Reference
Markdown exportVeriFactu
Spanish anti-fraud invoicing-software regime (RD 1007/2023) for protected, traceable billing records, with VERI*FACTU transmission or permitted local retention.
Definition
Spanish anti-fraud invoicing-software regime (RD 1007/2023) for protected, traceable billing records, with VERI*FACTU transmission or permitted local retention.
Explanation
In-scope corporate taxpayers must adapt their billing systems by 1 January 2027; the deadline for the other in-scope taxpayers is 1 July 2027.
The rules require protected, traceable billing records. VERI*FACTU systems send those records to AEAT; other compliant systems retain them for possible inspection.
This software regime is separate from the B2B e-invoice duties in RD 238/2026. That regulation entered into force on 20 April 2026, but covered duties start 12 or 24 months after the implementing ministerial order, depending on turnover.