What is VeriFactu? Complete 2025 Guide

VeriFactu is Spain's AEAT (Tax Agency) invoice verification system established by the Anti-Fraud Law 11/2021 and Royal Decree 1007/2023. It requires all invoicing software in Spain to register, sign and transmit every invoice in real time. Mandatory for corporations from January 1, 2027 and for self-employed from July 1, 2027. Non-compliance fines reach up to €50,000 per year.

Who is affected?

Spanish companies subject to Corporate Tax, self-employed using invoicing software, hospitality, retail, commerce and franchises.

Key dates

• July 29, 2025 – Software vendors must be certified.
• January 1, 2027 – Corporations subject to Corporate Tax.
• July 1, 2027 – Self-employed and all other obligated parties.

How it works

Each invoice gets a SHA-256 hash chained to the previous one, a QR code linking to the AEAT verification site, and is submitted in real time to AEAT.

How Verifactu BDP Net helps

Verifactu BDP Net, operated by Comercio 18 SLU, integrates BDP Net (Spain's leading certified POS, +100,000 licenses) with AI for automatic compliance and intelligent reporting.