VERI*FACTU 2027: requirements and deadlines

The verifiable invoicing-record system whose adaptation deadlines begin in 2027.

What is Verifactu

VERI*FACTU is the invoicing-system mode that sends chained invoicing records to AEAT. Invoices include the statutory QR code and submissions are authenticated with an accepted certificate.

The deadline is 1 January 2027 for in-scope corporate income taxpayers and 1 July 2027 for other in-scope taxpayers.

Who it affects

  • 1

    Freelancers and professionals who issue invoices

  • 2

    SMBs and companies of any sector

  • 3

    Tax advisors managing client invoicing

  • 4

    Invoicing and accounting software developers

Key deadlines

December 2023

Royal Decree 1007/2023 published in the BOE

1 January 2027

Deadline for in-scope corporate income taxpayers

1 July 2027

Deadline for other in-scope taxpayers

How Facturacion IA is preparing for VERI*FACTU

1

Automatic QR generation

Local issuance will add the statutory QR code from the immutable fiscal record.

2

Real-time AEAT submission

AEAT submission will be enabled per organization after its fiscal profile and certificate are validated.

3

Immutable records

The architecture separates editable drafts from issued invoices and fiscal records that cannot be changed or deleted.

Prepare your invoicing for VERI*FACTU

Configure your taxpayer, series and issuance mode ahead of the applicable deadline.

Start free