Verifactu in Spain: deadlines and what to prepare

Verifactu is Spain's rule for invoicing software. The law in force requires companies paying corporate income tax to comply before 1 January 2027 and all other businesses before 1 July 2027. On 5 October 2026 the Ministry of Finance announced a plan to move both dates to October 2028. Until that amendment is published, prepare for 2027.

Three rules, three purposes

Spain regulates invoicing from three directions, and the names get mixed up.

SII (Suministro Inmediato de Información) sends invoice records to the tax agency, AEAT, within days of issuing or receiving an invoice. Businesses in SII are outside the Verifactu scope.

Verifactu targets the software, not the invoice format. The AEAT page on invoicing systems and its note on the extended deadline confirm the 2027 dates set by Royal Decree-Law 15/2025. Software producers have no extension: their products must already comply.

B2B e-invoicing comes from the Crea y Crece law. Royal Decree 238/2026, published on 31 March 2026, makes structured invoices between businesses mandatory 12 months after the ministerial order on the public e-invoicing solution takes effect for businesses with turnover above EUR 8 million, and 24 months after for everyone else. That order, Order HAC/1028/2026, took effect on 6 October 2026, so the obligation starts on 6 October 2027 for businesses above EUR 8 million and on 6 October 2028 for everyone else.

The October 2026 announcement

The Ministry of Finance note of 5 October 2026 says the pending Verifactu obligations will be postponed to October 2028, to coincide with mandatory e-invoicing for businesses with annual turnover up to EUR 8 million. A later amendment is to align the two systems and the future digital reporting under ViDA. The note also says the integrity, traceability and inalterability requirements stay substantially the same.

What Verifactu requires from software

A compliant system must:

• Create an invoice record for every invoice at the moment of issue, with defined fields.
• Chain the records with a hash, so removing or altering an invoice breaks the chain.
• Keep an event log of what the software did.
• Print a QR code on every invoice that lets the buyer check it with AEAT.
• Either send each record to AEAT straight away (Verifactu mode) or store signed records ready for inspection.

The producer issues a declaration of compliance. Using software without it once the deadline applies is a breach for the business, not only for the producer. Point-of-sale systems are covered when they issue invoices or simplified invoices (facturas simplificadas).

Who is covered

Businesses and professionals subject to Spanish corporate or personal income tax that issue invoices, unless they keep their books through SII. Non-residents with a permanent establishment fall into the second group (1 July 2027 under current law). The Basque Country and Navarre run their own regimes under regional tax authorities, so check there separately.

A Spanish subsidiary of a Berlin or Milan group is a Spanish taxpayer like any other. If the group's invoicing tool runs abroad, the Spanish entity needs a compliant module or a local system.

Spanish VAT details to encode correctly

Spain applies 21 % standard VAT and reduced rates of 10 % and 4 %. There is no general small-business VAT threshold. The Canary Islands, Ceuta and Melilla are outside the EU VAT area and use their own indirect taxes, which software must handle as separate cases. Before reverse-charge sales to other EU businesses, check the customer with a VAT ID check.

How Kontevia fits

Kontevia is in early access. Its Spanish country rules include VAT rates and regimes and a data model built around chained invoice records and QR verification, so it is prepared for Verifactu and for structured B2B invoices. It does not claim certified live status for every user today. See e-invoicing in Kontevia and the Verifactu glossary entry.

The invoicing tool itself is now a regulated object in Spain. The question for any vendor is whether the tax agency can verify the invoice, not only whether it looks good.

Official sources

• AEAT: invoicing systems and Verifactu
• AEAT: note on the extended adaptation deadline
• Ministry of Finance note of 5 October 2026
• Royal Decree 238/2026 on B2B e-invoicing (BOE)

This article is general information and does not replace advice from a tax adviser. Information valid as of 11 October 2026.

Frequently asked questions

When is Verifactu mandatory?

Under Royal Decree-Law 15/2025 the rules in force require corporate income tax payers to adapt their invoicing software before 1 January 2027 and all other taxpayers before 1 July 2027. On 5 October 2026 the Ministry of Finance announced a plan to move these obligations to October 2028; until that change is published, the 2027 dates remain the law.

Is Verifactu the same as e-invoicing?

No. Verifactu sets requirements for invoicing software: tamper-evident records, a hash chain and a QR code on each invoice. Mandatory B2B e-invoicing comes from the Crea y Crece law, developed by Royal Decree 238/2026.

Do businesses reporting through SII need Verifactu?

Taxpayers that keep their VAT books through SII are outside the scope of the invoicing software regulation, because their invoice data already reaches the tax agency within days.

Can I keep issuing invoices from a spreadsheet in Spain?

Not once the software rules apply to you. The system must produce invoice records, the hash chain and the QR code, and the producer must declare compliance. A plain spreadsheet cannot do that.

Topics:VerifactuSpainSIIe-invoicingAEATinvoicing software

Kontevia is in early access. Country-specific behaviour described here reflects the rules of each state, not a promise that every feature is live in your country today.