{"id":23871,"date":"2026-10-30T09:00:27","date_gmt":"2026-10-30T08:00:27","guid":{"rendered":"https:\/\/www.agenciareinicia.com\/?p=23871"},"modified":"2026-10-29T12:55:22","modified_gmt":"2026-10-29T11:55:22","slug":"what-it-is-verifactu","status":"publish","type":"post","link":"https:\/\/www.agenciareinicia.com\/en\/blog\/what-it-is-verifactu\/","title":{"rendered":"VeriFactu: What It Is, Who It Applies To, and When It Takes Effect"},"content":{"rendered":"\n

VeriFactu is the regulation that requires companies and self-employed individuals to issue invoices using software that prevents invoices from being altered or deleted without a trace<\/strong> and, in its VeriFactu mode, sends each invoice to the tax authorities. Its implementation has been postponed until October 2028; until it is published, the effective dates remain January 1 and July 1, 2027.<\/p>\n\n\n\n

Table of Contents: VeriFactu\u2014What It Is and When It Becomes Mandatory<\/strong><\/p>\n\n\n\n

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  1. What is VeriFactu<\/a><\/li>\n\n\n\n
  2. When is it mandatory?<\/a><\/li>\n\n\n\n
  3. Who is required to use it and who is exempt<\/a><\/li>\n\n\n\n
  4. VeriFactu, SII, and B2B Invoices<\/a><\/li>\n<\/ol>\n<\/div>\n\n\n\n
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    1. What happens if you don’t comply<\/a><\/li>\n\n\n\n
    2. What to Do Now<\/a><\/li>\n\n\n\n
    3. Frequently Asked Questions<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n

      What Is VeriFactu, Explained Without Jargon<\/h2>\n\n\n\n

      VeriFactu is the name given to the Regulation on Computerized Invoicing Systems<\/strong>, approved by Royal Decree 1007\/2023 of December 5<\/a> and technically implemented by Order HAC\/1177\/2024 of October 17<\/a>. It stems from Law 11\/2021, dated July 9, on measures to prevent and combat tax fraud<\/a>\u2014commonly known as the anti-fraud law.<\/p>\n\n\n\n

      The basic idea is simple: the software you use to issue invoices (what the AEAT calls the computerized invoicing system, or SIF) must prevent an invoice from being modified or deleted without leaving a trace<\/strong>. Gone are the days of software that allows you to keep two sets of books or make sales disappear. VeriFactu doesn\u2019t so much change the invoices you issue as it does the tool you use to issue them.<\/p>\n\n\n\n

      The Two Modes: VeriFactu and Non-VeriFactu<\/h3>\n\n\n\n

      The regulation allows for compliance in two ways, and the choice depends on what your invoicing program offers<\/strong>, which may include one or both:<\/p>\n\n\n\n