VeriFactu deadline calculator
Tell us whether you invoice as a company, as a freelancer or as another entity, where you pay your taxes and whether you already use invoicing software. The calculator returns the deadline set by Royal Decree 1007/2023 after the 2025 extension, together with the concrete steps to get there without surprises.
Your VeriFactu deadline
Deadline:
What to do now
- Ask your vendor whether the software generates invoicing records with a chained hash and a QR code, and from which version.
- Ask for the manufacturer's responsible declaration: the AEAT neither approves nor certifies software, so that document is the only guarantee.
- Choose the mode: VeriFactu (each record sent immediately to the AEAT) or non-VeriFactu (signed records kept on file).
- If you switch software, migrate customers, catalogue and invoice series months ahead, not the week before.
- If your company is in the SII (VAT books reported through the AEAT office), you are outside VeriFactu: confirm it with your adviser.
- The Canary Islands, Ceuta and Melilla are within the regulation even though they have their own indirect taxes.
Two deadlines, one regulation
VeriFactu is the common name of the Spanish Regulation on invoicing software systems, established by Royal Decree 1007/2023 and specified technically by Order HAC/1177/2024. The current calendar splits taxpayers into two groups: corporate income tax payers (SL, SA and other entities subject to that tax) must have a compliant system by 1 January 2027; everyone else who is bound by the regulation (freelancers, joint-ownership entities, civil partnerships and other pass-through entities) has until 1 July 2027.
Foral territories: TicketBAI and Batuz
The regulation applies in the common territory, including the Canary Islands, Ceuta and Melilla. The Basque Country and Navarre have their own tax authorities and their own invoicing rules: the three Basque provinces run TicketBAI (in Bizkaia as part of Batuz) and Navarre has its own calendar. If you pay taxes to a foral authority, VeriFactu does not apply to you and you must follow the rules of your provincial council or of the Navarre tax authority.
What if I still invoice on paper?
The obligation falls on anyone who uses a computerised invoicing system. If you issue every invoice by hand from a printed invoice book, the regulation does not reach you for as long as you keep doing so. However, the day you use a spreadsheet, a word processor or a point-of-sale terminal to invoice, that system will have to meet the requirements from your deadline onwards. Companies in the SII (immediate VAT ledger reporting) are also outside the scope, since they already report their VAT books to the AEAT.
What to do before the deadline
Check with your vendor that the software generates invoicing records with a chained hash and a QR code, ask for the manufacturer's responsible declaration (the AEAT does not approve any software) and decide whether you will send the records to the AEAT under the VeriFactu mode or keep signed records under the non-VeriFactu mode. If you switch software, migrate customers and invoice series with plenty of margin.
Frequently asked questions
What is the VeriFactu deadline for an SL (Spanish limited company)?
An SL pays corporate income tax, so its invoicing system must comply with the regulation by 1 January 2027. The deadline does not depend on the size or turnover of the company.
When does VeriFactu become mandatory for freelancers?
Freelancers and all other obliged parties who do not pay corporate income tax have 1 July 2027 as their deadline, six months after companies. On 5 October, in a press release, the Ministry of Finance announced it intends to postpone VeriFactu to October 2028, but this is not in the BOE: today this date applies.
Does VeriFactu apply in the Basque Country and Navarre?
No. The foral tax authorities have their own rules: TicketBAI in the three Basque provinces (Batuz in Bizkaia) and Navarre's own system. If you pay taxes there, check with your foral authority.
Do I have to send invoices to the AEAT from the deadline?
Only if you choose the VeriFactu mode, which sends each invoicing record to the AEAT when the invoice is issued. The non-VeriFactu mode requires keeping signed records with a chained hash, without immediate submission.
What happens if I do not adapt in time?
Article 201 bis of the Spanish General Tax Act sets a fine of €50,000 per tax year for anyone using a system that does not comply with the regulation. It is a fixed amount, not a maximum.
General information based on Royal Decree 1007/2023, Order HAC/1177/2024 and the Spanish Invoicing Regulation. It is not tax advice: for your specific case, check the AEAT electronic office.