# VeriFactu

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

## Definition

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

## Explanation

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.

## 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.