What is Verifactu?: Frequently Asked Questions for Software Developers.

Yes, the Verifactu system requirements include all registered transactions, whether they are simplified or full invoices.

Yes, Verifactu applies to any software in Spain with invoicing capabilities, including POS systems, ERP, hotel management systems (CMS), invoicing programs marketed by independent developers (ISVs), or custom-developed business software.

Yes, Verifactu will be mandatory for issuing any type of invoice within Spain by a company with a tax domicile in Spanish territory (excluding the three provinces of the Basque Country, which must comply with TicketBAI, and companies based in Navarra, which are subject to a separate fiscal reporting regulation currently under development).

SII (Immediate Supply of Information) and Verifactu regulations will coexist, but it has not been specified whether they can be applied optionally in parallel. In principle, a company already compliant with SII does not need to additionally comply with Verifactu.

The regulation states that penalties will be shared between the company using the software and the developer if the latter fails to meet the law's requirements. Non-compliance fines can reach up to €50,000 annually for the user and up to €150,000 per year per client for software manufacturers or distributors whose software does not comply with the Anti-Fraud Law.

The regulation is clear in this regard: all software with invoicing capabilities in Spain must comply with Verifactu regulations.But the taxpayer will decide which submission method to use.

All invoicing software operating in Spain will be required to meet the anti-fraud software requirements starting July 29, 2025. Failure to comply with the regulation on time may result in significant penalties. It is essential to start looking for a simple solution as soon as possible to ensure your software not only complies with the regulation before July 29, 2025, but also remains consistently updated to meet the Tax Agency's technical requirements over time. If you are interested, you can check out our Verifactu API.

The regulation specifies that the taxpayer will choose whether to adhere to Verifactu or Non-Verifactu mode. The taxpayer can switch from Non-Verifactu to Verifactu mode at any time during the year, but once they adopt Verifactu mode, they must remain in that mode until the end of the fiscal year, i.e., December 31 of that year.

The Verifactu regulation affects all types of invoicing, whether B2B or B2C. Any transaction and issued invoice must comply with the technical requirements of the Anti-Fraud Law.

Yes, the Anti-Fraud Law is mandatory throughout Spanish territory, excluding the three Basque provinces and Navarra, which have their own fiscal reporting regulations.

Tax Agency is developing a free platform for freelancers and companies with low invoicing volumes. Data entry on this platform will be manual, making it less optimal for companies with medium-to-high invoicing volumes or those needing to automate this process to save time and resources. For such cases, there are various market solutions available to meet the technical requirements, such as our Verifactu API. If you have questions about implementing the API, you can visit our developer page for technical documentation and implementation guides.

If rental income is received by a company or professional as part of their economic activity, it will be subject to the obligations outlined in the Verifactu regulation. This means they must use invoicing systems that comply with the technical and legal requirements established in the regulation.

In the event of a power outage, system failure, internet connection issues, or temporary inoperability of the Tax Agency electronic service, the deadlines for submission will be extended until the service is restored. Any incident affecting submission to the fiscal authorities does not require business invoicing to be interrupted. Business activities can continue as usual, and the systems must send the records as soon as the connection is restored.

The Tax Agency offers two options for compliance with the Anti-Fraud Law. The first is Verifactu mode, which involves sending all invoicing records to the tax authorities in real-time as transactions occur. In Non-Verifactu mode, records do not need to be sent to the AEAT in real-time but must be electronically signed (including managing signature certificates) and stored so they can be sent to the AEAT if required, such as during an audit. Compliance with one of these two reporting methods is mandatory for all businesses and professionals, but each taxpayer can choose between Verifactu or Non-Verifactu mode.

Yes, invoices issued under the Verifactu system must include a QR code and the text "VERIFACTU" or the phrase “Invoice verifiable at the AEAT Electronic Headquarters.” The QR code must adhere to technical specifications, including dimensions and generation conditions. The content of the QR code will be a URL verifying the transmission of information at the AEAT Electronic Headquarters, including details of the issued invoice and its issuer. For electronically issued invoices, the QR code can be replaced with the URL contained in it.

In Non-Verifactu mode, invoices must still include a QR code. This QR code can be used for future verification in case of audits or requests from the AEAT, even if there is no real-time communication.

Taxpayers who comply with SII are exempt from printing the QR code.

According to Verifactu regulations, any change to an invoice that modifies its content, whether economic or non-economic (such as comments, delivery address, etc.), requires the issuance of a rectified invoice.

No, skipped numbering in invoices is not permitted. Invoices must always have a sequential numbering order.

This depends on the mode of compliance. In Verifactu mode, it is necessary to send the information in real-time to the tax authorities for it to be accounted as definitive. In Non-Verifactu mode, once the invoice is signed and stored, it is considered definitive.

For Verifactu, the certification of compliant software will be conducted via a Responsible Declaration. At this time, the AEAT has not shared the exact models or process, but at fiskaly, we are in constant communication with the AEAT and will facilitate this process as much as possible for our clients.

Taxpayers are not required to submit a Responsible Declaration; this responsibility lies solely with fiskaly and the software manufacturer or provider.

Once our SIGN ES solution is integrated, and as long as the contract is in effect, fiskaly handles the storage of these files. All files are available through our API dashboard for easy access.

Data is always sent in JSON format, with the relevant invoice details specified in the documentation.

Yes. We store all records, backed by our ISO 27001 certification, for a period exceeding the legal requirements for different types of invoices.

The digital signature used by SIGN ES belongs to fiskaly, acting as a social collaborator.

With our Verifactu API, files are signed using fiskaly’s certificate. To enable this, a representation document must be signed between fiskaly, the taxpayer, and/or the POS.

Yes, all actions can be performed through endpoints.

The software must have its own Responsible Declaration, formatted and accessible as established in the corresponding regulation. fiskaly is preparing a simple guide to help our clients understand the content and procedure clearly.

Yes. fiskaly’s Verifactu API meets all technical requirements of the regulation and includes a rejected file review system to ensure information availability in case of incidents. The integration includes endpoints for performing all actions covered by the regulation.

The integration guide contains all the possible fields for an invoice, in the section dedicated to invoice creation.

Yes, it can. Here is a tutorial with more details, recently published by one of our clients.

There are endpoints available for each software user to provide this information autonomously, as required by the regulation.

At fiskaly, we always strive to adapt to our clients based on their size, transaction volume, business model, and more. If you're interested in learning more about our pricing in detail, please write to us, and we’ll discuss your specific case.

Yes, our SIGN ES API combines compliance with both TicketBAI and Verifactu under a single integration. Based on our extensive experience in other European markets and the time we’ve spent working with TicketBAI, we’ve learned that for software developers, the key is not just implementing the initial solution to comply with different regulations but also continuously updating the software to ensure ongoing compliance with the requirements of various tax authorities and to avoid significant penalties.

Furthermore, with our SIGN ES API, you will not only meet the requirements of Verifactu and TicketBAI but also be prepared to comply with future fiscal regulations currently in development for Navarra, as well as the mandatory B2B electronic invoicing requirements under the "Ley Crea y Crece" (Create and Grow Law). With a single integration, you can ensure compliance with upcoming fiscal and invoicing regulations in Spain.