Cover story · VERI*FACTU
VERI*FACTU for autónomos: what changes and how to prepare
Who is affected, how VERI*FACTU differs from conventional invoicing software, what happens after issuance and how to transition before 1 July 2027.
- →For most autónomos using invoicing software, the adaptation deadline is 1 July 2027.
- →VERI*FACTU is the reporting mode; a non-reporting compliant mode also exists but requires more technical safeguards.
- →Each invoice creates a protected record. Past records cannot be silently replaced or deleted.
- →A QR is required on invoices produced by an in-scope SIF, but a QR alone does not prove full compliance.
VERI*FACTU is not the whole regulation
Royal Decree 1007/2023 regulates invoicing systems. They must protect the integrity, preservation, accessibility, readability, traceability and immutability of invoice records.
VERI*FACTU is one compliant mode: records are sent automatically to the AEAT. A non-reporting mode must provide extra safeguards, event logging, chained records, storage and export.
Ask two separate questions: must your system comply with RRSIF, and will you use the VERI*FACTU reporting mode?
Who is normally in scope
The typical case is a business or professional required to issue invoices and using a computer or cloud system. Most ordinary IRPF and IVA autónomos are included.
Exceptions include own invoices of taxpayers under SII, operations with no invoicing obligation and certain special regimes. Analyse each activity and tax separately.
A spreadsheet is not automatically exempt. What matters is whether it behaves as an invoicing system and processes structured invoice data.
The autónomo deadline
Corporate income taxpayers must adapt before 1 January 2027. Other covered taxpayers, including most autónomos, must adapt before 1 July 2027.
This is a final compliance date, not the ideal migration date. Series, numbering, corrections, customer data, integrations and retention all need testing.
What happens when an invoice is issued
The system creates a standard registration record containing fiscal and technical data.
Records are chained so the history is traceable and earlier states cannot be silently overwritten.
In VERI*FACTU mode the record is sent to the AEAT. The QR supports verification; non-reporting systems also print a QR, with a different verification outcome.
Correction is not backdated editing
Errors require a corrective invoice or cancellation record, depending on the case. The original record remains in the history.
Editing a PDF under the same number and deleting the previous version is not a compliant workflow. Test refunds, later discounts, incorrect tax IDs, wrong IVA, cancellations and duplicates.
Questions for your provider
Do not stop at a marketing claim.
- Responsible declaration for the exact version.
- Supported modes and activation rules.
- Corrective invoices, cancellations and QR.
- Export of records and event logs.
- Offline and AEAT outage handling.
- Migration of series and numbering.
- Responsibility for future specification updates.
A practical transition plan
Move in stages.
- Now: inventory every invoicing tool and process.
- 6–9 months before: select a system and review its declaration.
- 3–6 months: migrate data, configure taxes and test corrections.
- 1–3 months: run a controlled pilot.
- Cutover: document the last old and first new invoice.
- After launch: monitor rejects, chaining, backups and updates.
Avoidable mistakes
Do not wait until the final month, choose software on a claim alone, or confuse VERI*FACTU with mandatory B2B e-invoicing. The initiatives are related but have different rules and timelines.
Readiness means being able to prove the creation and correction history of every invoice.
Official sources
General information only. Verify how the rules apply to your activity and system with the AEAT or a qualified professional.