Verifactu: Exactly What It Is and How It Works (Simple Guide 2026)

#Verifactu in 30 seconds (for those in a hurry)

Verifactu is the new Spanish Tax Agency’s Computerized Invoicing Systems (SIF) regulation. If you use any program or software to issue invoices, that system must comply with the technical requirements of the SIF.

Deadline: 1 January 2026 (according to RD 1007/2023).

What you need: software that meets all SIF requirements (inalterability, traceability, electronic signature, etc.).

What you CANNOT use: Excel or Word (with formulas), or any software that does not comply with the regulation.

Important: If you invoice manually on paper (without using any software), you are not obliged.

If you want to understand the detail, please read on.

#What exactly is Verifactu?

Verifactu is the new mandatory electronic invoicing system in Spain, established by the Anti-Fraud Law (Law 11/2021) and developed by Royal Decree 1007/2023.

Its name comes from “VERIficación de FACTUras” and its objective is simple: that the Tax Authorities can verify that your invoices are authentic and have not been manipulated.

#Why was Verifactu created?

The problem that Hacienda wants to solve is clear: until now, anyone could:

• ✗Invoice with Excel (formulated) and modify data afterwards
• ✗Delete invoices from the system
• ✗Create fake invoices without trace
• ✗Duplicate numbering
• ✗Manipulate declared amounts

With Verifactu, all that stops. Every invoice is permanently and unalterably recorded.

#How does Verifactu work? Step-by-step explanation

How Verifactu works is simpler than it sounds. You don’t have to do anything technical, your software does it all automatically.

#Step 1: You issue an invoice

You create your invoice as usual: customer data, concept, amount, VAT.

#Step 2: The software generates a unique digital signature (CSF)

Automatically, your software generates a Secure Invoice Code (CSF): a unique electronic signature that identifies that specific invoice.

#Step 3: Invoices are chained together

Each new invoice is “linked” to the previous one, creating a chain that is impossible to break. If someone tried to delete or modify an intermediate invoice, the entire chain would be broken and obvious.

#Step 4: A verifiable QR code is included

Each invoice carries a QR code that anyone (including your customer or a tax inspector) can scan to verify that the invoice is authentic.

#Step 5: The IRS can verify at any time

The AEAT can access your records to check that everything is in order. Depending on the modality you choose, this can be in real time or on demand.

#Who is affected by the SIF/Verifactu regulation?

The regulation affects those who use a computer system to issue invoices. It is not a universal obligation for everyone who invoices, but for those who use invoicing software.

#When are you obliged?

You are obliged to comply with the SIF regulation if:

• ✓You use any program or software to issue invoices
• ✓You use Excel or Word WITH formulas to calculate totals, VAT, etc.
• ✓You have a POS or computerized point of sale system
• ✓You use any invoicing application (web, mobile or desktop)

#When are you NOT required?

• ✓You invoice manually on paper (without using any software)
• ✓You are a SII taxpayer (large companies, they already have similar system)
• ✓You operate in regimes with no obligation to invoice
• ✓You are in the Basque Country or Navarra (they have their own systems)

#Special cases

Some situations have specific treatment:

• SII taxpayers: They already report to AEAT, they do not need to additionally comply with Verifactu
• Special regimes: Certain tax regimes may have different obligations
• Foral territories: Basque Country and Navarre have their own systems
• Canary Islands, Ceuta and Melilla: May have particularities in IGIC/IPSI

#Key dates of the SIF regulation

According to Real Decreto 1007/2023, these are the established dates:

#The two modes of the SIF regulation

The law establishes two modes of operation for computerized billing systems. Both are valid and legal, but have important differences.

#VERI*FACTU mode (with automatic sending to AEAT)

How it works: Your software automatically sends billing records to AEAT servers at the time each invoice is issued.

• ✓Automatic sending of records to the AEAT
• ✓AEAT custody of your records
• ✓Less local custody requirements
• ✓Invoice includes legend: 'Invoice verifiable at sede.agenciatributaria.gob.es'

Advantages:

• Greater transparency before the Tax Authorities
• The AEAT already has your data (fewer subsequent requirements)
• Less responsibility for custody of records
• Reduces the risk of inspections

Disadvantages:

• IRS sees your transactions in real time
• Less privacy

#SIF mode without VERI*FACTU (no automatic sending)

How it works: The software generates and keeps the billing records, but does NOT automatically send them to the AEAT. They are only sent if the tax office requires them.

• ✓The software generates all the required records (signature, chaining, etc.).
• ✓You keep custody of the records in your system
• ✓There is NO automatic submission to the IRS
• ✓You only send the records if the AEAT requests it

Advantages:

• Increased privacy
• Full control of your data

Disadvantages:

• Increased custodial responsibility
• More stringent technical security requirements
• You must retain and be able to export records upon request

#Which one to choose?

For most freelancers and small businesses, we recommend the VERI*FACTU (automatic remittance) mode. Although the IRS sees your invoices in real time, you significantly reduce the risk of inspections and associated paperwork.

#What is the QR code on invoices?

As of Verifactu, all invoices must include a verifiable QR code.

#What is it for?

The QR code allows anyone to verify that the invoice:

• Is authentic
• Has not been modified
• It is correctly registered

#How does it work?

1. Your client (or an inspector) scans the QR with his cell phone
2. It automatically connects to the AEAT’s electronic headquarters
3. AEAT confirms if the invoice is valid

#Do I have to do anything?

No. Your software generates the QR code automatically. You just issue the invoice as usual.

#What do you need to comply with the SIF regulation?

The good news: you just need software that meets all the technical requirements.

#Technical requirements for RIS

Not just any software will do. The software must meet ALL technical requirements set forth in the regulation:

• ✓Inalterability: records cannot be modified once generated
• ✓Traceability: Each transaction is recorded with date, time and sequence
• ✓Chaining: Each invoice is linked to the previous one by hash
• ✓Electronic signature: Generates the Secure Invoice Code (SIC)
• ✓QR Code: Includes verifiable code on each invoice
• ✓Registration of registration: Responsible declaration of the software before the AEAT
• ✓Export: Ability to export records in required format
• ✓Custody: Secure preservation of records
• ✓XML format: Compliance with the established technical format

#How much does it cost?

Less than you think. The AEAT offers a free VERI*FACTU app since October 2025, although it has limitations (no tickets allowed, manual process).

For professional use with automation, the cheapest option is BeeL.es with 4,90€/month (annual plan).

#Do I need technical knowledge?

No. Modern software is designed so that anyone can use it. If you know how to use email, you know how to use BeeL.es.

#Differences between Verifactu, SII and TicketBAI

There are several electronic invoicing systems in Spain that are sometimes confused. Here are the clear differences:

#Verifactu vs SII

If you already use SII: You have no additional obligation to comply with the SIF regulation.

#Verifactu vs TicketBAI

Note: Navarre has its own different system.

#Can I still invoice with Excel?

It depends. If you use Excel with formulas to calculate totals, VAT, etc., it is considered a “computerized billing system” and must comply with Verifactu. If you type everything manually without formulas, you would technically not be using a computer system.

#Why formulated Excel is worthless?

Excel with formulas can’t:

• ✗Generate electronic signatures (CSF)
• ✗Chain invoices
• ✗Create verifiable QR codes
• ✗Maintain unalterable records
• ✗Prevent subsequent modifications

The simplest solution: use compatible software such as BeeL.es. For 4,90€/month you have all these functions automatic and uncomplicated.

#Frequently asked questions about Verifactu

#Conclusion: Verifactu is simpler than it seems

Verifactu is not complicated. You just need:

1. A compatible software (such as BeeL.es from 4,90€/month)
2. Set up your fiscal data (5 minutes or less)
3. Start billing (same as always)

The software takes care of everything technical: digital signatures, chaining, QR codes, unalterable records…

#Recommended next steps

#Additional Resources

• Complete guide to Verifactu for freelancers - Delves into technical requirements and preparation
• Fines and penalties for not complying with Verifactu - What happens if you don’t adapt
• How to choose the best Verifactu invoicing software - Detailed comparison

#Official sources

• Royal Decree 1007/2023 - Regulation of Computerized Invoicing Systems
• Law 11/2021 - Law on Measures to Prevent and Combat Tax Fraud
• Order HAC/1177/2024 - Technical specifications of invoicing systems
• AEAT - Frequently asked questions about Verifactu and billing systems