VeriFactu and certified invoicing
What VeriFactu and certified invoicing mean, what changes for invoices, and when to ask your accountant.
VeriFactu is one way to comply with Spain's rules for Sistemas Informaticos de Facturacion (SIF), the software systems used to issue invoices. The rules come from Royal Decree 1007/2023 and focus on the integrity, traceability, conservation, readability, and non-alteration of invoice records.
This page explains the concept at a high level. It is informational and does not replace personalized tax advice.
What VeriFactu is
The AEAT describes two valid compliance modes for SIF:
- VeriFactu mode: the invoicing system sends structured invoice registration records to the AEAT when invoices are issued.
- Non-VeriFactu mode: the invoicing system keeps the registration records in the issuer's system and must preserve the required controls and export capacity.
In both cases, the SIF rules concern the software and the invoice registration records. The AEAT also explains that those records are not electronic invoices themselves.
What changes on invoices
For businesses within scope, invoices and simplified invoices must include a QR code once the rules apply to them. Depending on the compliance mode, the QR supports verification or communication of invoice information through the AEAT.
If certified invoicing is active in the Numonis platform, review the invoice preview before issuing and check the certification status from Sales Invoices settings.
Current adaptation dates
AEAT's updated notice from December 2025 says:
- Entities that file Corporate Income Tax must have their SIF adapted before January 1, 2027.
- The rest of the taxpayers covered by the regulation must have their SIF adapted before July 1, 2027.
These dates are about SIF adaptation. Your exact obligation depends on your legal form, activity, invoicing process, and whether any exception applies.
What to ask your accountant
Ask Numonis or your accountant if:
- You are unsure whether your business is in scope.
- You issue simplified invoices, corrective invoices, proformas, or documents from more than one system.
- You need to decide whether to activate certified invoicing in the platform.
- You must correct an invoice that has already been issued.
Official references
- AEAT FAQ about SIF and VeriFactu
- AEAT general overview of SIF and VeriFactu
- AEAT SIF adaptation deadline notice