Spain approves the Veri*factu invoicing-software regulation (Real Decreto 1007/2023)
This page records one dated change. For the rules in Spain as they stand today, see the Spain guide →
- Jurisdiction
- Spain
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 6 December 2023
- Effective
- 7 December 2023
- Instrument
- ES-ROYAL-DECREE-1007-2023
- Authority
- Boletín Oficial del Estado (BOE)
- Verified
- Fetched from official source · high confidence
Spanish corporate income taxpayers, individuals with business activities, non-residents with a permanent establishment and pass-through entities that invoice with software, other than SII filers; and the producers and sellers of that software.
No action — monitoring only. Compliance deadlines were deferred to 1 January 2027 (Corporate Income Tax payers) and 1 July 2027 (others) by Real Decreto-ley 15/2025.
Real Decreto 1007/2023, de 5 de diciembre (BOE núm. 291, 6 December 2023, in force 7 December 2023), approves the Reglamento (regulation) setting technical and functional requirements for computer and electronic billing-software systems (Sistemas Informáticos de Facturación, SIF) used by businesses and professionals subject to income or corporate tax in Spain. It introduces voluntary real-time submission of invoice records to the AEAT (the VERI*FACTU regime) and mandates QR codes and verification phrases on invoices. Original compliance deadlines of 1 July 2025 for taxpayers were later deferred by RD 254/2025 and Real Decreto-ley 15/2025.
What changed in detail
Real Decreto 1007/2023, de 5 de diciembre, was published in the BOE (no. 291) on 6 December 2023 and entered into force the next day, 7 December 2023. Its single article approves the Reglamento that sets the technical and functional requirements for invoicing software systems (Sistemas Informáticos de Facturación, SIF).
The regulation applies to corporate income taxpayers, individuals carrying on business or professional activities, non-residents operating through a permanent establishment and pass-through entities (entidades en régimen de atribución de rentas), when they invoice using software, even for part of their activity. It does not apply to taxpayers who keep their VAT books through the SII (Suministro Inmediato de Información). It also binds the producers and sellers of that software. Systems must guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of invoicing records.
It introduces an optional mode in which the system sends each invoicing record to the Agencia Tributaria (AEAT) as it is generated (the VERIFACTU mode). Invoices issued by covered systems carry a QR code, and those issued in the VERIFACTU mode also carry a verification phrase.
As published, final provision four required taxpayers to have adapted their systems by 1 July 2025. The technical specifications were left to a ministerial order, later issued as Orden HAC/1177/2024.
What it means
The regulation is in force, but its original 1 July 2025 compliance date never applied. Real Decreto 254/2025 (BOE 2 April 2025) moved it to 1 January 2026 for corporate income taxpayers and 1 July 2026 for everyone else. Real Decreto-ley 15/2025 (BOE 3 December 2025) then moved it again, to 1 January 2027 and 1 July 2027, which is the consolidated text today.
Those 2027 dates may still move. A Ministerio de Hacienda note of 5 October 2026 announced a plan to defer to October 2028, but no amending instrument has been published yet. Read the consolidated final provision four, not this original text, for the date that binds.
Proof
Se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación, cuyo texto se incluye a continuación.The Regulation setting the requirements to be adopted by the computer or electronic systems and programs that support the invoicing processes of businesses and professionals, and the standardisation of invoicing-record formats, is approved; its text follows.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · BOE-A-2023-24840 (Real Decreto 1007/2023, consolidated text) · www.boe.es