Verifactu
Compliance with the Spanish tax authority's Verifactu regulation: every invoice generates a signed invoicing record chained to the previous one, with its QR code and, if you choose that mode, immediate submission to the tax authority.
The regulation asks nothing of whoever issues the invoice: it asks it of the software used to issue it. That is why what matters is not what your company must do but what the software must guarantee, and that lives in the CSG-360 invoicing engine: every area of the platform (sales, POS, services, projects) issues through that same engine.
For whoever invoices, the work does not change. You still issue from the same screen with the same steps; what changes is that the invoice carries a QR code, that an issued invoice is no longer edited but corrected, and that from its record you can see whether it was submitted, when, and what the tax authority replied.
What it requires
What an invoicing program has to do
The regulation asks nothing of the person issuing the invoice: it asks it of the program used to issue it. These are the four requirements it has to meet, and that CSG-360 meets out of the box.
- An invoicing record for every invoice. Each issuance generates a record with the tax data of the transaction. Cancelling an invoice does not delete it: it generates a second, cancellation record, so the transaction is documented both ways.
- Chaining. Each record carries the fingerprint of the previous one. Altering a single one breaks the chain from there onwards, and that is verifiable from outside.
- Electronic signature and fingerprint. Records are signed and their content sealed, so it can be proven they have not been touched since they were created.
- QR code on the invoice. Every invoice carries a QR code that allows its data to be checked. Under the Verifactu mode it also carries the wording stating it is verifiable on the Tax Agency's electronic office.
None of the four is something to switch on or forget to switch on: they live in the invoicing engine, and every area of the platform issues against that same engine.
The two modes
Send to the Tax Agency or keep them: you have to choose
The regulation allows two ways of complying, and the company picks one. Both are legal; what changes is where the responsibility for keeping the records sits.
Verifactu (immediate submission)
Every record is sent to the Spanish Tax Agency the moment the invoice is issued. This is the mode the regulation is named after, and the more comfortable one: once sent, the record is already with the Tax Agency and the company does not have to answer for keeping it. The invoice carries the wording stating it is verifiable on the AEAT's electronic office, and the customer can check it with the QR code.
Non-verifiable (self-custody)
Records are signed and stored, but not sent. The company then takes on the obligation to keep them intact for the legal period and to make them available to the Tax Agency on request. It is the option for those who prefer not to submit information in real time, in exchange for answering for its custody.
In CSG-360 the mode is chosen in the settings and can be changed. Records already issued are unaffected by the change: they keep the form they were created with.
Who it applies to
Who is required to comply, and who is not
The obligation reaches companies and self-employed workers who issue invoices using software and pay tax under Spain's common regime. In practical terms, almost everyone.
Three cases fall outside, and they are worth being clear about because they are often confused:
- Those already on the SII. The Immediate Supply of VAT Information serves the same purpose of reporting to the Tax Agency, so those applying it do not additionally have to apply Verifactu.
- The Basque Country and Navarre. The foral territories have their own system, TicketBAI, with equivalent requirements but their own rules and timetable.
- Those not using software. Issuing invoices by hand or from the AEAT's electronic office falls outside the regulation, which governs invoicing programs.
If your company falls under several of these at once (for instance, operating both under the common regime and in the Basque Country) CSG-360 handles all three systems: Verifactu, TicketBAI and SII coexist in the same installation and each invoice follows the one that applies to it.
Clearing things up
Frequently asked questions
Answers to what we get asked most.
What exactly is Verifactu?
Verifactu is the regulation setting the requirements for invoicing software in Spain, approved by Royal Decree 1007/2023 under Law 11/2021 (the anti-fraud law). It requires every invoice to generate a signed record chained to the previous one, so that it cannot be altered or deleted without it showing. Strictly speaking, the name «Verifactu» refers to the mode in which those records are sent to the Spanish Tax Agency as the invoice is issued.
Since when is it mandatory?
The timetable has been amended several times since the regulation was approved. Under the latest wording, corporate income tax payers came in on 1 January 2026 and everyone else (the self-employed and other obliged parties) on 1 July 2026. Software makers had to offer compliant products before their customers did. It is worth checking the current timetable on the Spanish Tax Agency's electronic office, as it is the part of the rule that has changed most.
Do I have to send my invoices to the Tax Agency?
Not necessarily. The regulation allows two modes: sending each record to the Tax Agency as the invoice is issued (Verifactu mode) or signing and keeping them for the legal period, making them available to the Tax Agency on request. The first is more comfortable because it shifts custody; the second avoids reporting in real time. Both comply.
Can I still modify an invoice once issued?
No, and that is precisely the point of the rule. An issued invoice is neither edited nor deleted: it is amended by issuing another that cancels or corrects it, and both are recorded. Invoicing rules already required this; what is new is that the program no longer lets you do it any other way, and the chaining of records leaves evidence of any attempt.
What if I am already on the SII?
Those applying the Immediate Supply of VAT Information fall outside the Verifactu obligation: both systems serve the same purpose of reporting invoicing to the Tax Agency and do not overlap. CSG-360 handles both, so a company changing regime does not have to change software.
What about the Basque Country or Navarre?
The foral territories have their own system, TicketBAI, with equivalent requirements but their own rules, specifications and timetable. If your company invoices under both the common and the foral regime, you need both. CSG-360 has both and applies to each invoice the one that corresponds to where it is issued.
What happens if I do not comply?
Spain's General Tax Law provides for penalties both for those using non-compliant software and for those making or selling it. The amount depends on the case and on whether there is a repeat offence. Beyond the penalty, the practical effect is that your invoicing stops being valid evidence in an inspection. For the detail of the amounts it is best to go to the Tax Agency itself or a tax adviser: this is a technical explanation, not advice.
Do I have to change the way I work?
No. You keep invoicing from the same screen and with the same steps. The record, the signature, the chaining and, where applicable, the submission to the Tax Agency all happen underneath. The only noticeable things are the QR code on the invoice and that corrections are now made by amending rather than editing the document.
Accounting and finance
Invoices post themselves, AEAT tax forms are built from real data and the bank reconciles almost on its own. With Verifactu, TicketBAI and SII solved.
TicketBAI
TicketBAI compliance for invoicing to the Basque regional tax authorities: electronic signature on every invoice, chained records, QR code and submission to the relevant administration.
View moduleSII (AEAT)
Immediate Supply of Information on VAT: the record books of issued and received invoices are reported to the Spanish tax authority within the legal deadline, with no manual work.
View moduleBank Reconciliation
Connect to your banks, download transactions without anyone exporting a file, and reconcile them automatically against receipts, payments and accounting entries.
View moduleReceivables and Payables
Every instrument and due date in one place: what is left to collect, what to pay, when each falls due and what state it is in.
View moduleSEPA Remittances
Direct debit collection orders and credit transfer payment orders, generated from outstanding due dates and ready to upload to your bank.
View module