Verifactu: the details
It stems from the regulation on computerized invoicing systems, approved by Royal Decree 1007/2023. Every invoice issued generates a record chained to the previous one with a digital fingerprint, so it can’t be deleted or altered without leaving a trace, and carries a QR code. The software can send those records to the Tax Agency as they are created—the “VERI*FACTU” mode—or keep them with safeguards to hand over if requested.
It affects companies and self-employed people who invoice with software and are not already under the Immediate Supply of Information system. The compliance dates have been postponed several times, so check the current calendar on the Tax Agency’s website before planning. The technical obligation falls on the software: whoever develops or adapts an invoicing program has to meet the specifications and declare it.