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.
The QR code contains several identifying data — the issuer's NIF, the invoice number including the series, the date of issuance, the total amount including VAT, and the first characters of the SHA-256 digital fingerprint of the record.
The verification process is simple. The recipient scans the QR with the phone camera or a QR reader app. The browser loads the verification page of the AEAT electronic headquarters with the pre-filled data. The AEAT checks whether an invoicing record with those data exists and displays the result — it confirms whether the invoice is in its records or not.
In addition to the QR, the invoice must include one of these two legends: "Invoice verifiable at the AEAT electronic headquarters" or simply "VERI*FACTU". Both are valid.
CokuApp automatically generates the Verifactu QR code on all invoices.