# VeriFactu for the self-employed in Spain: how to comply

URL: https://melso.ai/en/blog/verifactu-self-employed-spain
Published: 2026-10-12 · Updated: 2026-10-12

What VeriFactu means if you are self-employed in Spain, whether it is mandatory, the legal date in force (1 July 2027) and the expected delay to October 2028 (no rule yet), the free AEAT app, Excel and how to choose software.

## VeriFactu for the self-employed in one sentence

If you are self-employed in Spain and invoice with software, VeriFactu applies: that software must record each invoice so it cannot be altered. The legal date in force is 1 July 2027, set by [Royal Decree-law 15/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446). Hacienda expects to push it to October 2028, but no rule makes that official yet.

> [!RESUMEN]
> - If you invoice by hand or with a template that only types and prints, it does not apply to you; if you use software, it does, unless you are in the SII or taxed in the Basque Country or Navarre.
> - The date in force for the self-employed is 1 July 2027; October 2028 is a Hacienda forecast with no rule published as of 12 October 2026.
> - A Word or Excel template that you only use to type, print and keep invoices is not an invoicing system.
> - The AEAT has a free app in VERI*FACTU mode, but it does not issue receipts or let you export your records.
> - With VeriFactu you no longer edit an issued invoice: you fix it with a corrective invoice that creates its own record.

This guide covers what you need to know as an autónomo (self-employed person) in 2026: whether it applies to you, which date counts, what free options exist, what happens with Excel and Word, how to choose VeriFactu software and a worked example of an invoice and its correction. The full technical explanation of the system is in [what is VeriFactu](/en/blog/what-is-verifactu-spain), and issuing invoices with your approval is covered in [invoicing with Melso](/en/facturas).

## What VeriFactu is and what changes for you

VeriFactu is the popular name for the Regulation on computerised invoicing systems, approved by [Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840). The underlying obligation was introduced by [Law 11/2021](https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473), the anti-tax-fraud law, in article 29.2.j of the General Tax Law, and [Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138) sets out the technical details. The AEAT (Agencia Estatal de Administración Tributaria, Spain's tax agency) is what people call Hacienda. Here you only get what a self-employed person needs; the technical detail is in [what is VeriFactu](/en/blog/what-is-verifactu-spain).

The idea is simple: if you use software to make invoices, that software must create an **invoicing record** at the moment each one is issued. It is a structured summary of the invoice (tax ID or NIF, number, date, amounts) chained to the previous one by a digital fingerprint (the "hash") calculated over certain data in the record ([article 13 of Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138)). The system must stop a record from being altered or deleted without a trace, and corrections are made with new records. Article 8 of the regulation requires the records to be complete, kept, traceable and unalterable.

In practice, this is what changes for you:

- **You cannot delete or edit an invoice once it is issued.** If it has a mistake that calls for it, you issue a [corrective invoice](/en/blog/corrective-invoice-spain) and the system creates a new record. If the error is only in the record, the software corrects or cancels it with another record, without erasing the trail.
- **Every paper invoice, or the PDF you hand over, carries a QR code** with the AEAT's checking address ([articles 20 and 21 of Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138)). In VERI*FACTU mode your client can scan it and check that the AEAT has the record; in No VERI*FACTU mode it lets them send the AEAT the details of the invoice they received ([article 17 of Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840)). In a structured e-invoice (a file such as Facturae, not a PDF) you must include the QR URL as a separate field, and the image of the code is not needed ([article 20.2 of Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138)).
- **Your software has to be adapted.** The producer must declare that it complies with the rules.

### The two modes: VERI*FACTU and No VERI*FACTU

Under [article 16 of Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840), if your software sends every record to the AEAT automatically, it is a "verifiable invoice issuing system", or VERI*FACTU system. If it does not send them, you are in No VERI*FACTU mode and must meet every requirement of article 8.

| Aspect | VERI*FACTU mode | No VERI*FACTU mode |
| --- | --- | --- |
| Sending to the AEAT | Each record is sent when the invoice is issued (art. 16) | Records are kept in your system and handed to the AEAT when it asks (art. 8) |
| Electronic signature of records | Not needed, the fingerprint or hash is enough (arts. 12 and 16) | Mandatory (art. 12) |
| Integrity, retention, traceability and event log | Presumed to meet art. 8 (art. 16) | Must meet every requirement of art. 8 |
| Legend on the invoice | "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT" (invoice verifiable on the AEAT's online portal) | QR code only |
| Switching mode | Once you are obliged, you keep it at least until the end of the calendar year of your first actual submission; during the earlier test period you can drop it ([AEAT](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes.html?faqId=2e0c77fe52572910VgnVCM100000dc381e0aRCRD)) | You can move to VERI*FACTU when you start sending records |

For a self-employed person with few invoices, VERI*FACTU is usually the simpler option: you do not have to sign or store the records, because the AEAT already has them.

## Is VeriFactu mandatory for the self-employed?

Yes, with exceptions. The AEAT sums it up in what it literally calls the "rule of the 4 NOs" in its [FAQ on scope](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html). It applies to you if all four conditions hold:

1. You do **not** invoice only by hand. If you use a computerised invoicing system, even for part of your business, you are in.
2. You are **not** in the SII (Suministro Inmediato de Información), the real-time VAT ledger system that is mandatory for large companies, VAT groups, businesses registered in the REDEME and, [since 1 January 2025](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/5-impuesto-sobre-valor-anadido/5_11-suministro-inmediato-informacion/5_11_1-quien-se-aplica.html), holders of tax warehouses for petrol, diesel or biofuels and those who take those products out of them; anyone else can join voluntarily. [Article 3.3 of the regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840) excludes it.
3. Your tax residence is **not** in the Basque Country or Navarre under their foral rules, which have their own systems.
4. You do **not** have an AEAT decision exempting you (the request for non-application under article 5 of the regulation).

![If you do not invoice with any software, VeriFactu does not apply to you. If you invoice with software and you are in the SII, it does not apply either. If you are not in the SII but your tax residence is in the Basque Country or Navarre, the foral rules apply. In every other case, VeriFactu applies to you.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-autonomos/1-decision-50df55d080.png?w=1600&h=1714&m=1&mw=1080&mh=3108 "Source: AEAT, rule of the 4 NOs. There is also the exemption by express AEAT decision.")

### Who is left out in practice

According to the same [AEAT FAQ](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html):

- **If you invoice by hand**, in a receipt book or on a typewriter, it does not apply to you.
- **If you only use the equivalence surcharge scheme** (recargo de equivalencia, the VAT scheme for many small retailers), it generally does not apply to you, because you do not have to issue invoices except in certain cases. These include selling to businesses or professionals, the customer asking for one to exercise a tax right ([article 2.2.a of the Invoicing Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696#a2)) or your income tax (IRPF) profit being calculated under direct assessment. In that last case, [article 26 of the Invoicing Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696#a26) requires you to issue invoices whatever your VAT scheme, and if you do it with software, VeriFactu applies to you. The AEAT gives pharmacy owners as an example. It also applies if you choose to invoice with software.
- **If you are in the Canary Islands, Ceuta or Melilla**, it does apply to you. The AEAT confirms that references to VAT are read as IGIC or IPSI, the local indirect taxes there.

## When it becomes mandatory: the date that counts today

The date has been pushed back twice by rules published in the BOE (Spain's official gazette), and Hacienda has announced a third delay that still needs a rule to be approved.

| Rule | What changed | Date for the self-employed | Status as of 12 October 2026 |
| --- | --- | --- | --- |
| Royal Decree 1007/2023 (original text) | One date for everyone | 1 July 2025 | Replaced |
| [Royal Decree 254/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-6600) of 1 April | Split companies (1 January 2026) from everyone else (1 July 2026) | 1 July 2026 | Replaced before the date arrived |
| [Royal Decree-law 15/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446) of 2 December | Pushed both dates back a year: companies to 1 January 2027, everyone else to 1 July 2027 | 1 July 2027 | **In force** |
| [Ministry of Finance press note](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf) (5 October 2026) | Expected new delay | October 2028 | Announced, no rule published |

![The original date was 1 July 2025. Royal Decree 254/2025 moved it to 1 July 2026. Royal Decree-law 15/2025 set 1 July 2027, which is the date in force. Hacienda expects October 2028, with no rule published.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-autonomos/2-timeline-2e63f7f6b0.png?w=1600&h=854&m=1&mw=1080&mh=2004 "Sources: BOE (RD 1007/2023, RD 254/2025, RDL 15/2025) and the Hacienda note of 5 October 2026. The note only gives the month: October 2028 has no day.")

What is confirmed: Royal Decree-law 15/2025, published in the BOE on 3 December 2025, rewrote the fourth final provision of Royal Decree 1007/2023. Since then, the self-employed "must have those computerised systems up and running before 1 July 2027". That is the wording that appears today in the [BOE consolidated text](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840).

What is expected: the Hacienda press office note of 5 October 2026 announces "the postponement of the obligations of Royal Decree 1007/2023 still pending application [...] until October 2028" (the note gives the month, not the day), so that they coincide with mandatory e-invoicing for businesses whose annual turnover is no more than €8 million. It adds that another change will follow to bring VeriFactu closer to future EU requirements (ViDA), and that the integrity, traceability and unalterability requirements will be kept "in substantially equivalent terms".

> [!IMPORTANTE]
> A press note does not amend a royal decree. As of 12 October 2026 there is no rule in the BOE that changes the date, so the safe plan is to work to 1 July 2027. The detailed calendar is in [when does VeriFactu start](/en/blog/when-does-verifactu-start-spain).

### Software producers are already bound

The [fourth final provision of Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840), as worded by Royal Decree-law 15/2025, gives producers nine months from the entry into force of the technical order to offer fully adapted products. Order HAC/1177/2024 came into force on 29 October 2024, so the deadline to offer adapted products ended on 29 July 2025. Systems covered by multi-year maintenance contracts must be adapted in line with the dates set for their users. For the self-employed, that date is currently 1 July 2027. That is why VeriFactu software is already on the market and the AEAT's service for receiving records is already open.

## VeriFactu and e-invoicing: not the same thing

If what Hacienda expects is approved, they will arrive together, but they are two separate obligations:

- **VeriFactu** governs the software you use to issue each invoice: it must record, chain and not allow changes.
- **Mandatory e-invoicing** between businesses and professionals comes from [Law 18/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-15818) (the Crea y Crece law) and [Royal Decree 238/2026 of 25 March](https://www.boe.es/eli/es/rd/2026/03/25/238), published in the BOE on 31 March 2026. It requires invoices to be issued, sent and received in a structured format: instead of a PDF, a file with the data in fields that your client's software reads without retyping.

The [AEAT explains](https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/octubre/7/solucion-publica-facturacion-electronica.html) that Order HAC/1028/2026 of 2 October, published in the BOE on 5 October 2026 and in force since the 6th, triggers the deadlines: 6 October 2027 if your turnover in the previous calendar year was over €8 million, and 6 October 2028 for everyone else. If your turnover in the previous calendar year did not exceed €8 million, the second deadline is yours. The details are in [mandatory e-invoicing in Spain](/en/blog/mandatory-e-invoicing-spain).

## Is there free VeriFactu for the self-employed? The AEAT app

Yes: the official option is the AEAT's own invoicing app. According to its [help page](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/presentacion-declaraciones-ayuda-tecnica/aplicacion-gratuita-verifactu-aeat.html), it is designed for professionals, the self-employed and small businesses with few invoices that have no software of their own.

What it does well:

- It works in VERI*FACTU mode: it creates the invoice and sends the record to the AEAT at the same time.
- There is no invoice limit, "not annual, not monthly, not weekly".
- You log in with Cl@ve Móvil, a digital certificate or an electronic DNI, and it saves your issuer details for the next invoices.

Its limits:

- **It does not issue simplified invoices** (receipts), because every invoice must have a recipient.
- **Only one recipient per invoice.**
- **It does not accept regime codes 03, 05, 06 and 09.** The regime code tells Hacienda which VAT scheme each invoice falls under; those four cover special schemes such as second-hand goods (03) or travel agencies (05), according to [Hacienda's code table](https://www.hacienda.gob.es/SGT/NormativaDoctrina/MAIN/MAIN_2017/ANEXO%20I.pdf).
- **You cannot export your records** to other software. If you switch tools, the new one starts its own chain.

![The free AEAT app costs nothing, sends records in VERI*FACTU mode and has no invoice limit, but it does not issue receipts, allows only one recipient, does not accept codes 03, 05, 06 and 09 and does not export records. In commercial software those features depend on the product.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-autonomos/3-compare-66b91ccf9e.png?w=1600&h=1370&m=1&mw=1080&mh=2784 "Source: help page for the AEAT's free app. Commercial software features vary: check them before you sign up.")

If you issue a few invoices to businesses and use no special schemes, it may be enough. If you issue receipts, have many clients or want your invoicing to feed your quarterly returns, you will usually need paid VeriFactu software. Before you sign up, check that it lets you export your records.

## What if I invoice with Excel or Word?

The AEAT answers this in its [FAQ](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html). The regulation **does not apply to you** if you only use the spreadsheet or word processor to enter the details, issue and print the invoice and keep the information.

**It does apply to you** if you also use it to produce the register of issued invoices, the income tax register, the accounts or any other tax result. The AEAT's example: an Excel file with lists and totals is not an invoicing system, but one with a macro that produces your invoice register is. The AEAT can check how you use these tools.

> [!CONSEJO]
> If your Excel numbers your invoices, does the maths and prepares your quarterly figures, decide before July 2027: either keep it as a plain template or move to VeriFactu software. If you are starting from scratch, go over [how to invoice as self-employed in Spain](/en/blog/how-to-invoice-self-employed-spain) with every required detail.

## How to choose VeriFactu software

These are the checks that matter before you sign up for VeriFactu software:

1. **The producer's statement of compliance.** [Article 13 of the regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840) requires the producer to declare that the software meets Royal Decree 1007/2023 and Order HAC/1177/2024. It must be clearly visible in the software and at purchase. Check that it covers the version you will use.
2. **QR code and legend.** Order HAC/1177/2024 requires a QR code of 30 x 30 to 40 x 40 mm (article 21) and, in VERI*FACTU mode, the phrase "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU".
3. **Corrective invoices without deleting.** The software must not let you edit an issued invoice.
4. **Data export**, in case you switch provider.
5. **Simplified invoices**, if you sell to consumers.
6. **Fit with your taxes.** Your issued invoices should feed your quarterly VAT and your income tax.
7. **Ready for e-invoicing** between businesses, because in 2028 the two are expected to arrive together.

## Worked example: an invoice and its correction

Laura is a graphic designer in Valencia. She has been self-employed since 2022, invoices businesses and issues about 8 invoices a month, around 96 a year. She uses software in VERI*FACTU mode.

**Step 1. She issues invoice 2026-041.** A brand identity design for a company:

| Item | Amount |
| --- | --- |
| Taxable base | €1,200.00 |
| VAT at 21% | €252.00 |
| Income tax withholding at 15% | -€180.00 |
| Total to collect | €1,272.00 |

21% is the standard VAT rate ([article 90.one of Law 37/1992](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740#a90)). 15% is the income tax (IRPF) withholding for professional activities ([article 95.1 of the Income Tax Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a95)). It drops to 7% in the year you start and the next two, as long as you did not carry out any professional activity in the year before your start date and you tell your client in a signed notice. Laura applied 7% in 2022, 2023 and 2024; since 2025 she applies 15%.

**Step 2. The software creates the issue record.** When she issues the invoice, the system generates a record with her NIF, her client's NIF, the number 2026-041, the date and the amounts, and calculates its fingerprint chained to that of the previous record, for 2026-040 ([articles 9, 10 and 12 of the regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840)).

**Step 3. The invoice goes out with a QR code and legend, and the record goes to the AEAT.** The PDF includes the QR code and the phrase "VERI*FACTU", and the software sends the record without Laura doing anything else.

**Step 4. There is a mistake.** Her client points out that the agreed quote was €1,000, not €1,200. Even before VeriFactu, the rule was to correct rather than overwrite ([article 15 of the Invoicing Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696#a15)); now, on top of that, the software will not let her edit 2026-041. She issues a corrective invoice for the difference, R-2026-003:

| Item | Original invoice | Correct | Corrective invoice |
| --- | --- | --- | --- |
| Taxable base | €1,200.00 | €1,000.00 | -€200.00 |
| VAT at 21% | €252.00 | €210.00 | -€42.00 |
| Withholding at 15% | -€180.00 | -€150.00 | +€30.00 |
| Total | €1,272.00 | €1,060.00 | -€212.00 |

![The original invoice totals €1,272. The corrective invoice takes off €200 of base and €42 of VAT, and adds €30 because the withholding goes down. The correct total Laura collects is €1,060.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-autonomos/4-breakdown-4864b2e555.png?w=1600&h=1050&m=1&mw=1080&mh=1776 "Illustrative example: VAT at 21% and income tax withholding at 15%.")

The software creates a new record for the corrective invoice, chained to the previous one, and sends it to the AEAT. Both invoices stay visible: the original does not disappear.

How the figures add up: the base drops by €200 and VAT by €42 (€242); because her client withholds €30 less, the total drops by 242 − 30 = €212, from €1,272 to €1,060. If the original and the corrective invoice fall in the same quarter, Laura will declare €210 of output VAT (the VAT she charges her clients) for this sale (252 − 42 = 210). The withholding does not change the VAT. The corrected income for income tax is €1,000. If she has to file [Form 130 (modelo 130)](/en/tramites/modelo-130), she will include that income and its withholdings. She will not have to if in 2025 "at least 70 per cent of the income from the activity was subject to withholding or payment on account" ([article 109.2 of the Income Tax Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a109)).

**Result at the end of the year:** about 96 invoices, 96 chained issue records (the chain carries on from the last record of the previous year if she uses the same software) and one more record for each corrective invoice.

> [!MELSO]
> If you would rather not prepare every invoice yourself, with Melso you prepare the draft, review its details and approve the issue in the app. Melso keeps the invoice with the rest of your income and expenses: see [invoicing with Melso](/en/facturas).

## What happens if you do not comply: penalties

[Article 201 bis of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) sets out two serious offences:

| Who | Offence | Fine |
| --- | --- | --- |
| User (you) | Holding uncertified software when it should be certified, or altered software | Flat €50,000 for each tax year |
| Producer or seller | Making or selling software that lets you hide or alter invoices, or that does not meet the technical specifications | €150,000 for each year in which they sold it and per type of software |
| Producer or seller | Selling software without the required certificate | €1,000 for each copy sold |

As a user, the obligation starts on the date that applies to you, currently 1 July 2027. Make sure the producer declares compliance and that there is no way to delete issued invoices.

## Common mistakes

- **Getting the date wrong.** Many articles still say January or July 2026, and others take October 2028 as settled. The legal date in force is 1 July 2027.
- **Treating the technical requirements as final.** Hacienda has announced another change to bring VeriFactu closer to ViDA. Choose software whose producer commits to updating it.
- **Thinking VeriFactu forces you to e-invoice.** You can keep sending invoices as a PDF or on paper. What changes is the software that creates them.
- **Using the free AEAT app without checking its limits.** It does not issue receipts and you cannot take your records to other software.
- **Deleting and redoing an invoice, or sticking with an Excel full of macros.** Mistakes are fixed with a corrective invoice, and an Excel file that builds your ledgers counts as an invoicing system from your date.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it: it works with you over WhatsApp and organises your income and expenses. With [invoicing with Melso](/en/facturas) you can prepare and issue invoices with your prior approval: you review the draft and approve the issue in the app. Depending on your activity and tax profile, Melso and its professionals prepare and review the returns included in your plan. You approve the exact draft in the app. With your authorisation, the professional files it with the AEAT and you keep the filing receipt. See the [pricing](/en/pricing), select **Get started** at [melso.ai](https://melso.ai) or [message us on WhatsApp](https://wa.me/34711589564).

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### Is VeriFactu mandatory for the self-employed in Spain?

Yes, if you invoice with computerised invoicing software (even for part of your business), you are not in the SII and your tax residence is not in the Basque Country or Navarre. The legal date today is 1 July 2027, set by Royal Decree-law 15/2025. A press note from the Ministry of Finance dated 5 October 2026 expects to push it back to October 2028, but as of 12 October 2026 no rule has been published in the BOE.

### When does VeriFactu start for the self-employed?

Under Royal Decree 1007/2023, as worded by Royal Decree-law 15/2025, autónomos must have their invoicing system up and running before 1 July 2027. On 5 October 2026 Hacienda announced that it expects to move this to October 2028, so that it lines up with mandatory e-invoicing. Until that rule is published in the BOE, the date in force is still July 2027.

### Which self-employed people are exempt from VeriFactu?

It does not apply to you if you write all your invoices by hand, in a receipt book or on a typewriter, if you are in the SII, if your tax residence is in the Basque Country or Navarre under their foral rules, or if the AEAT has granted you a waiver. Under the equivalence surcharge scheme it generally does not apply either. It does apply if the Invoicing Regulation requires you to invoice (its article 26, when you are taxed under direct assessment for income tax, as pharmacies are) or if you choose to invoice with software.

### Can I keep invoicing with Excel or Word?

Yes, as long as you only use them to type in the details, print or send the invoice and keep it. The AEAT makes clear that they are then not an invoicing system. If the spreadsheet has macros or formulas that produce the invoice register, the accounts or other tax results, it becomes an invoicing system and must comply with the VeriFactu regulation from your date.

### Is there a free VeriFactu app from the AEAT?

Yes. The AEAT (Spain's tax agency) offers a free invoicing app on its online portal that works in VERI*FACTU mode. You log in with Cl@ve Móvil, a digital certificate or an electronic DNI, and there is no limit on invoices. It has restrictions: it does not issue simplified invoices (receipts), it only allows one recipient per invoice, it does not accept regime codes 03, 05, 06 and 09, and it does not let you export your records to carry on invoicing with other software.

### What is the difference between VERI*FACTU and No VERI*FACTU?

In VERI*FACTU mode your software sends each record to the AEAT when you issue the invoice, it does not need to sign it (the fingerprint or hash is enough) and it is presumed to meet article 8 of Royal Decree 1007/2023 (articles 12 and 16). In No VERI*FACTU mode you keep the records in your own system, must sign them electronically (article 12), meet every requirement of article 8, including the event log, and hand them to the AEAT when it asks.

### What is the fine for using invoicing software that does not comply?

Article 201 bis of the General Tax Law fines the user a flat €50,000 for each tax year in which they hold uncertified software when it should be certified, or altered software. For the producer or seller: €150,000 for each year in which they sold it and per type of software if it lets you hide or alter invoices or does not meet the technical specifications, and €1,000 for each copy sold without certification. For the user, the obligation starts on the date that applies to them.

### How do I know whether VeriFactu software complies with the rules?

The producer must include a statement of compliance (declaración responsable) saying the software meets Royal Decree 1007/2023 and Order HAC/1177/2024, visible in the software itself and at purchase. Check that the statement covers the exact version you will use. Also check that the software generates the QR code, sends the records to the AEAT, issues corrective invoices without deleting the original and lets you export your data if you switch provider.

### Is VeriFactu the same as mandatory e-invoicing?

No. VeriFactu governs how the software you use to issue each invoice must work, so that the invoice cannot be altered. Mandatory e-invoicing between businesses and professionals comes from Law 18/2022 and Royal Decree 238/2026 of 25 March, and requires invoices to be sent in a structured format. According to the AEAT, it starts on 6 October 2027 if your turnover in the previous calendar year was over €8 million and on 6 October 2028 for everyone else.

### What must an invoice made with VeriFactu software include?

A full invoice carries the details in article 6 of the Invoicing Regulation; a simplified one, those in article 7. Both also carry a QR code of 30 x 30 to 40 x 40 mm (article 21 of Order HAC/1177/2024) and, in VERI*FACTU mode, one of the set legends, such as "VERI*FACTU". In a structured e-invoice it is enough to include the QR URL as a separate field, without the image of the code (article 20.2 of the same order).

## Sources

- [Royal Decree 1007/2023 of 5 December (Regulation on computerised invoicing systems), consolidated text](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840), BOE, accessed 2026-10-11
- [Royal Decree-law 15/2025 of 2 December (amends Royal Decree 1007/2023)](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446), BOE, accessed 2026-10-11
- [Order HAC/1177/2024 of 17 October (technical specifications for invoicing systems)](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138), BOE, accessed 2026-10-11
- [Law 58/2003 of 17 December, General Tax Law, article 201 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-11
- [Press office note, 5 October 2026: Expected change to the application deadlines for the outstanding obligations of Royal Decree 1007/2023](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf), Ministerio de Hacienda, accessed 2026-10-12
- [SIF and VERI*FACTU FAQ: scope](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html), AEAT, accessed 2026-10-11
- [The AEAT's free VERI*FACTU app](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/presentacion-declaraciones-ayuda-tecnica/aplicacion-gratuita-verifactu-aeat.html), AEAT, accessed 2026-10-12
- [Public E-Invoicing Solution (SPFE): Order HAC/1028/2026 and deadlines](https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/octubre/7/solucion-publica-facturacion-electronica.html), AEAT, accessed 2026-10-12
- [Personal Income Tax Regulation (Royal Decree 439/2007), article 95](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820), BOE, accessed 2026-10-12
- [Royal Decree 238/2026 of 25 March (mandatory e-invoicing between businesses and professionals), BOE of 31 March 2026](https://www.boe.es/eli/es/rd/2026/03/25/238), BOE, accessed 2026-10-12