Starting in 2027, all businesses and freelancers in Spain will be required to use invoicing software that complies with Verifactu requirements. This new system, driven by the Tax Agency, changes the way invoices are issued and recorded.
Verifactu (officially "VERI*FACTU") is a system that requires all invoicing software to generate tamper-proof records of every invoice issued. These records are sent to the Tax Agency automatically, creating a verifiable trail of all invoicing activity for a business.
The system originates from the Anti-Fraud Law (Law 11/2021) and is developed in Royal Decree 1007/2023. Its main objective is to eliminate dual-use software — programs that allow invoices to be manipulated or deleted without leaving a trace.
Every time an invoice is issued, the software automatically generates an invoicing record with all the tax data.
Each record carries a digital fingerprint calculated using SHA-256. If anyone modifies any data, the fingerprint changes and the alteration is detectable.
Records are chained together — the fingerprint of each new record includes the previous one. This makes it impossible to delete or insert records without breaking the sequence.
All invoices must include a QR code that links to the AEAT's electronic headquarters to verify that it has been declared correctly.
In the VERI*FACTU mode (the recommended one), records are sent in real time to the Tax Agency.
All taxpayers carrying out economic activities are required to use Verifactu-compliant software. This includes companies taxed under Corporate Tax, freelancers and professionals subject to IRPF, non-residents with a permanent establishment in Spain, and income-attribution entities carrying out economic activities.
Companies enrolled in the SII (generally those billing over 6 million euros annually) and entities fully exempt under Article 9.1 of Law 27/2014 are exempt. The Basque Country uses its own system called TicketBAI.
Companies taxed under Corporate Tax must use compliant software from 1 January 2027. Freelancers and individuals have until 1 July 2027. Software manufacturers had to comply by 29 July 2025.
The penalties for non-compliance are severe. Using non-compliant software carries a fine of 50,000 euros per fiscal year. Additional penalties apply for breaching invoicing obligations, such as the absence of the QR code or mandatory legend. For non-compliant software manufacturers, the penalty reaches 150,000 euros per fiscal year.
CokuApp includes invoicing with Verifactu compliance as standard. No extra costs, no complex configurations.