Veri*Factu
When does Veri*Factu apply to you?
Two answers give you the date your invoicing has to be Veri*Factu-ready, or tell you that a different regime governs you instead. Spain only. Nothing you pick is sent anywhere.
Your situation
Where you file and how you are taxed
Veri*Factu applies to you from
January 1, 2027
You pay corporate income tax, so your invoicing system has to comply before 1 January 2027 — the first of the two dates set after Real Decreto-ley 15/2025.
One date has already passed: since 29 July 2025, invoicing software sold new in Spain has had to ship an adapted version. If you are choosing or replacing software this winter, the requirement is not 2027 — it is now.
What this does and does not tell you
- The dates are the tax agency's own, after Real Decreto-ley 15/2025: corporate income tax payers before 1 January 2027, everyone else before 1 July 2027.
- General information, not tax advice. It reads two facts about your business and knows nothing about your activity, your registrations or anything else a gestor would ask. Confirm your own case with one.
- Nothing you select is sent to us or stored. The answer is worked out in this browser tab.
Questions
Veri*Factu FAQ
Is Veri*Factu the same as mandatory e-invoicing?
No. Veri*Factu governs the invoicing system: every invoice produces a record, chained with a fingerprint and sent to the tax agency. Mandatory B2B electronic invoicing under the Crea y Crece law is a separate obligation with its own timetable. A rental business can be reached by both.
Does Veri*Factu apply to boat charter?
Yes, if you invoice from Spain. It is an invoicing obligation, so it follows the invoice rather than the vehicle, and a charter company issuing invoices in Spain is inside it on the same dates. Other duties are not symmetrical — traveller registration covers motor vehicles, which is a separate question.
Is any software certified or homologado by the tax agency?
No. The tax agency certifies nothing and no such approval exists. What exists is the producer's declaración responsable, signed for each version of the system. Ask any vendor for theirs and from which date it runs; a vendor advertising itself as homologado is selling something that is not real.
What happens if my invoicing software is not adapted in time?
Article 201 bis of the General Tax Law penalises holding or using systems that do not meet the requirements — our Veri*Factu guide cites 50,000 euros per financial year for holding one. The practical answer is to change software before your date rather than on it, because a migration in season is the expensive version.
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