What is Verifactu: everything you need to know

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.

What is Verifactu

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.

How Verifactu works

Invoicing records

Every time an invoice is issued, the software automatically generates an invoicing record with all the tax data.

Digital fingerprint (SHA-256 hash)

Each record carries a digital fingerprint calculated using SHA-256. If anyone modifies any data, the fingerprint changes and the alteration is detectable.

Record chaining

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.

Mandatory QR code

All invoices must include a QR code that links to the AEAT's electronic headquarters to verify that it has been declared correctly.

Automatic submission to the AEAT

In the VERI*FACTU mode (the recommended one), records are sent in real time to the Tax Agency.

Who must comply with Verifactu

The following are required to use Verifactu-compliant software:

  • Companies and corporations subject to Corporate Tax
  • Freelancers and professionals carrying out economic activities subject to personal income tax
  • Non-residents with a permanent establishment in Spain
  • Income-attribution entities carrying out economic activities
Who is exempt
  • Companies enrolled in the SII (generally those invoicing more than 6 million euros per year)
  • Entities fully exempt under article 9.1 of Law 27/2014
  • The Basque Country uses its own system called TicketBAI

When is it mandatory

1 January 2027

Companies and corporations

1 July 2027

Freelancers and individuals

29 July 2025

Software manufacturers

Penalties for non-compliance

  • 50,000 euros per fiscal year for using non-compliant software
  • Additional penalties for breach of invoicing obligations (missing QR code, legend, etc.)
  • 150,000 euros per fiscal year for non-compliant software manufacturers

CokuApp: invoicing with Verifactu included

CokuApp includes invoicing with Verifactu compliance as standard. No extra costs, no complex configurations.

  • Automatic submission to the AEAT — Every invoice is automatically registered with the Tax Agency
  • QR code on all invoices — Automatically generated on every PDF
  • Responsible declaration available — Accessible directly from the application
  • No extra cost — Verifactu compliance is included in all plans

Get started today

Create accountTry the demo

Sign up in 2 minutes. Try the demo first.