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Understanding Spanish VERI*FACTU records and QR

VERI*FACTU sends Spanish billing records to the tax agency as invoices are issued. Read about the 2027 deadlines and the planned move to 2028.

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VERI*FACTU software sends billing records to Spain's tax agency (AEAT) as invoices are issued. Records carry a chained hash. Invoices show a QR code, or its URL in structured electronic invoices. Adaptation is due in 2027; an announced move to October 2028 still needs approval. Klarbon support is planned, not available yet.

What is in a VERI*FACTU record?

Property Value
Legal basis Royal Decree 1007/2023, amended by Royal Decree 254/2025, and Order HAC/1177/2024
Billing record types registration record (RegistroAlta), cancellation record (RegistroAnulacion); NO VERI*FACTU systems also keep separate event records
Format XML defined by the AEAT record designs and web service
Integrity hash chained to the previous record, using the AEAT's technical algorithm
Signature required for software that does not send records (NO VERI*FACTU)
QR code 30x30 to 40x40 mm, ISO/IEC 18004, error correction level M
QR content AEAT link with tax number, invoice number, date and total
Run by Agencia Estatal de Administración Tributaria (AEAT)

Order HAC/1177/2024 sets the billing-record chain and the QR dimensions and content in Articles 7, 20 and 21 (BOE). The AEAT publishes the technical record designs (AEAT).

When must software comply?

Who Deadline in force
Corporate income tax filers within scope before 1 January 2027
Other taxpayers within scope before 1 July 2027

These dates come from Royal Decree-law 15/2025 (AEAT note). On 5 October 2026 the Ministry of Finance announced it would move the pending obligations to October 2028, to match the e-invoicing start for businesses with turnover up to 8 million euros; that change still needs to be approved (Ministry of Finance).

VERI*FACTU or the B2B e-invoice?

VERI*FACTU Spanish EN 16931 CIUS
Governs the software that issues invoices and its records the invoice exchanged between businesses
Goes to the AEAT the buyer
Format AEAT billing record XML; the invoice carries a QR code or its URL a structured invoice in the applicable format

What does Klarbon do with VERI*FACTU records?

Klarbon does not support VERIFACTU today; opening VERIFACTU records is planned, not available yet. Klarbon does not create billing records, send them to the AEAT or generate the tax QR code, and it is not invoicing software under the regulation.

Frequently asked questions

What is VERI*FACTU?

The mode under Spain's invoicing software regulation, Royal Decree 1007/2023, in which the software sends each billing record to the tax agency (AEAT) as the invoice is issued. Software that does not send records must sign them and keep them unaltered instead.

When does VERI*FACTU apply?

Under Royal Decree-law 15/2025, companies that file corporate income tax must have adapted their software before 1 January 2027 and other taxpayers within scope before 1 July 2027. On 5 October 2026 the Ministry of Finance announced a planned move of these obligations to October 2028, which still has to be approved.

What is the hash in a billing record?

A fingerprint of the record's key fields, which includes the fingerprint of the previous record. The chain makes it visible if a record is changed or removed later.

What does the QR code on the invoice do?

It holds a link to the AEAT verification service with the issuer's tax number, the invoice number, the date and the total, so the buyer can check the invoice. Structured electronic invoices include the URL as a field instead of needing the QR image. Invoices from VERI*FACTU software also carry the phrase that the invoice is verifiable at the AEAT site.

Is VERI*FACTU an e-invoice?

No. It governs the software that issues invoices and the records it keeps or sends. The B2B e-invoice is a separate obligation; see the Spanish EN 16931 CIUS page.

Sources

Updated 6 November 2026

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