VERI*FACTU readiness: what to verify before the 2027 deadlines
Spanish invoicing-system rules are often shortened to “VERI*FACTU,” but the term can create two misunderstandings. The regulation covers systems used to issue invoices, not every product that reads or accounts for supplier invoices. It also provides two valid operating modes, only one of which sends invoice records to the Spanish tax authority immediately after they are created.
This guide reflects the official AEAT material available on 20 August 2026. It is educational and is not legal or tax advice.
What the rules cover
Royal Decree 1007/2023 and its implementing rules establish requirements for computerised invoicing systems used by businesses and professionals within scope. The objective is to protect the integrity, preservation, accessibility, legibility, traceability, and inalterability of invoicing records.
The rules concern the issue of sales invoices. They do not turn software that receives supplier invoices into a VERI*FACTU service.
Two valid operating modes
The AEAT describes two ways for an in-scope invoicing system to comply:
- VERI*FACTU mode sends the invoice record to the AEAT electronic office immediately after it is produced.
- NO VERI*FACTU mode does not send each record immediately, but must meet additional security requirements, including system-generated signatures and an event log under the regulation.
Both modes include regulated invoicing records and QR requirements. Do not evaluate a product on a general statement that it is “VERI*FACTU-ready.” Ask which mode it supports and request evidence for the exact system you will use.
Current deadlines
Following Royal Decree-law 15/2025, the general adaptation dates are:
- 1 January 2027 for taxpayers subject to Spanish Corporate Income Tax.
- 1 July 2027 for the other covered taxpayers referred to in Article 3.1.
The scope is not universal. Material exclusions include taxpayers operating under SII for their own invoices and, in the circumstances set out by the rules, taxpayers under the Basque and Navarre regimes. Confirm the exact position with a qualified adviser.
VERI*FACTU and SII are different
SII and the RRSIF invoicing-system rules have different scopes and obligations. The AEAT states that taxpayers fulfilling SII obligations for their own invoices are excluded from RRSIF. One should not be described as the next version of the other.
Seven questions for your invoicing-software provider
- Is our entity and invoicing activity within the RRSIF scope?
- Which mode does this exact product support: VERIFACTU, NO VERIFACTU, or both?
- How are invoice creation, correction, and cancellation records generated and preserved?
- How are the required security controls, chaining, signatures, and event records handled for the selected mode?
- How are QR requirements implemented on the invoices we issue?
- What changes are required in our current invoicing process before our deadline?
- Which records, exports, and support will be available if the AEAT requests information?
Ask the provider to show the current product and documentation. Keep the answer specific to your legal entity, invoicing flow, territory, and selected mode.
Where Calitem fits
Calitem does not issue sales invoices and does not replace an invoicing system governed by RRSIF, VERI*FACTU, SII, or regional invoicing rules. It works on the supplier-invoice side: receiving documents, extracting data, detecting duplicates, matching purchase documents, routing approvals, and preparing journal entries for review and ERP submission.
The ERP or invoicing system remains responsible for the regulated sales-invoice process and the applicable tax reporting or record requirements.