This obligation is set out in article 201 bis of Law 58/2003 (Ley General Tributaria), available at boe.es.
In practice, every time you issue an invoice the software creates a record with its key data and a hash that links it to the previous record. That way no invoice can be deleted or changed without leaving a trace. The invoice carries a QR code your customer can use to check it on the tax agency's website. You can send the records to the tax agency as you go, which is the Verifactu mode proper, or keep them in your own system under extra requirements.
The typical mistake is thinking it only affects people who invoice a lot. The obligation depends on using software to invoice, not on volume. Another slip is waiting until the last month to switch tools: moving customers, series and templates takes time.
It is linked to the factura rectificativa, which also creates its own chained record, and to the register of issued invoices. kontora issues your invoices with Verifactu records.
Guides that use this term
- Verifactu or electronic invoicing: the difference between two obligations everyone mixes up
- Verifactu and SII: differences, who is obliged and why they do not add up
- Verifactu postponed: when it comes into force in 2027, which law sets the dates and what to do in the meantime
- Choosing accounting software as an autónomo in Spain: Verifactu, the free AEAT app and eight criteria to get it right
- Mandatory e-invoicing between businesses in Spain: what changes, when, and how to comply
Related terms
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