01 / Context
New fiscal frame
Verifactu is part of Spain's regulation for invoicing software systems. It affects how invoicing records are generated, preserved and traced.
More detail
According to AEAT information published in 2026, the general obligation starts in 2027: January 1 for Corporate Tax taxpayers and July 1 for the rest of obligated taxpayers. Software producers must already work with adapted systems.
- Integrity of records
- Traceability
- QR code on invoices
