SII · Immediate Supply of Information Companies on the SII are expressly excluded from VeriFactu because they already give the AEAT (Spanish Tax Agency) their invoicing data in real time by another route. The SII covers, among others, large companies, REDEME members and VAT groups. Scope map · mainland Spain Is VeriFactu mandatory?
Is VeriFactu mandatory?
Check your case.
VeriFactu applies to those who use invoicing software in Spain. The SII, the foral territories and strictly manual invoicing follow different routes.
General rule · Software + mainland Spain + outside the SII. Check the VeriFactu deadline for your tax regime. Guidance only; confirm your case with an adviser.
See the scope map ↓ Read the full guide → Foreign companies →
Indicative classification · Scope check Four questions.
Four questions.
One readable verdict.
An example sequence of checks. It does not replace a review of your specific case. Result of the example: the VeriFactu route. With software, outside the SII, in mainland Spain and not invoicing strictly by hand.
See the deadline by regime ↓Do you invoice with a computer system? Yes: carry on with territory and tax regime. This includes programs and other systems set up to issue invoices.
Are you on the SII? This case is outside the scope of VeriFactu. It covers, among others, large companies, REDEME members and VAT groups included in the SII (Suministro Inmediato de Información, the Immediate Supply of Information).
Do you operate in a foral territory? The Basque Country and Navarre follow their own tax systems. TicketBAI applies in the Basque Country; Navarre has an equivalent system.
Do you invoice only by hand? With no invoicing software, VeriFactu does not apply. This does not remove the other formal invoicing obligations.
Your tax regime sets
when to prepare.
The number of invoices does not change the current dates for these groups that use software.
| Regime | Who | Applicable date | Reference |
|---|---|---|---|
| Companies · Corporate Income Tax | SL, SA and other Corporate Income Tax payers that use software | 1 January 2027 | RDL 15/2025 |
| Self-employed and professionals · IRPF | Businesspeople and professionals under Personal Income Tax (IRPF) who use invoicing software | 1 July 2027 | RDL 15/2025 |
| Income-attribution entities · IRPF | Co-ownerships (comunidades de bienes) and civil partnerships (sociedades civiles) that use software | 1 July 2027 | RDL 15/2025 |
Producers, developers and resellers: compliant products since 29 July 2025, under RD 254/2025.
The product as context Your tax situation
Your tax situation
deserves more than yes or no.
Cofactu's tax profile gathers your organisation's data to give context to your calendar and the obligations reviewed.
Discover Cofactu's tax profile →| Main tax regime | Corporate Income Tax |
|---|---|
| Territory | Mainland Spain (common territory) |
| SII | Not indicated |
| Next check | Prepare the transition for 1 January 2027 |
The screen gathers context. Tax confirmation is for your adviser.
Exits from the route Not shortcuts.
Not shortcuts.
Different contexts.
SII · Immediate Supply of Information Companies on the SII are expressly excluded from VeriFactu because they already give the AEAT (Spanish Tax Agency) their invoicing data in real time by another route. The SII covers, among others, large companies, REDEME members and VAT groups. 
Foral · Basque Country and Navarre The Basque Country and Navarre have their own verifiable-invoicing systems. TicketBAI applies in the Basque Country; Navarre has an equivalent system. VeriFactu applies in mainland Spain (common territory), managed by the state AEAT. See TicketBAI → Manual · No invoicing software at all The obligation in article 29.2.j of the General Tax Law (LGT) falls on those who use computer invoicing systems. Strictly manual invoicing is outside its scope. The invoicing obligations of Royal Decree 1619/2012 still apply. The obligation is read
as a whole.
Law 11/2021 · Anti-Fraud Law01
Creates the obligation in article 29.2.j of the General Tax Law.
RD 1007/2023 · VeriFactu Regulation02
Sets out the technical requirements for invoicing software.
Order HAC/1177/2024 · Technical specification03
Defines the XML formats, fields and submission endpoints.
RD 254/2025 · First extension04
Sets producers at July 2025 and postpones the obliged taxpayers to 2026.
RDL 15/2025 · Current deadlines05
Extends them by one more year: companies in January 2027 and Personal Income Tax payers in July 2027.
Questions that change the route.
Answers to check the usual cases before you classify yours.
Back to the VeriFactu guide →Is VeriFactu mandatory for all self-employed people in Spain?
For most, yes: from 1 July 2027 for businesspeople and professionals under Personal Income Tax (IRPF) who use invoicing software. Exempt are those who invoice only by hand (with no software), those on the SII (Immediate Supply of Information, for large companies and VAT groups) and those operating in the foral territories of the Basque Country (where TicketBAI applies) and Navarre.
Are companies on the SII exempt from VeriFactu?
Yes. The SII is the real-time electronic VAT reporting system for large companies, VAT groups and companies registered in REDEME. Those obliged to use the SII, or who joined it voluntarily, are outside the scope of VeriFactu.
Do I have to comply with VeriFactu if I am in the Basque Country or Navarre?
Not in the strict sense. The foral territories of the Basque Country (Araba, Bizkaia, Gipuzkoa) have TicketBAI, their own system: equivalent, but different. Navarre has a similar system. If you operate in those territories, ask your adviser about TicketBAI instead of VeriFactu. Cofactu generates and signs the TicketBAI file for the three Basque territories, but its submission to the foral tax authorities is under validation and not yet active.
Do foreign companies need VeriFactu in Spain?
It depends on how they operate. A Spanish subsidiary and the branch or permanent establishment of a foreign company are covered if they invoice with software; a foreign company with no establishment is not mentioned in the regulation. The guide for foreign companies explains each case.
What if I only issue 2-3 invoices a year by hand?
If you do not use invoicing software, VeriFactu does not apply to you. The obligation falls on those who use computer invoicing systems. You are still bound by the other invoicing obligations (art. 29.2.j LGT only concerns software). In practice, if you invoice by hand with Word or Excel, you are outside VeriFactu but inside the other formal obligations.
Do software producers already have an obligation in 2025?
Yes. Under Royal Decree 254/2025, producers, developers and resellers of invoicing software must offer compliant products from 29 July 2025. Cofactu has been compliant since before that date.
Does VeriFactu apply to simplified invoices (tickets)?
Yes. The obligation covers every invoice issued with software from the date it takes effect, including simplified invoices and tickets. All of them must carry the verification QR code.
Define your case.
Then prepare the flow.
Your next check
If you use software in mainland Spain, check your regime, territory and SII inclusion before your applicable date.
See the dates →
