VeriFactu: what it is, deadlines, and how to prepare

VeriFactu is one way to comply with Spain's rules for Sistemas Informaticos de Facturacion (SIF), the software systems used to issue invoices. The rules come from Royal Decree 1007/2023 and focus on the integrity, traceability, conservation, readability, and non-alteration of invoice records.

What VeriFactu is

The AEAT describes two valid compliance modes for SIF:

• VeriFactu mode: the invoicing system sends structured invoice registration records to the AEAT when invoices are issued.
• Non-VeriFactu mode: the invoicing system keeps the registration records in the issuer's system and must preserve the required controls and export capacity.

In both cases, the SIF rules concern the software and the invoice registration records. The AEAT also explains that those records are not electronic invoices themselves.

VeriFactu, SIF, and electronic invoicing

These concepts are related, but they are not equivalent:

• SIF is the computerized system used to issue invoices and process their records.
• VeriFactu is the mode that sends invoice records to the AEAT.
• Non-VeriFactu keeps records in the system and requires additional controls to protect their integrity and prevent alteration.
• Electronic invoicing refers to issuing and receiving an invoice electronically. It may be subject to other formats, channels, or rules.

The invoice record generated by a SIF does not replace the invoice received by the customer.

Who may be affected

The rules apply to businesses and professionals that use computerized invoicing systems and are within the regulation's scope. There are exclusions and special cases, including circumstances involving Immediate Supply of Information (SII), certain territories, or activities without an obligation to invoice.

Do not determine scope only from company size or the software you use. Check your regime, territory, activity, and invoicing system with the AEAT's VeriFactu information service and your adviser.

What changes on invoices

For businesses within scope, invoices and simplified invoices must include a QR code once the rules apply to them. Depending on the compliance mode, the QR supports verification or communication of invoice information through the AEAT.

Systems must also generate records in the required format and with the required integrity controls. Users must not be able to alter an issued invoice or its record without preserving the correction trail.

If certified invoicing is active in the Numonis platform, review the invoice preview before issuing and check the certification status from Sales Invoices settings.

Current adaptation dates

AEAT's updated notice from December 2025 says:

• Entities that file Corporate Income Tax must have their SIF adapted before January 1, 2027.
• The rest of the taxpayers covered by the regulation must have their SIF adapted before July 1, 2027.

These dates are about SIF adaptation. Your exact obligation depends on your legal form, activity, invoicing process, and whether any exception applies.

How to prepare

1. Identify every application, spreadsheet, and process used to issue invoices.
2. Confirm with each provider whether its system will be compliant and which mode it will use.
3. Review your series, tax details, document types, and taxes.
4. Define how you will correct an issued invoice without losing its audit trail.
5. Train the people who create, review, or correct invoices.
6. Test the complete flow before your mandatory date.

If you invoice from several systems, review the process as a whole. The obligation is not resolved merely because one system is compliant.

How it works in Numonis

When certified invoicing is available for your organization, Numonis keeps an invoice draft separate from the issued invoice and shows its certification status. Review the preview before confirming because an issued invoice must be corrected through the accepted flow, not through a silent edit.

See how to activate invoicing, how to configure it, and the invoice lifecycle.

You can also learn about Numonis invoicing and managed accounting services.

What to ask your accountant

Ask Numonis or your accountant if:

• You are unsure whether your business is in scope.
• You issue simplified invoices, corrective invoices, proformas, or documents from more than one system.
• You need to decide whether to activate certified invoicing in the platform.
• You must correct an invoice that has already been issued.

Frequently asked questions

Is VeriFactu mandatory for every self-employed worker?

Self-employed status alone does not decide the answer. The obligation depends on whether the person is within the regulation's scope, uses a computerized invoicing system, and is not covered by an exclusion. Confirm your specific circumstances.

Must I send a PDF copy of every invoice to the AEAT?

VeriFactu mode sends structured invoice records. These records are not the invoice PDF and do not replace the document received by the customer.

Can I continue to use a spreadsheet?

It depends on how it is used. The AEAT distinguishes a sheet used only to enter, calculate, and retain information from a tool that processes information to produce invoicing results. Review the actual workflow with the official information service.

Can I choose between VeriFactu and non-VeriFactu?

The regulation provides both modes for systems within scope. Each has different operational requirements. Decide with your provider and adviser which mode you will use and how it affects your processes.

Official references

• AEAT FAQ about SIF and VeriFactu
• AEAT general overview of SIF and VeriFactu
• Scope and adaptation deadlines

Related articles

• Activate invoicing
• Configure invoicing
• Document types and drafts

Notice

This content is informational and describes general rules. It does not replace personalized tax advice or confirm whether the regulation applies to a specific business.