VeriFactu guide
What it is, modes and checklist.
VeriFactu · Sole traders
VeriFactu for sole traders: who must comply and when
If you are a Spanish sole trader (autónomo) and issue invoices with software, VeriFactu applies from 01/07/2027. Your software must record each invoice with a chained hash, add a QR code and send it to the AEAT. If it complies, you invoice as today.
Book a demoUpdated on 03/11/2026
Does VeriFactu apply to you?
| Situation | Applies? | From |
|---|---|---|
| You invoice with software or an invoicing app | Yes | 01/07/2027 |
| You use Word or Excel only to type and print invoices | Generally no, per the AEAT; yes if macros generate the invoice ledger | — |
| You report VAT through SII | No | — |
| You are taxed in the Basque Country or Navarre | No: TicketBAI or the regional system applies | — |
| You only issue handwritten paper invoices | No | — |
What changes day to day
- Your invoices carry a QR code and the legend «Factura verificable en la sede electrónica de la AEAT».
- A sent invoice cannot be deleted or edited. Mistakes are fixed with a corrective invoice.
- Numbering must be sequential, with no gaps or reused numbers.
- You need your digital certificate so the software can submit records (in FacturAda, yes).
How to choose software as a sole trader
- The producer has a responsible declaration for the version you use.
- It submits to the AEAT automatically and shows you if a submission failed.
- Corrections are made with corrective invoices, not by editing.
- You can pass invoices and expenses to your accountant without retyping.
- If you file forms 303 and 130 yourself, check the software prepares them: FacturAda does not (it gives a VAT and withholding summary and form 347).
FacturAda suits sole traders who need more than a basic app: expenses with OCR, delivery notes and signed work reports or recurring invoices. It does not compete on price. More in FacturAda for sole traders.
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)
- AEAT: preguntas frecuentes sobre el ámbito de aplicación (hojas de cálculo, SII, territorios forales)Checked on 03/11/2026 (in Spanish)
Frequently asked questions
Is VeriFactu mandatory for sole traders?
Yes, for those who invoice with software and are not under SII. The date is 01/07/2027 under RDL 15/2025.
Has VeriFactu been postponed to 2028?
The Treasury announced it on 05/10/2026, but it is not published in the Official Gazette. Until it is, the binding date is 01/07/2027.
Can I keep invoicing in Excel?
According to the AEAT, if you only use the spreadsheet to type and print the invoice and it does not generate the invoice ledger, you are generally not covered. If macros generate the ledger, it counts as invoicing software and must comply.
Does VeriFactu file my VAT return?
No. It only records and reports your invoices. Forms 303 and 130 are still filed separately.
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