What is Verifactu? Complete guide for 2027

Verifactu is Spain's new mandatory electronic invoicing system that requires all businesses and autonomos to issue invoices through certified software. Starting July 2027, every invoice must include a cryptographic hash chain and QR code linking to AEAT verification.

Key requirements include: sequential invoice numbering without gaps, SHA-256 hash chaining between invoices, QR codes on every invoice linking to AEAT, real-time or near-real-time submission to the tax authority, and certified software compliance.

The timeline is clear: since July 2025, selling non-compliant invoicing software is illegal. By July 2027, all businesses must use Verifactu-compliant systems. Non-compliance carries fines of up to EUR 50,000.

k-factu is built for Verifactu compliance from day one, using the built-in Verifactu engine to handle hash chaining, QR generation, and AEAT submission automatically.