Who is required to use Verifactu?
The Verifactu system will mark a turning point in the way companies and self-employed individuals manage their invoicing. Designed by the AEAT (Spanish Tax Agency) to strengthen oversight and prevent tax fraud, this new framework will require invoicing software systems to meet specific technical requirements, such as data integrity and the traceability of each record.
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Regulatory Framework and Key Dates for Mandatory Compliance
Royal Decree 1007/2023 (BOE, December 6, 2023) establishes the framework for Verifactu to prevent invoice manipulation and ensure transparency. Companies must comply by July 1, 2025. Self-employed individuals have until July 1, 2026, but may voluntarily join the system earlier to avoid last-minute adjustments.
Covered entities: from large companies to self-employed individuals
All individuals and legal entities engaged in economic activity
Verifactu applies to all companies and professionals who issue invoices electronically, regardless of their size, industry, or revenue.
Invoice issuers who use computerized invoicing systems
This requirement applies to anyone who uses invoicing software, whether it is installed on-premises or in the cloud. The systems must be approved, certified, and comply with the technical specifications set forth in the Royal Decree.
Exceptions and Specific Cases
Some activities are exempt: VAT-exempt sectors, equivalence surcharge regimes, and taxpayers under the objective estimation module who do not issue invoices to companies. Companies already using SII must ensure that their software meets Verifactu’s integrity and traceability specifications. The Basque Country and Navarre must comply with both Verifactu and TicketBAI. Always confirm exemptions with the AEAT or a tax advisor.
Requirements for Software Providers
Adaptation of systems to meet Verifactu's technical requirements
Vendors must ensure that their solutions comply with the specifications of Royal Decree 1007/2023, including:
Generation of QR codes on all invoices.
Digital signature to ensure data integrity.
Time stamping of each transaction.
Ability to export data in the standard format required by the AEAT.
Sale of certified software
Only software that has been certified and registered as compatible with Verifactu may be sold. The sale of programs that allow data to be manipulated or deleted will be penalized.
How Dynapps (an Odoo partner) Facilitates Compliance
Odoo is configured for Verifactu: automatic QR codes, digital signatures, and secure delivery. We implement the system in phases according to legal deadlines (for businesses and self-employed individuals). We offer training and secure migration from legacy systems. In addition to ensuring compliance, we integrate Verifactu with sales, accounting, and inventory to optimize processes and reduce administrative errors.
