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Who Is Required to Use Veri*Factu?

  • Veri*Factu applies to anyone who issues invoices using billing software—including companies, SMEs, and self‑employed individuals who use invoicing programs.

  • More specifically, it applies to:
    legal entities subject to Corporate Income Tax; individuals carrying out an economic activity (self‑employed), non‑resident individuals with a permanent establishment in Spain, and entities under income attribution regimes with economic activity.

  • It applies both to full invoices (normally invoice type F1) and simplified invoices (normally invoice type F2)—what used to be considered tickets.
    Any invoice issued via billing software must comply with Veri*Factu.

Who Would Be Excluded / Not Required?

The scope of application does not necessarily include all invoice issuers. According to interpretative documents:

  • It does not apply to taxpayers already operating under the SII system (Immediate Supply of Information).
    Both systems cannot be used simultaneously.

  • It does not apply—according to current regulations—in certain regional tax territories, specifically the Basque Country and Navarra, which have their own electronic invoicing systems:

  • TicketBAI for the Basque Country (with independent provincial systems for Bizkaia, Araba, and Gipuzkoa).

  • NaTicket for Navarra.

  • If someone does not use billing software to issue invoices (e.g., invoices written manually, printed on paper, or simple pre‑printed booklets), they are generally not required to use Veri*Factu.

Implementation Dates / Phases

  • For entities subject to Corporate Income Tax (typically corporations), self‑employed individuals, and other personal income taxpayers with economic activity:
    obligation begins on January 1st, 2027 for Corporate Income Tax payers, and on July 1st, 2027 for the rest.

What It Implies: Technical Requirements and Obligations

If you are required to comply, your billing system must meet a series of technical obligations:

  • Generate invoices with a digital signature, hash, and safeguards to prevent modification—ensuring integrity and traceability.
  • Include a QR code on the invoice that allows verification of authenticity.
  • Submit the invoice (or its data) to the tax administration in real time—especially in its more complete modality.
  • Keep all required records and evidence (signatures, hash, XML, etc.) for the legally required retention period in case of inspection.

What It Means If You Are in the Basque Country or Navarra

If the taxpayer belongs to the Basque Country or Navarra, they must follow their regional electronic invoicing system (TicketBAI or NaTicket), and are therefore excluded from Veri*Factu’s mandatory scope.

If the taxpayer does not belong to those regions—even if invoicing is carried out from there—then they must comply with Veri*Factu.

If I Am Under the SII System, Do I Need to Print the QR Code on Invoices?

NO, unless you voluntarily choose a different SIF.

  • The obligation to include a QR code + “VERI*FACTU” label applies only to those using a Billing Information System (SIF) under the recently updated regulation — but these requirements explicitly exclude taxpayers under SII.

  • Those working under SII already meet their real‑time VAT reporting obligations through that system.
    According to regulations, they do not need to use Veri*Factu nor generate a QR code for their invoices.

  • Therefore, if your company uses SII, you do NOT need to print any QR code—unless you voluntarily switch to a different SIF, in which case SII would no longer apply.

I Am a Business Owner Whose Invoices Are Issued by a Third Party — Who Must Comply?

The SIF used to issue the invoices is the one that must comply with the regulation—whether it belongs to the business owner, their customer, or a third party.