VeriFactu is one of the biggest invoicing changes Spain has introduced in years. The invoice your customer receives can still look the same. What changes is what your invoicing software must do in the background: create a secure invoice record and, in VeriFactu mode, report that record to the Spanish Tax Agency (AEAT).
At Billdu, we’re fully VeriFactu-compliant and we fully support this workflow in the app. That means you can prepare early and use VeriFactu almost without changing how you invoice day to day.
If you invoice as a freelancer or run a small business, the takeaway is simple: you’ll need an invoicing tool that produces traceable, tamper-resistant invoice records—and you’ll want to be ready before the deadlines kick in.
This guide stays practical. We’ll cover what VeriFactu is, who it applies to, the key dates, how the process works at a high level, what the QR code is for, and how it works in Billdu.
What is VeriFactu?
VeriFactu is a compliance framework from AEAT that defines how invoicing software must handle invoices behind the scenes.
In simple terms, it requires invoicing tools to create invoices in a way that’s:
- traceable (each invoice can be tracked properly),
- tamper-resistant (you can’t quietly edit invoices without leaving a trail),
- and based on standardized invoice records (so the data is consistent).
So what’s the difference vs “e-invoicing”?
This is where many people get confused.
E-invoicing usually refers to how an invoice is delivered to the customer (for example, sending structured invoice data through an official system instead of emailing a PDF).
VeriFactu is different. It focuses on how the invoice is created, recorded, and secured inside your invoicing software, and how those records can be reported to AEAT.
So even if you already email PDFs to clients, VeriFactu can still apply. The key isn’t the email. The key is the software record created when the invoice is issued.
If you want the technical specification and official terminology, our VeriFactu FAQ covers it.
Who does VeriFactu apply to and who might be exempt?
VeriFactu applies to businesses and professionals who use invoicing software (a SIF) and are covered by Spain’s state VeriFactu rules in “territorio común.” In practice, that includes many freelancers (autónomos) and small businesses that issue invoices under the standard Spanish tax framework.
If you’re subject to foral tax rules in Navarra or the Basque Country (Álava, Bizkaia, Gipuzkoa), this state regulation generally does not apply to you. Instead, you should follow your local (foral) invoicing requirements.
If you’re unsure which category you fall into, confirm your tax territory first. It’s a small check that can save you a lot of back-and-forth later.
When does VeriFactu become mandatory?
VeriFactu is expected to become mandatory in Spain in two steps:
- January 1, 2027 – for businesses subject to Corporate Income Tax
- July 1, 2027 – for the rest of affected businesses and professionals (including many freelancers/autónomos)
Even if these dates feel far away, it’s worth preparing early. This isn’t just “new paperwork.” It changes how your invoicing software must create and handle invoice records – and switching your process under time pressure is the last thing you want.
How VeriFactu works: what actually happens behind the scenes
VeriFactu doesn’t change the basics of invoicing. You still create an invoice, send it to your customer, and get paid. What changes is the compliance trail your invoicing software must generate every time you issue (or cancel) an invoice.
Practical 5-step flow
- You create the invoice as usual: Customer details, items, taxes, totals – business as normal.
- Your software generates an invoice record: A structured record is created at the moment the invoice is issued. It’s for compliance and traceability (not for the customer).
- That record is secured against silent changes: The system is designed to prevent “quiet edits.” Fixes must be done in a traceable way (for example, by issuing a corrected invoice or voiding the original properly).
- In VeriFactu mode, the record is reported to AEAT: The record can be sent to the tax authority as part of the required process.
- You receive a clear result: The system shows whether the record was registered successfully or needs attention. Once it’s registered, the invoice is effectively “final” from a compliance point of view.
VeriFactu invoice records: what gets reported to AEAT
VeriFactu shifts the focus from the invoice file to the data your software records when the invoice is issued. That invoice record typically includes:
- issuer details (your business details and NIF)
- customer identity (usually NIF for Spanish customers, or CIN for non-Spanish customers)
- invoice identifiers (number/series, issue date)
- totals and taxes (amounts, VAT breakdown, etc.)
- and, when relevant, a cancellation/annulment record if an invoice needs to be voided
VeriFactu with Billdu: how to activate it and what your workflow looks like
Billdu is fully compliant and compatible with VeriFactu, so you can keep invoicing the way you do today, while the system takes care of the required reporting and traceability in the background.
Once VeriFactu is enabled for your company, the flow stays straightforward: you create the invoice, submit it for VeriFactu reporting, and Billdu shows you a clear status so you know whether it was successfully registered.
If you want the exact setup steps and the full end-to-end flow, visit our VeriFactu FAQ.
