One of the most visible changes introduced by Verifactu is the mandatory QR code on all invoices. It allows anyone to verify with the AEAT that the invoice has been declared.
It is a two-dimensional code printed on all invoices issued with software compliant with RD 1007/2023. It contains a URL pointing to the AEAT's electronic headquarters along with the identifying data of the invoice.
With the phone camera or a QR reader app.
The browser loads the verification page with the pre-filled data.
It checks whether an invoicing record with those data exists.
The AEAT confirms whether the invoice is in its records or not.
In addition to the QR, the invoice must include one of these legends:
CokuApp automatically generates the Verifactu QR code on all invoices.