Chained SHA-256 hash
Each record has a hash over the issuer tax ID, number, date, invoice type, tax amount, total, previous hash and record timestamp. Each company has its own chain.
VeriFactu guide
VeriFactu: what it is, who must comply and which software complies
VeriFactu is the Spanish Tax Agency (AEAT) system that requires every invoice to create a record with a chained hash and a QR code, sent to the AEAT by the invoicing software. It applies from 01/01/2027 to companies and 01/07/2027 to everyone else.
Book a demoUpdated on 03/11/2026
What VeriFactu is
VeriFactu (VERI*FACTU in the regulation) is the reporting mode defined by Royal Decree 1007/2023, the Spanish regulation on invoicing software. It sets what any program used to issue invoices must do: keep a record of every invoice that cannot be altered without leaving a trace, chain it to the previous one and be able to prove it.
In practice the software changes, not the way you invoice. If the software complies, you keep creating invoices as before; the record, the hash, the QR code and the submission are handled by the program.
01/01/2027
Corporate income tax payers
01/07/2027
Everyone else (sole traders and others)
SHA-256
Hash per record, chained to the previous one
1
AEAT QR code on every invoice
Who must comply and when
It applies to businesses and professionals who issue invoices with software and are taxed under the common Spanish regime. Current dates were set by Royal Decree-law 15/2025 (Official State Gazette, 03/12/2025).
| Who | Date | Rule |
|---|---|---|
| Corporate income tax payers | 01/01/2027 | RDL 15/2025, BOE 03/12/2025 |
| Everyone else: sole traders, partnerships… | 01/07/2027 | RDL 15/2025, BOE 03/12/2025 |
| New postponement to October 2028 | Announced by the Treasury on 05/10/2026 | Not yet in the Official Gazette: dates unchanged for now |
- Businesses reporting VAT through SII (immediate supply of information) are excluded.
- The Basque Country and Navarre have their own systems (TicketBAI and equivalents).
- By taxpayer type: VeriFactu for companies and VeriFactu for sole traders.
Two modes: VERI*FACTU and non-VERI*FACTU
The regulation allows two ways to comply. FacturAda works in VERI*FACTU mode: every record is sent to the AEAT when the invoice is issued.
| VERI*FACTU | Non-VERI*FACTU | |
|---|---|---|
| Submission to the AEAT | Automatic, record by record | Not sent; kept and delivered on request |
| Signature of each record | Not required | Electronic signature of each record |
| QR code on the invoice | Yes | Yes |
| Legend on the invoice | «Factura verificable en la sede electrónica de la AEAT» | No |
| Chained hash | Yes | Yes |
| FacturAda mode | Yes | No |
How FacturAda does it
Everything VERI*FACTU requires is included in every installation. What follows is checked against the product code.
AEAT QR code
Generated when the invoice is created with the AEAT verification URL (tax ID, number, date and amount) and printed on the PDF with the required legend.Automatic submission
Records are sent to the AEAT over SOAP using the company certificate. A process checks pending records every 30 seconds and respects the waiting time set by the AEAT.Retries and corrections
If the AEAT rejects a record, an alert appears in the top bar and further submissions for that company pause. Once the invoice is fixed it is sent again, as a correction (subsanación) when needed.Visible submission log
The «VeriFactu records» page lists every submission with its status (pending, accepted or rejected), the XML sent, the AEAT response and the error description.Corrective invoices
Errors are fixed with corrective invoices by substitution, with the AEAT reason code (types R1, R2 and R4). Accepted invoices are locked.
The responsible declaration
There is no certification of VeriFactu software. The software producer signs a responsible declaration (declaración responsable) stating that the system complies, one per version, as set out in RD 1007/2023, amended by RD 254/2025, and Order HAC/1177/2024.
FacturAda’s declaration, signed by SOFTNAT S.L., is included in every installation and available from the plan settings in the app. More in what the responsible declaration is.
How to turn VeriFactu on in FacturAda
Four steps, once per company.
Upload the company certificate
In the company profile, upload the electronic certificate and enter its password. It must include the legal representative and the company details. FacturAda shows the issuer and the expiry date.
Turn VeriFactu on
In the VeriFactu block of the same profile, switch it on. It cannot be activated without a valid certificate.
Issue the first invoice
When it is created, the SHA-256 hash chained to the previous record is calculated and the AEAT QR code is generated and printed on the PDF.
Check the submission
The record is sent to the AEAT automatically. «VeriFactu records» shows the XML sent, the response and, if rejected, the reason.
Checklist for companies
What to have sorted before your date.
- Know your date: 01/01/2027 if you file corporate income tax; 01/07/2027 otherwise.
- Make sure every channel that issues invoices uses compliant software (including ERPs and online shops).
- Ask your software provider for the responsible declaration of the version you use.
- Keep each company’s electronic certificate valid and its password at hand.
- Review invoice series: numbering must be sequential within each series.
- Agree how errors are fixed: with a corrective invoice, never by editing a sent invoice.
- For groups: each company needs its own tax ID, certificate and record chain.
- Issue a test invoice and check that the QR code opens the AEAT site.
Sources
- Real Decreto-ley 15/2025, de 2 de diciembre (BOE 03/12/2025)Checked on 03/11/2026 (in Spanish)
- Real Decreto 1007/2023 (Reglamento VERI*FACTU), texto consolidadoChecked on 03/11/2026 (in Spanish)
- Real Decreto 254/2025, de 1 de abrilChecked on 03/11/2026 (in Spanish)
- Orden HAC/1177/2024, de 17 de octubre (especificaciones técnicas y declaración responsable)Checked on 03/11/2026 (in Spanish)
- AEAT: ampliación del plazo de adaptación de los sistemas de facturaciónChecked on 03/11/2026 (in Spanish)
- AEAT: preguntas frecuentes sobre el ámbito de aplicación (hojas de cálculo, SII, territorios forales)Checked on 03/11/2026 (in Spanish)
- AEAT: preguntas frecuentes sobre sistemas informáticos de facturaciónChecked on 03/11/2026 (in Spanish)
Frequently asked questions
What is VeriFactu?
It is the mode of the Spanish invoicing software regulation (RD 1007/2023) in which the software sends a record of each invoice to the AEAT when it is issued, with a chained hash and a QR code on the invoice.
When is VeriFactu mandatory?
From 01/01/2027 for corporate income tax payers and from 01/07/2027 for everyone else, under Royal Decree-law 15/2025 (BOE 03/12/2025). On 05/10/2026 the Treasury announced a postponement to October 2028 that is not yet in the Official Gazette.
Does VeriFactu apply to sole traders?
Yes, if they invoice with software and are not under SII. Their date is 01/07/2027.
Is there certified VeriFactu software?
No. The AEAT does not certify software. The producer signs a responsible declaration for each version stating that it complies.
Are VeriFactu and e-invoicing the same thing?
No. VeriFactu covers recording and reporting your invoices to the AEAT. Mandatory B2B e-invoicing (Crea y Crece law, RD 238/2026) covers exchanging structured invoices between businesses, with other dates: 06/10/2027 and 06/10/2028.
Can I keep invoicing with Excel or Word?
According to the AEAT FAQ, using a word processor or spreadsheet only to type and print invoices, without generating the invoice ledger, is generally not covered. A spreadsheet with macros that generate the ledger is invoicing software and must comply. Mixing software-issued and manually made invoices is not allowed.
What if a sent invoice has an error?
It is not edited: you issue a corrective invoice. If the AEAT rejects a record, FacturAda shows an alert, pauses that company’s submissions and resends it once fixed.
Do I need a digital certificate?
In FacturAda, yes: submissions are signed with each company’s electronic certificate, uploaded once in the company profile.
Can I turn VeriFactu off later?
Only while no invoices have been sent. Once records have been sent, FacturAda does not allow turning it off.
See VeriFactu working
In 30 minutes we set up a test company, issue an invoice and look at its AEAT record.