Corporate Income Tax taxpayers
Taxpayers under article 3.1.a) must have adapted their invoicing systems before 1 January 2027.
VeriFactu / VERI*FACTU
VeriFactu invoicing software for freelancers and SMEs
Fiscora is invoicing software built for Spain’s computerized invoicing system (SIF) rules: hash chaining, verification QR codes, and submission of invoicing records to the Spanish Tax Agency.
- VeriFactu QR
- SHA-256 chaining
- AEAT submission
- SIF responsible declaration
Who must comply and current deadlines
RD-ley 15/2025 · AEAT
Corporate Income Tax taxpayers
Taxpayers under article 3.1.a) must have adapted their invoicing systems before 1 January 2027.
All other obligated parties (including freelancers)
Other obligated parties under article 3.1 must have adapted systems operational before 1 July 2027.
What VeriFactu is
VeriFactu (verifiable invoice issuance) is the Spanish Tax Agency framework requiring invoicing software used in Spain to produce integral, tamper-evident, verifiable invoicing records.
The main legal basis is Royal Decree 1007/2023 and Order HAC/1177/2024, which set the technical requirements for computerized invoicing systems (SIF) and the record formats.
This page summarizes public requirements and how Fiscora applies them. It is not tax advice and does not replace official AEAT guidance.
Who must comply and current deadlines
Under the current wording of final provision four of RD 1007/2023 after Royal Decree-Law 15/2025 (and the AEAT information note):
All other obligated parties (including freelancers)
Other obligated parties under article 3.1 must have adapted systems operational before 1 July 2027.
Pre-deadline testing period
The AEAT states the period before those dates is for testing: you may send VERI*FACTU test records and continue invoicing with other SIF until your applicable deadline.
Sources: BOE (Royal Decree-Law 15/2025) and the AEAT information note on extending SIF adaptation deadlines. Always re-check the AEAT electronic office for updates.
How Fiscora complies
What Fiscora already does today to comply with VeriFactu:
Hash and record chaining
Each issued invoice creates a SHA-256 fingerprint chained to the previous record so tampering breaks the chain.
Verification QR code
Invoice PDFs include a QR code with the AEAT verification URL (test or production environment depending on your organization's mode).
AEAT record submission
Fiscora generates the invoicing-record XML and can submit VeriFactu records to AEAT endpoints in test or production mode, according to your organization settings.
SIF responsible declaration
We publish the computerized invoicing system responsible declaration (producer Devura Digital SL, system Fiscora) as HTML and versioned PDF.
Built for freelancers and SMEs
Freelancers (autónomos)
Issue invoices with VAT/IRPF and prepare for VeriFactu without switching tools when your deadline arrives.
SMEs and companies
Centralize invoicing, team permissions, and verifiable records with AEAT submission when you enable production mode.
Accountancies (gestorías)
Work with clients already invoicing on a VeriFactu-aligned SIF with structured records ready for review.
VeriFactu FAQ
Is Fiscora VeriFactu software / a VeriFactu invoicing program?
Yes. Fiscora implements key VERI*FACTU SIF capabilities: invoicing records, hash chaining, verification QR codes, AEAT submission, and a published SIF responsible declaration.
When does VeriFactu become mandatory?
Under the rules in force after Royal Decree-Law 15/2025: before 1 January 2027 for Corporate Income Tax entities, and before 1 July 2027 for other obligated parties, including many freelancers. Always confirm with official AEAT information.
What does the VeriFactu QR include?
Fiscora invoice QR codes point to the AEAT validation URL with invoice data (tax ID, series number, date, and amount) so clients or inspectors can verify the record.
Can I test VeriFactu before the mandatory date?
Yes. Organizations can run in test mode against AEAT preproduction. Test invoices are marked and must not be sent to clients as final fiscal invoices.
Where is the SIF responsible declaration?
See /legal/sif-declaration for Fiscora’s responsible declaration HTML and the versioned PDF archive.
Is VeriFactu included in Fiscora plans?
Yes. VeriFactu is part of the Fiscora platform and is included in the plans shown on the pricing page.
Start invoicing with VeriFactu-ready software
Create a free account, set up your organization, and prepare for the 2027 deadlines with invoicing software built for Spain.