice.
Glossary
- AEAT: Spanish Tax Agency.
- SIF: sistema informático de facturación, the billing software subject to the rules.
- RRSIF: the Verifactu regulation that defines how the SIF must work.
- SII: Immediate Supply of Information, an existing near real-time VAT reporting system. Verifactu does not apply to SII taxpayers for their own invoices.
- IS: Impuesto sobre Sociedades, Spain’s Corporate Tax.
- IGIC/IPSI: local indirect taxes in Canarias, Ceuta and Melilla.
Verifactu entry into force: the official dates
Two user deadlines are now fixed: 1 Jan 2026 and 1 Jul 2026; before them, software vendors had to deliver Verifactu-ready versions by 29 Jul 2025.
- 1 January 2026: entities taxed under Impuesto sobre Sociedades (Corporate Tax, IS) must run adapted software.
- 1 July 2026: the rest of obliged taxpayers (autónomos and other non-SII businesses) must run adapted software.
Why two waves: the timeline was extended in 2025 to give more runway after the 2024 technical order took effect.
Voluntary 2025: AEAT can receive Verifactu records before the mandatory dates and early adoption is allowed.
Verifactu when does it come into effect
It applies from your start date in 2026 - but only if you are in scope. Use this quick decision tree so the section adds clarity rather than repeating dates:
You're in scope if all of these are true:
- You issue invoices in Spain for your activity.
- You use billing software (a SIF) to create those invoices.
- You are not enrolled in SII for those invoices.
You're out of scope if any of these apply:
- You issue all invoices by hand on paper - with no computer, POS, spreadsheet, PDF editor or app at any step. If you use any digital tool (even Excel or a PDF editor), you are in scope.
- You are in SII for the affected invoices.
- Your case has no invoice obligation or a special authorization.
- You operate entirely under a foral system for those invoices (e.g., TicketBAI) - follow local rules there.
Practical examples:
- SL on Corporate Tax that invoices with a billing tool: start on 1 Jan 2026.
- Autónomo issuing monthly invoices from an app: start on 1 Jul 2026.
- Company in SII for its VAT books: excluded for its own invoices.
What to prep now: pick a Verifactu-ready vendor, add the QR to invoice templates and train your team to export records and answer AEAT requests.
Verifactu effective date
29 Oct 2024 is when the ministerial order took legal effect. This date matters for vendors and AEAT, not for your user start dates.
Between 29 Oct 2024 and 29 Jul 2025:
- Software makers had nine months to adapt and ship Verifactu-ready versions (QR, hash chain, digital signature, event log and responsible declaration).
- AEAT had the same window to make its receiving service available.
What this means for you:
- 2025 is optional - you may send Verifactu records early if you want to test.
- Your mandatory start date remains in 2026 (two waves above). The QR and secure records become compulsory only from your wave date.
Verifactu is mandatory?
Yes if you use billing software and you are not in SII. No if you are in SII or never use software.
What is mandatory:
- Your billing system, called a SIF (sistema informático de facturación, billing software), must create a standard invoice record with a secure hash chain, timestamps and an event log.
- QR on all invoices made with a SIF, both complete and simplified, once your date arrives.
- A responsible declaration built into the software, with version and key control.
What is optional:
- The Verifactu sending mode. You can operate with or without real-time sending. Both modes must still create secure records and show the QR.
Edge cases:
- If you truly never use software and only hand-write invoices, the RRSIF does not apply. This is unusual and not practical at scale.
Obligation Verifactu
Users (businesses and autónomos):
- Run a compliant SIF by your date.
- Ensure the QR appears on all invoices.
- If you use the Verifactu sending mode, include the required legend on invoices.
- Keep records, export them when asked and answer tax authority requests.
Software producers and resellers:
- Release fully adapted products by 29 Jul 2025.
- Provide the built-in responsible declaration, keep versioning and security in order and support exports. If you offer the sending mode, follow the XML and throttling rules.
AEAT:
- Provide the receiving service within 9 months of 29 Oct 2024.
Who is excluded or has special cases
- SII taxpayers are out of scope for their own invoices. They already report invoice data in near real time using SII.
- Foral regimes (Basque Country and Navarra) apply their own rules such as TicketBAI. If you operate across territories, split obligations by where each party is taxed.
- Canarias, Ceuta, Melilla: Verifactu applies with local tax names, using IGIC or IPSI instead of IVA where relevant.
- No invoice obligation or special authorizations: the RRSIF does not apply in those narrow cases.
What changes on your invoice on Day 1
From your start date, invoices made with software must show a QR and meet record rules.
- QR becomes mandatory on all invoices created with a SIF.
- If you use the Verifactu sending mode: the invoice shows the factura verificable or Verifactu mention. The QR leads to an AEAT verification page.
- If you do not use the sending mode: the QR helps the customer communicate the invoice to AEAT. Your software must still ensure integrity with hash, signature and event logging.
2025 to 2026 timeline and milestones
Mark these dates so your team and vendor stay aligned.
- 29 Oct 2024: the ministerial order took effect and the specs became live.
- By 29 Jul 2025: vendors release compliant software and AEAT has the receiver ready.
- 2025: early and voluntary sending is possible for those who want to test.
- 1 Jan 2026: companies on Corporate Tax must be compliant.
- 1 Jul 2026: the remaining taxpayers, including most autónomos, must be compliant.
AEAT’s free web form for very small issuers
There will be a simple AEAT form for occasional use, but it is not a full solution.
- A basic web form in the Sede allows very small operators to create Verifactu-compatible records when they do not have their own SIF.
- It is intended for complete invoices only. It does not cover simplified invoices.
- It is a limited path and not suitable for most SMEs. Plan to use proper software.
Verifactu vs B2B e-invoicing (Crea y Crece)
Do not mix these two obligations. They solve different problems.
- Verifactu secures invoice records and adds the QR. It applies to most software-based issuers who are not in SII.
- B2B e-invoicing under Crea y Crece sets format and transport rules for invoices exchanged between businesses. It is a separate law with its own calendar.
You may need to comply with both, but they are different layers. One is record integrity. The other is how you send and receive invoices between businesses.
For a full background guide, see the full Verifactu guide on renn.
What to do now
A short checklist to be ready on time.
- Confirm your scope. Are you in SII? If yes, Verifactu does not apply to your own invoices.
- Pick a Verifactu-ready tool. Validate your vendor’s responsible declaration and versioning.
- Update templates. Add the QR placeholder to complete and simplified invoice layouts.
- Decide on sending. Choose whether you will use the optional Verifactu sending mode in 2025 tests or start in 2026.
- Train your team. Explain the QR, how to export records and how to answer AEAT requests.
- Review e-invoicing plans. If you also need B2B e-invoicing, plan both tracks together.
Looking for an electronic invoicing tool? Try renn.
Bottom line
Verifactu entry into force starts for users in 2026. From 1 Jan 2026 for companies and 1 Jul 2026 for the rest, anyone using billing software must create secure invoice records and show a QR. The real-time sending mode is optional. SII users are excluded. Start vendor onboarding and template changes now so Verifactu entry into force does not become a last-minute rush.
