Art. 13 RD 1007/2023

VeriFactu responsible declaration: what it is and how to verify it

Art. 13 of RD 1007/2023 requires the software producer to certify its VeriFactu compliance through a responsible declaration. As a user, if your software doesn't have one, your exposure to art. 201 bis LGT (€50,000/year) is real.

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Direct answer

The VeriFactu responsible declaration is the document by which the software manufacturer certifies that its system meets the requirements of RD 1007/2023 and Orden HAC/1177/2024. It's the mechanism the regulation sets out in art. 13 to prove the software's conformity. As a user, you must verify that your provider has it available. If not, you're using software without a compliance guarantee.

There's no official AEAT approval for VeriFactu software. The manufacturer's responsible declaration is the only formal evidence available to the user.

Contents

What a valid responsible declaration must include

Element	Why it matters
Identification of the software producer	Must be the company that manufactures or markets the software, not a third party.
Identification of the software (name and version)	Must cover the specific version you use, not just the product name in generic terms.
Reference to RD 1007/2023 and Orden HAC/1177/2024	Must explicitly cite the regulations it claims to comply with, not a generic reference to 'VeriFactu'.
Statement of compliance with technical requirements	Chained SHA-256 hash, electronic signature, event log, QR code, and, if applicable, submission to AEAT.
Date and signature of the legal representative	Must be a formal document, not just a note on a website or a support email.

Practical guide

How to verify your software has a responsible declaration

Ask your current provider for the declaration

Write to support or check your current software's documentation. Look for 'VeriFactu responsible declaration,' 'VeriFactu conformity certificate,' or similar. If it's not published or available on request, that's a red flag.

Verify it mentions RD 1007/2023 and Orden HAC/1177/2024

A valid responsible declaration must explicitly reference the regulation it claims to comply with. If it only mentions 'VeriFactu compliance' without citing the specific regulation, ask for more detail.

Check that it identifies the software and version

The declaration must identify the specific product (name, version) that complies. A generic declaration for 'all our products' without a specific version may not cover the version you're using.

Keep the dated declaration

In case of an inspection, you'll need to prove that at the time you were using the software, you had grounds to consider it compliant. Keep the declaration on paper or PDF with the date you obtained it.

Cofactu

How Cofactu proves its VeriFactu conformity

Technical conformity is validated with real results, not just on paper: the first invoice was accepted by AEAT's official test environment in May 2026, with a confirmation CSV from the tax agency, and the engine produces chained SHA-256 hashes, electronic signatures and QR codes as required by Orden HAC/1177/2024.

The responsible declaration has been drafted and is undergoing legal review prior to its signature. It will be formally published inside the product and on this website well ahead of the 2027 deadlines. You can ask us about its status by email at any time.

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Frequently asked questions about the responsible declaration

What is the VeriFactu responsible declaration?

It's the document set out in art. 13 of RD 1007/2023 and developed in Orden HAC/1177/2024, by which the invoicing software's producer certifies in writing that its system meets VeriFactu's technical requirements. It must be available to any client (software user) who requests it.

Who issues the responsible declaration?

It's issued by the software producer: the company that develops, markets, or distributes the invoicing software. It is NOT issued by AEAT or any official body — it's a manufacturer's declaration made under its own responsibility.

Do I have to request the responsible declaration myself, or does the provider give it to me automatically?

It depends on the provider. The correct approach is for them to have it published or proactively available. If your current provider doesn't have it accessible, you'll need to request it explicitly. If they can't provide it, that's a risk for you as a user.

What happens if I use software without a responsible declaration?

If you use software without a VeriFactu conformity responsible declaration once the established deadlines apply, you're exposed to the penalty under art. 201 bis LGT: 50,000 euros per tax year. The responsible declaration is the evidence that protects you as a good-faith user.

Does AEAT approve or certify VeriFactu software?

There's no official approval process by AEAT. The system works through manufacturers' responsible declarations. This means you, as a user, must make sure your provider has one — AEAT does not publish an official list of certified software.

Does Cofactu have a VeriFactu responsible declaration?

Cofactu's responsible declaration has been drafted in line with Orden HAC/1177/2024 and is undergoing legal review prior to its signature and formal publication, which will happen inside the product and on this website well ahead of the 2027 deadlines. Technical conformity is already validated with real results: the first invoice was accepted in AEAT's official test environment in May 2026, with a confirmation CSV from the tax agency.

Your invoicing software needs a VeriFactu responsible declaration

Cofactu already invoices against AEAT's official test environment. Start for free and reach the 2027 deadline with total peace of mind.

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