Veri*Factu · Step by step
How Veri*Factu works
The Veri*Factu system in Spain changes what your invoicing software does every time you issue an invoice. Here is how it works, step by step, based on the Veri*Factu regulation (Real Decreto 1007/2023) and Orden HAC/1177/2024, and how FacturaCom handles it.
With every invoice
What happens when you issue an invoice
- 1
A record is created
For each invoice, the software creates an issuance record, plus a cancellation record if you cancel it.
- 2
It is chained
Each record carries a hash linking it to the previous one: if anyone alters an invoice, it shows.
- 3
It gets its QR code
The invoice, and the receipt too, includes a QR code between 30x30 and 40x40 millimetres.
- 4
Sent or stored
In VERI*FACTU mode, the record is sent to the Spanish Tax Agency; in the other mode, it is signed and stored.
- 5
Your customer checks it
In VERI*FACTU mode, whoever receives the invoice can check it with the QR code on the AEAT website.
Two modes
VERI*FACTU or not VERI*FACTU
The regulation allows two ways to comply, and both are legal. In VERI*FACTU mode, the software sends each invoicing record to the Spanish Tax Agency when the invoice is issued. It does not need to sign the records or keep an event log, and the invoice carries the wording “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT”. If you choose this mode, you keep it at least until the end of the calendar year.
In the other mode, the software does not send the records: it signs them electronically, stores them, keeps an event log and hands them over when the Spanish Tax Agency asks for them. The invoice still carries its QR code, but without the wording.
In both, what changes is the software, not the way you work. FacturaCom issues every invoice with its QR code and record as the rules require, and we install it and leave it set up for your business. Dates and who it applies to: what Veri*Factu is; if you are self-employed, Veri*Factu for the self-employed.
Who answers for the software
The manufacturer's declaración responsable
The Spanish tax authorities do not approve or certify invoicing software, nor do they keep a list of approved programs. It is the manufacturer who signs a declaración responsable (statement of compliance) that the software meets the regulation, and that statement must appear in writing and visibly in the software itself, in each of its versions (article 13 of Real Decreto 1007/2023). FacturaCom includes its manufacturer's declaración responsable.
According to the Spanish Tax Agency's FAQ, the regulation does not apply to anyone who invoices entirely by hand, anyone in the Suministro Inmediato de Información (SII), anyone taxed in the Basque Country or Navarre under their own regional (foral) rules, or anyone with a non-application ruling. FacturaCom is for the Spanish Tax Agency's common territory.
Frequently asked questions
We answer your questions
What is an invoice hash? +
It is a code calculated from the invoicing record data and the hash of the previous record (SHA-256, under Orden HAC/1177/2024). This chains the records together so they cannot be altered without it showing.
Do I have to send my invoices to the tax authorities? +
Only in VERI*FACTU mode, and the software does it itself when the invoice is issued. In the other mode, the software signs and stores the records and hands them over when the Spanish Tax Agency asks for them.
What does the QR code do? +
It is a QR code between 30x30 and 40x40 millimetres that lets you check the invoice on the AEAT website. Invoices carry it, and so do simplified invoices such as POS receipts.
Does the Spanish Tax Agency approve Veri*Factu software? +
No. The Spanish Tax Agency does not approve or certify invoicing software: the manufacturer signs a declaración responsable (statement of compliance) that the software meets the regulation, and it must appear in the software itself. FacturaCom includes its manufacturer's declaración responsable.
When does Veri*Factu become mandatory? +
FacturaCom complies with Real Decreto 1007/2023 and Veri*Factu, mandatory in 2027: from 01/01/2027 for companies and from 01/07/2027 for everyone else, including the self-employed (Real Decreto-ley 15/2025). The Spanish tax authorities have announced a further postponement that has not yet been published in the BOE. Adapting late can lead to penalties.
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