VeriFactu guide
What it is, modes and full checklist.
VeriFactu · Companies
VeriFactu for companies: what applies from 01/01/2027
Entities filing Spanish corporate income tax must invoice with VeriFactu-compliant software from 01/01/2027. Each company needs its own issuer tax ID, electronic certificate and record chain, including every company within a group, and errors are fixed with corrective invoices.
Book a demoUpdated on 03/11/2026
Which date applies to you
| Situation | Date | Source |
|---|---|---|
| SL, SA, cooperatives and other corporate income tax payers | 01/01/2027 | RDL 15/2025 (BOE 03/12/2025) |
| Joint ownerships and non-commercial civil partnerships (pass-through taxation) | 01/07/2027 | RDL 15/2025 (BOE 03/12/2025) |
| Companies reporting VAT through SII | Not applicable | RD 1007/2023, art. 3 |
| Postponement to October 2028 | Announced 05/10/2026 | Not yet in the Official Gazette |
What changes day to day
- Nothing in how you invoice if the software complies: you create the invoice and the record, hash, QR code and submission happen automatically.
- Sent invoices are not edited. Errors are fixed with corrective invoices.
- Every invoicing channel counts. ERP, online shop and invoicing software must all comply. With the FacturAda API you can issue from your ERP without duplicating compliance.
- The certificate becomes critical. If it expires, submissions fail. FacturAda shows the expiry date in the company profile.
Groups and multiple companies
VeriFactu works per issuer tax ID. In a group, each company is a separate taxpayer.
| Requirement | How it works |
|---|---|
| Record chain | One chain per company |
| Certificate | One per company, in each company profile |
| Activation | Per company |
| Rejections | A rejection only pauses that company’s submissions |
| Access | Users with access per company in the same installation |
More in multi-company and FacturAda for groups of companies.
How to prepare before 01/01/2027
- List every company and every system that issues invoices.
- Ask each software provider for its responsible declaration.
- Renew certificates expiring before 2027.
- Organise series with sequential numbering.
- Agree with your accountant how bookkeeping will arrive (A3 and Dimoni export in FacturAda).
- Turn VeriFactu on for a pilot company and check the first submissions in the log.
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: ampliación del plazo de adaptación de los sistemas de facturaciónChecked on 03/11/2026 (in Spanish)
Frequently asked questions
When must a Spanish SL comply with VeriFactu?
On 01/01/2027, like every corporate income tax payer, under RDL 15/2025. The postponement to 2028 announced on 05/10/2026 is not yet in the Official Gazette.
Does a company under SII have to comply?
No. Companies reporting VAT through SII are outside the regulation.
Does each group company need its own certificate?
In FacturAda, yes: each company submits with its own certificate and record chain.
Can I issue from my ERP and comply?
If the ERP does not comply, you can create the invoices in FacturAda from the ERP via the API: FacturAda calculates the hash, generates the QR code and submits the record.
We'll show you with your own data
In 30 minutes we go through your companies, your series and your VeriFactu setup. No commitment.