# VeriFactu

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.

## Related resources

- [Spain e-invoicing guide](/resources/countries/spain)

## Related terms

- [Real-time reporting](/resources/glossary/real-time-reporting): Reporting transaction data shortly after issuance, often mandated by tax regimes.
- [E-reporting](/resources/glossary/e-reporting): Digital reporting of transaction data to tax authorities, often alongside e-invoicing.
- [TicketBAI](/resources/glossary/tbai): Basque Country fiscal invoicing scheme that pre-dates VeriFactu and runs in parallel for Basque taxpayers.