VERI*FACTU 2027: deadlines and POS requirements in Spain
Understand Spain's 2027 deadlines, affected businesses and invoicing software requirements. Prepare your POS using AEAT and BOE sources.
If your business falls within the regulation's scope, adapt your invoicing software before 1 January 2027 if you pay Corporate Income Tax, or before 1 July 2027 for other affected taxpayers. Adapting software and choosing VERI*FACTU mode are related but separate decisions.
When VERI*FACTU began and why it exists
VERI*FACTU did not begin in 2027. Its legal basis is the anti-fraud Ley 11/2021 of 9 July, which added duties to article 29.2.j of the General Tax Law to prevent software from hiding or altering records without a trace. The specific invoicing-system regulation followed in Real Decreto 1007/2023.
The aim is for each invoice to leave a reliable, traceable record. VERI*FACTU is the mode that submits records to AEAT; the regulation also allows a mode without continuous submission, with its own controls. A law taking effect and a business adaptation deadline are different milestones.
Source:BOE · Ley 11/2021 (art. 13: art. 29.2.j LGT)BOE · Real Decreto 1007/2023 (arts. 3, 8–17)
Timeline: from the anti-fraud law to the 2027 deadlines
The dates below explain how the rules developed. Historic deadlines provide context; plan using the current 2027 calendar and confirm that your business is within the regulation's scope.
| Date | Legislation | What changed |
|---|---|---|
| 9 July 2021 | Ley 11/2021 | Legal basis against software that hides or alters records without traceability. |
| 5 December 2023 | Real Decreto 1007/2023 | Approves the SIF regulation. Published on 6 December and effective on 7 December, with a later adaptation period. |
| 17 October 2024 | Orden HAC/1177/2024 | Sets out technical specifications. Published on 28 October and effective on 29 October. |
| 1 April 2025 | Real Decreto 254/2025 | Then set adaptation deadlines in January and July 2026 by taxpayer type. That calendar was later replaced. |
| 2 December 2025 | Real Decreto-ley 15/2025 | Extended deadlines: before 1 January 2027 for affected Corporate Income Tax taxpayers and before 1 July 2027 for other affected taxpayers. |
Source:BOE · Ley 11/2021 (art. 13: art. 29.2.j LGT)BOE · Real Decreto 1007/2023 (arts. 3, 8–17)BOE · Orden HAC/1177/2024BOE · Real Decreto 254/2025BOE · Real Decreto-ley 15/2025 (disposición final primera)
2027 adaptation calendar
AEAT distinguishes deadlines by taxpayer type. A small company is not necessarily a sole trader: a small SL may pay Corporate Income Tax.
Before
Affected Corporate Income Tax taxpayers
Before
Other affected taxpayers, including sole traders
First confirm that your business falls within the regulation's scope.
Who is affected and what are the exclusions?
The regulation applies to specified taxpayers using computer systems to issue invoices, including simplified invoices. Tax status matters more than business size.
Taxpayers keeping VAT books through SII fall outside this regulation's stated scope. Territorial scope and the Basque Country and Navarra's foral regimes also require checking. Confirm the obligations for your business and transactions with your adviser.
VERI*FACTU and non-VERI*FACTU: two modes
Where the regulation applies, the obligation is to adapt the invoicing system (SIF). VERI*FACTU is the mode that continuously, automatically and securely submits invoicing records to AEAT. Records are submitted, rather than necessarily the full invoice document.
Non-VERI*FACTU mode can also comply, but preserves records with additional signing and event-log requirements and must allow them to be supplied to the tax authority. It is not uncontrolled software. Choose based on your workflow and your provider's documented capabilities.
- Sale
- Invoice
- Chained record
VERI*FACTU
Continuous submission to AEAT
Non-VERI*FACTU
Preservation and additional requirements
Both modes can comply. A QR alone does not prove prior submission.
| Criterion | VERI*FACTU | Non-VERI*FACTU |
|---|---|---|
| Records | Continuous submission to AEAT | Preservation and supply under the rules |
| Signing and events | Simplifications under Article 16 | Applicable additional requirements |
| QR | Can verify a submitted record | Does not prove prior submission |
| Documentation | Declaration of responsibility per version | Declaration of responsibility per version |
What your invoicing software must support
Adding a QR to a receipt is not enough. The system must ensure integrity, preservation, accessibility, readability, traceability and resistance to improper alteration, following the chosen mode's specifications.
- Generate invoice creation and, where applicable, cancellation records, linked through hashes.
- Include the tax QR on full and simplified invoices issued by the SIF as required by the rules.
- Apply the signing, preservation and event requirements of each mode and document incident and correction procedures.
- Provide the producer's declaration of responsibility identifying the system and its version.
Source:BOE · Real Decreto 1007/2023 (arts. 3, 8–17)AEAT · Declaración responsable del software
What documentation to request
Request the declaration of responsibility for the version you will use, the producer's identity and the supported mode. The declaration is issued by the software producer: a logo or a marketing claim does not replace it.
When evaluating DianDian POS, request documentation for the offered version, a demonstration and the scope of adaptation services. Confirm in writing what the licence, updates, setup and support include.
What to test before going live
Ask for a demonstration covering full and simplified invoices, a correction and a connection outage. Being able to take payment offline is separate from correctly handling the fiscal procedures of the chosen mode.
Frequently asked questions
Does a QR prove submission? Not by itself. In VERI*FACTU mode, verification checks the submitted record. In other modes, a QR does not prove prior submission.
Is VERI*FACTU the same as B2B e-invoicing? No. SIF rules govern invoicing systems and records. Business-to-business e-invoicing has separate legislation and deadlines that must be checked independently.
Your next step
First confirm your scope and deadline, then check the software version, declaration and workflow. Documented and tested adaptation matters more than a marketing badge.
Sources and documentation
- BOE · Ley 11/2021 (art. 13: art. 29.2.j LGT)
- BOE · Real Decreto 1007/2023 (arts. 3, 8–17)
- BOE · Orden HAC/1177/2024
- BOE · Real Decreto 254/2025
- BOE · Real Decreto-ley 15/2025 (disposición final primera)
- AEAT · Plazos de adaptación de los SIF
- AEAT · Declaración responsable del software
Sources checked:
An information guide for businesses in Spain. Confirm your scope and obligations with your adviser, and verify software capabilities for the version you purchase.
Prepare your business's next step
Ask our team about the POS configuration, documentation and support your business needs.
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