Not obliged
Foral territory or SII: VeriFactu does not apply and it does not count as pending.
- Nothing to do
Which clients are ready for VeriFactu
and what is still missing for each.
The radar gives each client of a gestoría (Spanish tax and accounting firm) its VeriFactu deadline in Spain — companies, 1 January 2027; self-employed people, 1 July 2027— and the step it is at: no certificate, no series, in testing or with its first invoice accepted. Next to it, what to do next.
Each client's date ↓ Accounting Firm plan · €89/month, up to 50 clients →Two dates in the rules.
One per client in the portfolio.
The radar does not give everyone the earliest date: it reads the legal form in the tax profile and, if there is none, the NIF. That way a self-employed person with no profile does not show up as "not ready in January".
| Client | Deadline | How the radar knows |
|---|---|---|
| Company (Corporate Income Tax) | 1 January 2027 | The legal form in its tax profile. |
| Self-employed or professional (personal income tax, IRPF) | 1 July 2027 | The legal form in its tax profile. |
| No tax profile, with a DNI or NIE | 1 July 2027 | The NIF belongs to an individual: taxed under IRPF. |
| No tax profile, civil partnership (comunidad de bienes, NIF starting with E) | 1 July 2027 | Income attribution regime: taxed under IRPF. |
| No tax profile, any other CIF | 1 January 2027 | It stays on the company date, the cautious one. |
| Foral territory (Álava, Bizkaia, Gipuzkoa, Navarre) or TicketBAI | Does not apply | Its system is TicketBAI or its foral equivalent. |
| Keeps its books through the SII (immediate VAT reporting) | Does not apply | Excluded from VeriFactu (art. 3.2, Royal Decree 1007/2023). |
On 5 October 2026 the Spanish tax authorities (Hacienda) announced that they plan to move these obligations to October 2028. Until that is in the BOE, the radar counts on the dates in the table. Official VeriFactu calendar.
Each client is at one step.
Next to it, what it is missing.
The steps are resolved in order and the first one that fails decides the status: it makes no sense to ask for a submission test from someone who has no certificate yet.
Invoices in other software
The firm has marked that the client invoices with other software. It is not a breach: it is another system.
- Confirm that their software complies with VeriFactu
No certificate
There is no active certificate that signs invoices in their organisation.
- Upload their digital certificate (.p12)
- Upload the firm's certificate (valid power of attorney)
No series or NIF not verified
The legal form does not match the NIF, the NIF has not been verified against the census, or the series is missing.
- Fix the legal form: it does not match the NIF
- Verify the NIF against the AEAT census
- Set the invoice series
Non-VeriFactu mode
Still in the test environment, or with submission to the AEAT switched off.
- Test submission in the test environment
- Move to production
Ready, first invoice pending
Already in production with VeriFactu. The AEAT still has to accept its first invoice.
- Issue the first invoice
First invoice accepted
The AEAT accepted its first invoice in production.
- Nothing to do
Portfolio traffic light Red at 90 days.
Red at 90 days.
Amber while there is room.
A client that is obliged, not ready and not invoicing in other software shows up on the traffic light: red when 90 days or fewer remain to its date, amber before that. The portfolio's CSV export uses the same traffic light.
Portfolio filter 1 Jan 2027 Not ready in January
Companies that will not be ready on 1 January 2027. Above the table, a notice with the count and the "View and activate in bulk" button. Portfolio filter 1 Jul 2027 VeriFactu pending (July)
Self-employed people, professionals and civil partnerships that are not ready yet. You select several and click "Activate VeriFactu". Client summary Per client VeriFactu 2027 on the client page
A card with the step, the deadline and the next action, the activation assistant and the "Invoices in other software" switch.
Bulk activation
You pick the clients. The assistant prepares them 20 at a time.
Select several in the portfolio and click "Activate VeriFactu". It changes nothing for clients that are already ready.
Upload the certificates Drag all the .p12 files at once: they are matched to each company by the NIF in the file name. With a power of attorney, the firm's certificate.
Verify the NIF Against the AEAT census, with the firm's certificate.
Set the series Only for those who have none and have not issued invoices yet.
Test the submission In the AEAT test environment, with the client's certificate. It checks the connection without issuing an invoice: it does not use up a number of their sequence.
Move to production From that moment their invoices go to the real AEAT. In batches of 20 and only with a person's confirmation.
Moving to production
No company moves to production until a person types PRODUCCIÓN.
PRODUCCIÓN is the confirmation word, in Spanish. They also type the exact number of companies, from their own session and with a passkey or 2FA active. API keys cannot. The change is recorded in each company's audit log.
It does not count as non-compliance: its software is the one that has to comply with VeriFactu.
That is what the client page says when the firm turns the switch on. The client leaves the count of pending clients and the traffic light.
The portfolio,
from Sage Despachos.
The file you already have
The client export from Sage Despachos, in Excel or CSV. Cofactu recognises the format by itself.
Complete individuals
First name and first and second surname arrive in separate columns and are joined: a self-employed person does not come in as just "Juan".
Type of person and legal form
If the file carries them, they are read from there instead of guessed from the NIF.
Only the live portfolio
Clients with a termination date are left out. What is not recognised breaks nothing: the review lets you correct row by row.
Twenty-four hours to undo
The portfolio import can be undone for 24 hours. In the app, the guide "Leave a3 or Sage in an afternoon" goes on with certificates, journal, invoices, previous returns and VeriFactu.
Accounting Firm plan
Invoicing with VeriFactu is free for each client. The firm pays €89/month.
The Accounting Firm plan covers up to 50 clients. With Accounting Firm Pro, €199/month, the portfolio has no cap. No minimum term.
See pricing → Cofactu for gestorías →What a firm asks before January.
Dates with no tax profile, clients on other software, the submission test, production and permissions.
Official dates and deadlines ↗What date does the radar give a client with no tax profile?
The one its NIF dictates. A DNI or NIE belongs to an individual and a civil partnership (comunidad de bienes) is taxed under IRPF: both have until 1 July 2027. Any other CIF stays on 1 January 2027, the date for companies. Completing the legal form in its tax profile settles the doubt.
Does a client that invoices with other software count as pending?
No. The firm marks it on the client page with "Invoices in other software" and, if it wants, notes which one. The client leaves the count of pending clients and the traffic light: complying with VeriFactu is that software's job.
Does the submission test issue an invoice for the client?
No. It is a connection check against the AEAT test environment, made with the client's certificate. Issuing a test invoice would use up a number of their real sequence.
Can I move the whole portfolio to production at once?
In batches of 20, and only with a person in front: they type PRODUCCIÓN (the confirmation word, in Spanish) and the exact number of companies, from their own session and with a passkey or 2FA active. API keys cannot do it. The change is recorded in each company's audit log.
Who in the firm can activate each client?
The assistant only acts on the clients assigned to whoever launches it and for which they have configuration permission. A client that is not theirs answers as if it did not exist.
What about the postponement to 2028?
On 5 October 2026 the Spanish tax authorities (Hacienda) published a note saying they plan to move these obligations to October 2028. Until that is in the BOE (the Spanish official gazette), the dates in force are those of Royal Decree-Law 15/2025, and those are the ones the radar counts.
