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Verifactu guide · 2027 deadlines

Verifactu: what it is and when it is mandatory

Understand who the invoicing rules affect, the 2027 deadlines and the difference between adapting your software and choosing Verifactu mode. With requirements, examples and official sources.

FactuareaVERI*FACTU
InvoiceF-2026-142
Issued
Estudio Ribera22 / 09 / 2026
Invoice total€363.00
QR on the invoiceVERI*FACTUAwaiting payment
Record linked to the invoice
Record accepted by the AEAT
Record fingerprint
7D48B2…91C0
Previous record
F-2026-141

Record acceptance and payment: two different statuses.

Understand before choosing

VeriFactu links an invoice to its record at the AEAT

VERI*FACTU is one of the modes provided for by Spain’s invoicing software regulation. Software generates a billing record and sends it to the AEAT when an invoice is issued. This is not the same as sending the invoice PDF.

Check both how the system meets the requirements and how it handles daily work. Customers, numbering series, corrective invoices, payments and access to records all belong in the discussion.

BOE · Consolidated invoicing software regulation

The invoice for your customer

Line items, taxes, total and a tax QR code where required.

The billing record

Structured data and a fingerprint linking to the previous record.

Submission and response

Submission to the AEAT has a status you can track, separately from payment.

Record signing and authentication differ

VERI*FACTU does not require an explicit electronic signature on each record. Submission must be authenticated. Check which certificate or representation your software requires.

AEAT · Record signatures

VeriFactu does not replace FacturaE

Billing record controls and invoice exchange formats are different matters. If you work with public administrations, also check FacturaE and FACe.

Compare VeriFactu and e-invoicing

Deadlines and specific cases

When your software must be ready

Your deadline depends on taxation and the applicable rules. Select your profile and review the exceptions before assuming the general calendar applies.

First deadline1 Jan 2027Corporate Income Tax taxpayers
Second deadline1 Jul 2027Other taxpayers covered by the regulation
Your system must be ready before 1 July 2027

If you fall within RRSIF and use an invoicing system. Classification depends on the tax and transactions, not just legal form.

Check AEAT guidance

You can prepare before it becomes mandatory

The AEAT treats the period before the mandatory deadlines as a trial period and allows submissions to stop during that period. Distinguish these AEAT trials from your software’s sandbox and check which environment you are using.

AEAT · Deadlines and trial period

VeriFactu invoicing software

Compliance is the starting point

A sole trader issuing a few invoices has different needs from a team managing several companies or a business billing from its own software. Start with how you work.

What the software should handle

Issue, correct and collect without re-entering data

Look for a complete process, from saving a customer to checking an unpaid invoice. Issuance alone is not enough if every correction means starting again.

  • Reusable customers, line items and series
  • PDFs, corrective invoices and payment tracking
  • Accessible records and submission statuses
Factuarea

Check invoices and records in the same workspace, with payment tracked separately.

Explore invoice management

Six checks before you subscribe

Manufacturer’s declaration

Ask for the producer’s declaration for the version you will use. This is not AEAT product approval.

Invoice and QR code

Review a complete invoice and its tax QR code. Structured electronic formats may include the URL instead of the graphic.

History and corrections

Check access to records, incidents and corrective invoices. An issued invoice must not be rewritten without traceability.

Certificate and settings

Clarify what you need to authenticate submissions and who checks certificate validity.

Limits and actual cost

Compare documents, users, companies, support and integrations. A monthly equivalent billed annually is not a monthly subscription.

Testing and data access

Validate your process before enabling production and check what you can export to keep or move your information.

From document to record

Follow an invoice in Factuarea

Explore issuance, record creation and the AEAT response. Tax submission and payment statuses are separate: an accepted record does not mean the customer has paid.

FactuareaVERI*FACTU mode
Invoice

Not numbered yet

Draft
VERI*FACTUQR added when issued
CustomerEstudio RiberaDate 22 / 09 / 2026
Design services2 × €150.00€300.00
Taxable amount
€300.00
VAT 21%
€63.00
Invoice total
€363.00
Expected amount€363.00
Billing record

Review before issuing

Review the customer, items and taxes in the draft. There is not yet a billing record to submit to the AEAT.

  1. New billing recordInvoice number, date and amounts
  2. Fingerprint and record chainLink to the previous record
  3. Submission to the AEATStatus and response information

Draft: review the details before issuing.

Record acceptance does not prove payment or fully validate the invoice’s tax content.

In Factuarea you can check the fingerprint, record chain, submission status, attempts and incidents associated with an invoice. The correction process depends on whether the issue affects transmission or tax data.

Explore VeriFactu in Factuarea

Pricing and alternatives

How much does VeriFactu software cost?

The cost depends on what the software includes beyond record submission. In Factuarea, VeriFactu is included from the Esencial plan. Check plan capacity and the features your business needs.

Is there a free option?

The AEAT offers its own free VERI*FACTU invoicing application. Read its guide to see whether it covers your workflow. If you also need customers, payments, purchases or integrations in one place, compare business software too.

AEAT · Free VERI*FACTU application
Factuarea · Esencial
€7.90/ month + VAT

Billed annually at €94.80 + VAT.

Or €9.90 + VAT per month, billed monthly.

  • VeriFactu included in the plan
  • Invoices, customers and payment tracking
  • 10-day trial, no card required
Compare plans and limitsPrices exclude VAT. Check document, user and feature limits before choosing.

A considered switch

What to prepare before starting

Technical activation does not replace reviewing your invoicing process. Use the trial to complete a workflow your business already carries out.

  1. 01

    Confirm the applicable rules

    Review tax status, SII and foral rules with your adviser. Identify the deadline that applies.

  2. 02

    Organise your data

    Check company and customer tax details, numbering series and the next number before issuing.

  3. 03

    Test the process

    Prepare an invoice, review taxes and the PDF, then check how to read statuses and handle an incident.

  4. 04

    Activate after checking

    Verify the certificate, manufacturer’s declaration and environment. Keep your previous software’s data and decide who will monitor submissions.

Questions before choosing and activating

Questions worth resolving

Software, obligations and daily work: the differences between an invoice, a record and a payment.

The regulation requires the producer to declare compliance through a manufacturer’s declaration. It does not establish external AEAT product approval. Ask for the declaration for the version you will use and check how to access it within the software.

Sources to check each decision

Legislation and AEAT guidance take precedence over any commercial summary. These are the sources used for this guide.

The calendar shown is the general RRSIF calendar. Your position depends on taxation, transactions and territorial rules. Check specific cases against official sources and with your adviser.

FactuareaA more connected business

Try your invoicing process in Factuarea

Review customers, series, documents and payments for 10 days. Check whether the software fits your business before choosing a plan.