Spanish Verifactu checker

The regulation itself has been in force since December 2023. What has a date is adapting the systems: 1 January 2027 for corporation-tax payers and 1 July 2027 for everyone else covered by art. 3.1. Those dates were 1 January and 1 July 2026 until RDL 15/2025, of 2 December, moved them by a year, and before that they had been 1 July 2025. If a page gives you a 2026 date, it is reading a superseded version.

If you carry on a business and invoice with a computerised system, yes: art. 3.1.b) expressly names personal-income-tax payers carrying on economic activities. Your date is the July 2027 one rather than January, because letter a) of the same paragraph is reserved to corporation tax. There is no turnover threshold that leaves you out.

The regulation applies to those who «use computerised invoicing systems», so someone invoicing entirely on paper falls outside its scope. The nuance matters: art. 3.1 reaches anyone using them «even if only for part of their activity», so running part of your invoicing through a program is enough to be covered. A spreadsheet that accepts, retains and processes invoicing information fits the definition in art. 1.2.

What is compulsory is having a system that complies with the regulation. Sending the records is voluntary, and it is what makes the system a VERI*FACTU one (art. 16.1). The surprise is that the route that sends everything is the lighter one: art. 16.2 presumes it compliant by design and art. 16.3 frees it from signing the records electronically, whereas the route that keeps them in-house has to sign them, keep the event log, and hand over copies on request.

Not during that year. Art. 16.5 says the option is taken «by the act of systematically starting to send» and that it runs at least until the end of the calendar year in which the first submission happened. The third final provision also foresees a ministerial order setting the time limits and the manner of opting out.

Yes. Art. 3.3 excludes from the regulation anyone keeping their records under art. 62.6 of the VAT regulation, which is the immediate supply of information. And the second paragraph of that art. 62.6 is worth reading: anyone not obliged to keep them that way may choose to. It is the only voluntary way out the regulation leaves open.

Art. 201 bis of the General Tax Act splits it in two. Paragraph 1 penalises building, producing or marketing non-compliant systems at 150,000 EUR per trading year with sales and per distinct type of system, and its letter f) at 1,000 EUR per system marketed without a certificate. Paragraph 2 penalises mere holding at 50,000 EUR per year, but conditions the case on the systems «not being duly certified where a regulation requires them to be». RD 1007/2023 created no certification regime: it imposed a declaración responsable on the producer instead. Whether that condition is met is arguable and worth asking about, rather than assuming the larger figure.

No, and this is the commonest confusion on the subject. Verifactu governs the software that issues invoices, the tax agency enforces it, and it does not change the format: you can still hand over a paper invoice. Business-to-business electronic invoicing is art. 12 of Ley 18/2022, the Secretariat of State for Digitalisation enforces it, its penalty reaches 10,000 EUR, and it does change the format. And it has no date: its eighth final provision runs the effects from the approval of an implementing regulation and additionally conditions entry into force on obtaining an EU derogation from arts. 218 and 232 of the VAT Directive.

Ask your software supplier for the declaración responsable of art. 13. Art. 13.3 gives you the right to request it, art. 13.2 requires it to be in writing and visible within the system itself, and the vendor deadline expired on 29 July 2025, so it is a question about something that should already exist. It is free, and it is a document rather than a purchase.

Art. 1.3 applies the regulation without prejudice to the Basque and Navarrese economic arrangements, and extends it to the taxpayers of art. 3 «when their tax domicile is in common territory». The test is the tax domicile rather than where you invoice, and for the Canary Islands, Ceuta and Melilla the same article defers to their own rules, reading references to VAT as references to the Canary and the Ceuta and Melilla taxes.