Veri*Factu in Spain: what a rental company must do

The uncomfortable part for a rental company is not the QR code. It is that every invoice now carries a record hash-chained to the one before it, so fixing a wrong amount by editing last month's invoice stops being something your software will let you do — and that a full invoice has to name who it is for, which is the awkward part when the customer is a Dutch tourist with no Spanish tax number. Below: whether it applies to you, your date, what a compliant system does, what to demand from a vendor, and what Renviq does.

Does Veri*Factu apply to your company?

The obligation follows the Spanish tax status of the business, not the owner's nationality or where they live. Article 3.1 of Royal Decree 1007/2023 names four groups, and a rental business is almost always one of them:

• Corporate income tax filers — a Spanish S.L. renting cars, scooters or boats.
• Individuals with an economic activity under Spanish personal income tax — an autónomo with two vans and a jet ski.
• Non-residents with a permanent establishment in Spain.
• Income-attribution entities, such as a comunidad de bienes between two partners.

Two groups are outside it. Businesses that keep their VAT record books through the Immediate Supply of Information (SII) are excluded by article 3.3 — that is anyone filing VAT monthly (turnover above roughly six million euros, VAT groups, the monthly refund register), and anyone who has opted into SII voluntarily. And the foral territories: the regulation applies only to taxpayers whose tax domicile is in common territory, so a company domiciled in Álava, Guipúzcoa or Vizcaya works under TicketBAI, and one in Navarra under Navarra's own system. Note that it is the tax domicile that decides, not the address on your rental desk.

The Canary Islands, Ceuta and Melilla are not outside it. Veri*Factu applies there exactly the same way; what differs is the tax you charge — IGIC in the Canaries, IPSI in Ceuta and Melilla, in place of IVA.

When is your deadline?

Royal Decree-law 15/2025 moved the dates. Yours depends on how the business is taxed:

Two other dates get overlooked:

• 29 July 2025. Software producers had nine months from the ministerial order's entry into force to offer fully adapted products, and software you buy new today must already be adapted. If you are choosing a system right now, that is enforceable today, not in 2027.
• 31 December of the year of your first submission. Once your system starts operating in VERI*FACTU mode, you stay in that mode until the end of that calendar year.

What changes on every invoice you issue?

A compliant invoicing system does three things at the moment you issue each invoice:

1. It generates an invoicing record. Not the invoice — a standardised summary carrying your NIF (the Spanish tax number of the business), the invoice number and series, the date, the total, the tax breakdown, and the identification of the recipient.
2. It chains that record to the previous one. Each record carries the SHA-256 fingerprint of the previous record of that same business. Alter an invoice from three months ago and every record after it stops verifying, which is exactly what the regulation is for.
3. It prints the tax QR on the invoice. On every invoice, full or simplified, with no threshold and no exemption. The code carries your NIF, the number, the date and the total; above it goes the caption QR tributario, and below it the sentence telling the customer the invoice is verifiable at the tax agency's electronic office.

A voided invoice does not simply vanish either: it produces a cancellation record, which is also chained. That is the biggest practical break with any invoicing software of five years ago, where deleting a wrong line was one click.

VERI*FACTU mode versus non-verifiable mode

The regulation allows two ways to comply, and it is the software — not you — that decides which one it works in.

VERI*FACTU mode removes roughly two thirds of the technical requirements in exchange for transmitting. For a small rental company it is usually the sensible choice: nothing to retain and nothing to prove after the fact, because the tax agency already has it.

What to demand from a vendor, and what does not exist

There is no certification. The Spanish tax agency does not certify, approve or homologate invoicing software, and says so in its own FAQ. What article 13 of Royal Decree 1007/2023 requires is that the producer signs a declaración responsable — a statement of responsibility — for each version, declaring that the system complies; that it is shown in writing and visibly inside the product itself; that it is handed to the client on acquisition; and that every version's declaration is kept. A vendor advertising itself as "homologado por Hacienda" or "AEAT-certified" is selling you something that does not exist.

What you can ask for, in writing:

• The declaración responsable for the version you will actually use, with its date.
• Which mode it runs in — VERI*FACTU or non-verifiable. One system may not switch between complying and not complying; a vendor offering it as an optional mode is describing two systems, and each needs its own declaration.
• What happens when the tax agency does not answer: whether the invoice still issues, whether the record is retried, and where you see how many are still owed.
• Whether the QR prints on simplified and rectificative invoices too, not only on full ones.
• Whether it supports IGIC and IPSI if you invoice from the Canaries, Ceuta or Melilla.

What a rental business hits that a shop does not

• You have to name the customer. A full invoice must identify its recipient, and the record format has no "we did not ask" option. For a Spanish customer that is their NIF; for a foreign tourist it is a validated intra-EU VAT number, a passport, or another official identity document, together with the country that issued it. That belongs in the customer record before pickup, not at the counter when the invoice refuses to issue. Downgrading the document to a simplified invoice to dodge a missing field changes its legal character, which is not a fix.
• A voided number is burnt for ever. Once a cancellation record exists for an invoice number, any later record carrying that number comes back as a duplicate. The habit of deleting a wrong document and reusing its number is finished.
• Corrections are rectificative invoices, not edits. A wrong daily rate, a rental that was shortened, an extra charged twice: you issue a credit note, which generates its own record. Editing the original is not a feature compliant software offers — it is the behaviour article 201 bis of the General Tax Law penalises, at 50,000 euros per financial year for holding such a system.

How Renviq does it

Renviq invoices in VERI*FACTU mode and only in that mode: every invoice and every credit note produces its record, chained with a SHA-256 fingerprint, and sends it to the tax agency. The declaración responsable is published and readable from inside the product, which is what article 15.3 of Orden HAC/1177/2024 asks for.

There is no switch to turn on. The system works out that it applies to you from the company details you enter for invoicing anyway — country, postal code and tax number:

1. Enter the company's NIF

   In company settings. It is checked against its control character, because a mistyped NIF is not discovered until the tax agency rejects your first record. From that moment every invoice you issue is chained, even though nothing is sent yet.

2. Upload your own AEAT certificate

   The FNMT representative or individual certificate — the same one you use to log into the tax agency's electronic office. It is what authenticates the submissions: without it Renviq chains the records but transmits nothing, and tells you so. With it, transmission starts.

3. Invoice as usual

   The record is built inside the same database transaction that issues the invoice, so there is no invoice without its record and no record for an invoice that half-failed. The QR is printed on the PDF of the invoice and of the credit note.

In the fiscal reports section you see the state of each record — pending, sent, accepted, accepted with errors or rejected — the tax agency's own reason when there is one, and how many are still unsent. A record that failed for a technical reason is retried hourly, and after 24 attempts it stops: what has not gone out in a full day is a missing field, not an outage, so you correct it and resend from the same list. A second view works backwards — it compares your invoices and credit notes against the records that exist and names the ones with none, which is the only thing that catches a record that was never created.

And what it does not do, so you do not find out late:

• No foral territories. If your tax domicile is in Álava, Guipúzcoa, Vizcaya or Navarra, you need software built for TicketBAI or for Navarra's system. Renviq supports neither.
• Nothing is transmitted until your certificate is there. Before that, records are chained but not sent. After your own deadline passes, Renviq blocks issuing an invoice rather than issuing one outside the rules — a system that let a Spanish taxpayer invoice around the regulation would not be a compliant system.
• No correcting record yet for one the tax agency accepted with errors: it is recorded and visible, and you fix it with your adviser, but the correcting submission is not generated automatically.
• Not "homologado", not certified by anyone, because no such certification exists. What exists is the declaración responsable linked above.
• One tax rate per company. If you put several rates on a single invoice, Renviq is not your invoicing software.

What to get ready before your date

1. Check the NIF you invoice under

   It must be the tax number of the business that issues, written the way the tax agency reads it, with no ES prefix. Everything else chains off it.

2. Get the digital certificate

   Representative certificate for a company, individual certificate if you are autónomo, from the FNMT. Identity is verified in person at a registration office or online with an electronic DNI, so allow weeks. Do not leave it to the month of your deadline.

3. Fix how you record customer identity

   Passport or identity-card number and the issuing country, in the customer record, captured at booking rather than at handover. For a tourist-facing rental this is the change that actually costs staff time.

4. Decide who issues what

   If your rental software will not be adapted in time, the usual way out is to issue invoices from a compliant invoicing product and keep the rental software for bookings, agreements and inspections. Decide that before the date, not after it.

Common mistakes

• Waiting until 2027 to choose software. The duty for software sold today to be adapted has been in force since July 2025.
• Treating the QR as the whole thing. The QR is the visible part; what gets inspected is the chained record behind it.
• Correcting an invoice by editing it. With a compliant system you issue a rectificative invoice, which produces its own record.
• Assuming your gestor covers it. A gestoría files taxes; the record is produced by the software you issue the invoice with, and the article 201 bis fine falls on whoever holds a non-compliant system.
• Confusing it with the traveller-registration duty. Reporting renter and driver data to the Ministry of the Interior is a separate obligation, to a different authority, on a different schedule.