VeriFactu invoice requirements checker
Tick the details your invoice already includes and find out whether it meets the mandatory content of the Spanish Invoicing Regulation (Royal Decree 1619/2012) and the elements VeriFactu adds: QR code, legend, registration record and chained hash. The result tells you exactly what is missing before your deadline.
Your invoice is missing mandatory details
0 of 17 requirements ticked · 0 %
Missing
- Number and, where applicable, series
- Date of issue
- Full name or company name of the issuer
- Issuer's tax ID (NIF)
- Recipient's name or company name and tax ID
- Address of the issuer and of the recipient
- Description of the transactions
- VAT rate or rates applied
- VAT amount shown separately
- Transaction date if different from the date of issue
- Specific mentions where applicable
- QR code on the invoice
- Legend "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT"
- Registration record generated for each invoice
- SHA-256 hash chained to the previous record
- Cancellation record for cancelled invoices
- Records kept unaltered
Indicative checklist: it does not replace checking your software or professional advice.
What the Invoicing Regulation requires
Article 6 of Royal Decree 1619/2012 sets the content of every full invoice: number and, where applicable, series; date of issue; full name or company name of the issuer and of the recipient; the issuer's tax ID (and the recipient's when they are a business or a professional, among other cases); the address of both; a description of the transactions with the unit price before tax and any discounts; the VAT rate or rates applied; the VAT amount shown separately; the date of the transaction when it differs from the date of issue; and any specific mentions that apply, such as the rule granting an exemption or the words "reverse charge". A simplified invoice (a receipt) needs fewer details and is only allowed up to €400 including VAT, with sector exceptions up to €3,000.
What VeriFactu adds
Royal Decree 1007/2023 does not change those details; it adds requirements to the system that produces them. Every invoice issued with a computerised system generates a registration record with a hash (SHA-256) chained to the previous record's hash, so that none can be deleted or altered unnoticed; if the invoice is cancelled, a cancellation record is generated. The invoice carries a QR code that lets anyone verify it at the AEAT electronic office and, when the system sends the records to the tax agency (VeriFactu mode), it includes the legend "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT". The technical specifications of the QR code and the records are in Order HAC/1177/2024.
How to use the result
The checker does not replace your software or an adviser: it is a checklist to spot gaps. If you are missing Invoicing Regulation details, fix your template today; if you are missing the VeriFactu elements, ask your vendor how and when they will add them, or run the free diagnosis to learn your deadline.
Frequently asked questions
Is an invoice without a QR code valid today?
Yes. The QR code and the hashed records are only enforceable from your deadline: 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else. Before that date the invoice must comply with Royal Decree 1619/2012.
Is the VERI*FACTU legend mandatory?
Only when the system sends the invoicing records to the AEAT (VeriFactu mode). If you choose the non-VeriFactu mode, the invoice carries the QR code but not that legend.
What is the chained hash?
It is a cryptographic digest (SHA-256) of each invoicing record that includes the hash of the previous record. Chaining the hashes means any deletion or alteration breaks the chain and becomes visible.
Can I keep issuing receipts or simplified invoices?
Yes. Simplified invoices remain allowed up to €400 including VAT (€3,000 in certain retail sectors) under article 4 of Royal Decree 1619/2012, and they also generate their invoicing record when issued by a computerised system.
What if I make a mistake on an invoice that is already recorded?
You do not edit it: you issue a corrective invoice or cancel it through a cancellation record, which is also chained. Fixing it by deleting the original record is precisely what the regulation prevents.
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.