Who must comply with VeriFactu in 2027? Key dates
Companies: before 1 January 2027. Other obliged parties (self-employed, civil companies): before 1 July 2027. Are you affected? Check in 4 questions.
Who is required to use VeriFactu from 2027? Deadlines, exclusions and how to check
VeriFactu is the Spanish Tax Agency's (AEAT) invoice verification system for common-territory Spain, regulated by Royal Decree 1007/2023, which approves the Regulation on computerised invoice systems (RRSIF). It is not mandatory yet: no company has to comply today. The dates that matter, set by Royal Decree-Law 15/2025, are two: companies (SL, SA, cooperatives…) must have their systems adapted before 1 January 2027, and everyone else who is obliged — self-employed workers, joint-ownership communities (comunidades de bienes), civil companies, entities with no legal personality — before 1 July 2027. Here we explain who falls into each group, who is excluded and how to find out.
What is VeriFactu?
VeriFactu is the channel that connects invoicing software with the Tax Agency: every invoice issued is sent to the agency with a minimum set of data, and the system generates a signed, chained record that makes it possible to check that invoices have not been altered. The obligation comes from Law 11/2021 on the prevention of tax fraud and is developed in the RRSIF (Royal Decree 1007/2023).
What is a computerised invoice system (SIF)?
A SIF is any program used to generate and manage invoices: an ERP, an invoicing module or your accountant's tool. If invoices are issued with it, it must comply with the RRSIF from the date that applies to your business.
Who is required to use VeriFactu?
Anyone who issues invoices in common territory with a computerised system and is not excluded by the regulation. Within the obliged group, there are two groups with different deadlines.
Companies (Corporate Income Tax): before 1 January 2027
Trading companies (SL, SA, cooperatives…), foundations and, in general, taxpayers subject to Corporate Income Tax must have their invoicing systems adapted before 1 January 2027.
Everyone else obliged: before 1 July 2027
For the rest, the deadline is 1 July 2027: self-employed people (Personal Income Tax taxpayers), joint-ownership communities, civil companies, entities without legal personality and non-residents with a permanent establishment.
When does it become mandatory? The current calendar
VeriFactu is not mandatory yet: the calendar that was circulating with 2025 and 2026 dates has been repealed. Royal Decree-Law 15/2025, published in the BOE on 3 December 2025, set the new framework, later confirmed by the AEAT's information note. There are only two dates to remember:
- 1 January 2027: systems adapted for Corporate Income Tax taxpayers.
- 1 July 2027: systems adapted for everyone else obliged.
Am I obliged if I am self-employed?
In most cases, yes. If you are self-employed, you invoice in common territory with software or an ERP and you do not keep your VAT books on the AEAT's electronic office, your deadline is 1 July 2027. Being self-employed does not exempt you: it only changes the group and, with it, the date.
Who is excluded from VeriFactu?
The regulation provides for two important exclusions.
By territory: the Basque Country and Navarre
VeriFactu applies only in common territory. The Basque Country has its own system, TicketBai, and Navarre its own; both are outside the scope of VeriFactu. If you invoice there, your obligations are those of your regional system.
By SII: those who keep their VAT books on the electronic office
Article 3 of Royal Decree 1007/2023 excludes from VeriFactu those who keep their VAT books on the AEAT's electronic office, i.e. the Immediate Information Supply system (SII).
SII and VeriFactu: one, the other or both?
They do not overlap: only one. If your company keeps its VAT books on the electronic office (SII), it is outside VeriFactu and continues as before. If it is not in SII, the obligation is VeriFactu, with the deadline of its group. You never have to comply with both at once: if you are not in SII, there is no choice to make. To see the differences in detail, we have an article comparing SII and VeriFactu: differences, deadlines and who applies each one.
Is there software "approved by the Tax Office"?
No. The AEAT does not approve or certify invoicing programs: there is no official seal or register of "approved" software. What the RRSIF requires is something else: that the manufacturer signs a responsible declaration (Article 13 of the Regulation, RD 1007/2023) stating that its program meets the requirements. The AEAT publishes the list of computerised invoice systems that have filed their declaration, but that is a register of declarations, not an approval.
What is the responsible declaration?
It is a document signed by the manufacturer of the SIF before the AEAT, declaring that its software meets the RRSIF requirements: that it generates signed and chained invoice records, that it transmits them within the deadlines and that the design does not allow tampering. It is the control mechanism chosen by the regulation: the tax administration does not test each program; it holds the manufacturer responsible. The signatory is always the manufacturer of the system used to invoice in common territory; if you use a commercial program, the signature belongs to its manufacturer.
What does it mean in practice? Signature, chaining and QR
- Signed record: each invoice generates an invoicing record with an electronic signature that attests to its integrity.
- Chaining (hash): each record includes the digital fingerprint (hash) of the previous one; if someone alters one, the whole chain breaks.
- QR: a code on the invoice that lets the customer check at the AEAT that the document they receive is the same one the system recorded.
What happens if I do not comply?
Using systems that do not meet the RRSIF is classified as an offence and the penalties provided for can be high. Not adapting in time also means invoicing with a tool that breaches the regulation. If your deadline is in 2027, the prudent move is to plan the adaptation during 2026.
How to check whether your business is obliged
Answer four questions:
- Do you invoice in common territory? If it is the Basque Country or Navarre, your regional system applies.
- Do you keep your VAT books on the electronic office (SII)? If so, you are outside VeriFactu.
- What is your main tax? If it is Corporate Income Tax, your deadline is 1 January 2027; if it is Personal Income Tax, 1 July 2027.
- Do you invoice with software? If so, that software must comply with the regulation and its manufacturer must have signed the responsible declaration.
How to get started from Dolibarr
If you invoice from the Dolibarr ERP/CRM, the adaptation goes through the VeriFactu module. At EasySoft we are the manufacturers of that module and we sign the responsible declaration of RD 1007/2023: it generates signed, chained records with a QR, sends them to the AEAT and helps you comply with the requirements of the regulation. It is available for a one-off payment and, before delivery, we carry out a prior audit of your installation.
You can see the details on the VeriFactu module for Dolibarr page. If you prefer to go step by step, download our free VeriFactu checklist. And if you are still unsure between SII and VeriFactu, the blog article on their differences makes it clear.