A record is generated
When issuing an invoice, the program creates a structured record with your essential tax data. The PDF is not sent, but the invoicing record.
VeriFactu Guide · Official information
What VeriFactu is and how it changes your invoicing.
VeriFactu is the compliance method in which your software creates a secure record for each invoice and automatically sends it to the Spanish Tax Agency. You invoice; the system takes care of the record, QR code and submission.
The short answer
VeriFactu does not change what you sell. It changes how each invoice is recorded.
The regulation requires that invoicing systems protect the integrity, conservation, accessibility, legibility, traceability and unalterability of their records. In the VeriFactu modality, these records are sent to the AEAT on a continuous basis.
The record is chained
The fingerprint and the reference to the previous record make it possible to detect subsequent changes, jumps or omissions.
It is sent to the AEAT
Submission is automatic, consecutive and secure. The response from the AEAT allows us to know whether the record has been accepted or requires review.
The invoice includes a QR
The complete and simplified invoices issued by these systems incorporate a QR code. In VeriFactu they also include the verifiable invoice reference.
Source: Tax Agency, section 5.12 VERI*FACTU.
Scope of application
Who is affected?
In general
The AEAT includes businesses, professionals and organisations that use computer systems to issue invoices and are subject to:
- Personal income tax for income from economic activities.
- Corporate Tax.
- Income tax for non-residents through permanent establishment in Spain.
- Spanish territories under the common tax regime.
Main exclusions
The Tax Agency itself points out, among others, these situations:
- Taxpayers assigned to the Immediate Supply of VAT Information (SII).
- Those who are subject to regional regulations of the Basque Country or Navarra.
- Operations that do not legally have to be documented by invoice.
- Those who issue all their invoices manually and do not use a computerized invoicing system.
This summary is informative and does not replace the tax analysis of each activity. There are specific cases and authorisations that must be reviewed individually.
Source: AEAT, who is obliged and what operations are included.
Two valid modalities
VeriFactu is a way to comply with the regulation, not the name of the entire regulation.
VeriFactu Modality
The system sends the records to the AEAT.
- Automatic and continuous submission.
- Fewer local record-keeping requirements.
- QR and mention “VERI*FACTU” or equivalent.
- The AEAT can verify the invoice received.
Non-VeriFactu mode
The system retains records without continuous submission.
- It must guarantee conservation, access and unalterability.
- Requires additional controls, such as event logging.
- Requires electronic signature of records.
- You must be able to export and check logs and events.
Source: AEAT, VERI*FACTU systems.
Current calendar · revision 31 July 2026
The compliance deadlines fall in 2027.
Corporate Tax Taxpayers
Your computerized invoicing systems must be adapted before this date.
Other affected taxpayers
Among them, many freelancers who carry out economic activities and use software to invoice.
In neuroInvoice
From draft to accepted record, without leaving the invoice.
You prepare
Create the invoice by form, from your usual messaging or by speaking with the assistant. Before issuing you can review client, concepts and taxes.
You issue
neuroInvoice assigns the final series and numbering and generates the corresponding invoice record.
Chain
The new record incorporates its fingerprint and the necessary reference to the previous record to preserve traceability.
Send
The record is sent to the AEAT. If there is a temporary connection issue, it remains pending and the system tries again.
Check the status
You see the status next to the invoice and generate the PDF with the corresponding QR code.
Connection issues
If the Internet fails, you can continue invoicing.
The AEAT clarifies that a connection drop or a temporary outage of its online services does not require stopping invoicing. The logs can be sent later, with periodic retries and identification of the issue.
Source: VERI*FACTU systems official FAQ.
Invoice F-2026-0184Issued
AEAT RegistryShipping pending
Automatic retryAccepted
Two different standards
VeriFactu is not the B2B electronic invoice.
It regulates the operation of the program, the generation of records, its traceability, the QR and, in this modality, the submission to the AEAT.
Regulates the format and electronic exchange of invoices between companies and professionals. Its regulatory development follows a different process.
Declaration of compliance
The AEAT does not "approve" each program.
The manufacturer must issue a declaration of compliance, visible for each system and version, that identifies the product and states that it complies with the General Tax Law, the regulations and its technical specifications.
Neurora publishes the neuroInvoice declaration of compliance so that you can consult the identification and declared characteristics of the system.
Frequently asked questions
Questions to resolve before changing software.
What information is sent to the AEAT?
A structured invoicing record is sent with the tax data established by the regulations. The complete PDF of the invoice is not sent.
Do I have to notify the selection on Form 036?
No. According to the AEAT, the option for VeriFactu is understood to have been made when systematically initiating the submission of records.
Can an issued invoice be modified?
The original record must not be altered. When there is an error, the correction is made through the appropriate correction, cancellation or corrective invoice records and documents.
Does VeriFactu replace record books or tax models?
No. The AEAT indicates that the obligations to keep record books and submit the corresponding information returns are maintained.
Can I start before the mandatory date?
Yes. During the previous period, the test modality can be used. Once the adaptation is mandatory and continuous submission begins, the option must be maintained at least until the end of that calendar year.
What happens with an invoice if the AEAT is not available?
The company continues invoicing. The system retains the pending record and retries the submission when service is restored.
Official sources
Information verified with the AEAT and the BOE.
Content reviewed on July 31, 2026. In tax matters, always consult the current version and confirm your position with the AEAT or your tax adviser.
Integrated VeriFactu
You don't need to learn the regulations to issue each invoice.
We show you how neuroInvoice generates, sends and controls the status of the record within your daily work.