VeriFactu

Definition

Spanish anti-fraud invoicing regime (RD 1007/2023) requiring tamper-proof invoice records and optional real-time reporting to AEAT.

In force from 1 January 2026 for corporate taxpayers, 1 July 2026 for personal income taxpayers; QR code on every invoice is mandatory.

Records must include hash chaining of consecutive invoices and a digital signature; optional VeriFactu mode pushes data to AEAT in real time.

Reporting transaction data shortly after issuance, often mandated by tax regimes.

Digital reporting of transaction data to tax authorities, often alongside e-invoicing.

Basque Country fiscal invoicing scheme that pre-dates VeriFactu and runs in parallel for Basque taxpayers.