Free checker · updated on 7 October 2026
Six questions about your business and how you invoice in Spain. We tell you whether Verifactu applies to you, from what date (the legal one and the one the Ministry of Finance announced on 5 October 2026) and what to do with your software, whether it is a commercial program, your own system, an online store or a POS. Also for foreign companies with or without a presence in Spain.
StartGeneral guidance based on Royal Decree 1007/2023 (the invoicing-systems regulation), Order HAC/1177/2024 (the technical specifications) and the Spanish Tax Agency (AEAT) FAQs. It does not replace advice from your tax adviser on specific cases.
What the BOE (Official State Gazette) says and what the Ministry of Finance has announced but not yet published.
29 Jul 2025
They may only sell compliant systems. Already in force, and the postponement does not affect them.
1 Jan 2027
Legal deadline in force for Corporate Income Tax (Impuesto sobre Sociedades) payers.
1 Jul 2027
Legal deadline in force for the self-employed, pass-through entities and non-residents with a permanent establishment.
Oct 2028
The Ministry of Finance plans to move the pending obligations here, together with e-invoicing for SMEs and the self-employed. Not yet in the BOE.
We will update this page and the checker result the day the postponement is published in the BOE.
Answer with what you know; if you are unsure about one, choose “I don’t know” and we will take it into account.
Your result
Since 29 July 2025 you may only sell invoicing systems that comply with the regulation, with a responsible declaration (declaración responsable) for each version. The postponement announced for your customers does not change your date. The penalty for producers is €150,000 per financial year and per system type.
Businesses taxed under the foral rules of the Basque Country (TicketBAI and Batuz) or Navarre comply with their own system, not with Verifactu. Check the foral timeline that applies to you with your tax adviser.
The regulation excludes those who keep their books through the Immediate Supply of Information, whether mandatory or voluntary. Note: if you leave the SII, you fall under Verifactu.
The regulation only covers Corporate Income Tax payers that are not fully exempt (article 9.1 of the Corporate Income Tax Act). If your exemption is partial, it applies to you for the non-exempt income.
The regulation covers non-residents operating in Spain through a permanent establishment. If you invoice from abroad without one, it does not oblige you. If you have a Spanish subsidiary, the subsidiary is a Spanish company and it does apply to it, even if it invoices with the group’s ERP.
Invoicing by hand, or with Word or Excel only to type, print and save, is not a computerised invoicing system. But you cannot mix: if you issue even one invoice with software, you are in. And B2B e-invoicing will require you to use one.
Your invoicing software must comply with the regulation. The legal deadline in force is 1 January 2027; on 5 October 2026 the Ministry of Finance announced that it plans to delay it to October 2028, but it is not yet in the BOE. Until your date arrives, you can run it for real and switch back.
Your invoicing software must comply with the regulation. The legal deadline in force for the self-employed and other obliged parties that are not companies is 1 July 2027; on 5 October 2026 the Ministry of Finance announced that it plans to delay it to October 2028, but it is not yet in the BOE.
You said you don’t know whether you are in the SII. If you are (it is mandatory if you invoice more than €6 million a year, are in the monthly VAT refund register, REDEME, or in a VAT group), Verifactu does not apply to you. Your Spanish tax adviser will know: it is a box in your census registration return.
As you invoice more than €8 million a year, B2B e-invoicing will apply to you around October 2027 (12 months from Order HAC/1028/2026, in force since 6 October 2026). It makes sense to adapt both at the same time.
If you invoice €8 million or less, B2B e-invoicing will apply to you around October 2028, the same date the Ministry of Finance has announced for Verifactu. A single adaptation should cover both.
General guidance based on Royal Decree 1007/2023 (the invoicing-systems regulation), Order HAC/1177/2024 (the technical specifications) and the Spanish Tax Agency (AEAT) FAQs. It does not replace advice from your tax adviser on specific cases.
Result generated at kiwop.com/en/verifactu-checker on
The same rules the AEAT publishes, in the order we apply them.
The AEAT sums up Verifactu’s scope like this: it applies to you if you issue invoices and you do not only write them by hand, are not in the SII, do not have your tax address in the Basque Country or Navarre and do not have a ruling that excludes you. The checker first looks at whether you produce software (your date is different), then at the territory, the SII, whether your entity is exempt or a foreign company without a permanent establishment, and how you invoice.
The regulation separates Corporate Income Tax payers (legal deadline today: 1 January 2027) from everyone else: self-employed people with a business activity, pass-through entities and non-residents with a permanent establishment (1 July 2027). On 5 October 2026 the Ministry of Finance announced that it plans to move both dates to October 2028. Until that is published, the checker shows you both.
The checker covers the general cases. Review them with your adviser if any of these apply to you:
FAQ
The questions we get most about whether Verifactu applies and when.
The Ministry of Finance announced it on 5 October 2026 in an information note: it plans to postpone the pending obligations until October 2028 so that they coincide with e-invoicing for SMEs and the self-employed. As of 7 October 2026 it has not been published in the BOE, so the legal dates are still 1 January 2027 (companies) and 1 July 2027 (everyone else).
Only if they operate in Spain through a permanent establishment: their legal deadline today is then 1 July 2027. If you invoice from abroad without an establishment in Spain, Verifactu does not apply to you. A Spanish subsidiary is a Spanish company and it does apply, with a legal deadline of 1 January 2027, even if it invoices with the group’s ERP. For both cases Spain’s Ministry of Finance has announced a delay to October 2028, not yet published in the Official State Gazette.
Yes, to those who issue invoices with software and are not in the SII or taxed in the Basque Country or Navarre. Their legal deadline today is 1 July 2027, with the announced postponement to October 2028. Self-employed people under the flat-rate or equivalence surcharge schemes who do not issue invoices are out; if they do issue them, they are in.
It depends on how you use it. If Word or Excel only help you type, print and save the invoice, the AEAT does not consider them an invoicing system. If your Excel file has macros that generate the record books or the accounts, it is one, and it will not be able to comply unless you replace it with compliant software.
Yes. The Canary Islands, Ceuta and Melilla are in scope: the regulation reads references to VAT as referring to IGIC or IPSI. What is out of scope is businesses domiciled in the Basque Country and Navarre that are taxed under the foral rules.
For Verifactu, no: those who keep their books through the SII, mandatorily or voluntarily, are excluded. For B2B e-invoicing, yes: it is a separate obligation and will reach you depending on your turnover.
For the user, the penalty is €50,000 per financial year in which they use a non-compliant or altered system. For whoever produces or sells the software, €150,000 per financial year and system type. There are no fines “per invoice”.
Sources
Regulations and official documents the checker is based on, checked on 7 October 2026.
Next step
We review it in a fixed-price assessment and tell you what it is missing, how much it costs and how long it takes.