Billing records
The invoicing system generates records associated with issued invoices. In VERI*FACTU mode those records are submitted to AEAT.
WHAT IS VERIFACTUUpdated 2026 guide
What VeriFactu is and how it works.
VERI*FACTU is a mode of invoicing software in which generated billing records are sent to the Spanish Tax Agency. It does not inherently require replacing your ERP; the software used must meet the applicable requirements.
The framework distinguishes VERI*FACTU from non-verifiable systems. Kairoseth Fiscal is initially designed around the VERI*FACTU mode.
VERIFACTU GUIDE
What actually changes with VeriFactu.
The change is not just adding a QR. Invoicing software must work with billing records, traceability, and technical controls defined by the regulatory framework.
Traceability
Records must retain a traceable sequence. AEAT describes chaining as a way to detect gaps or jumps.
Tax QR
Invoices issued by covered invoicing systems include the tax QR when the applicable scope requires it.
Verifiable invoice
In VERI*FACTU mode the recipient can compare the invoice against records previously submitted by the issuer to AEAT.
Not a new ERP
The rules govern invoicing software; an existing system may be adapted or connected to a compatible layer when the architecture and specific case allow it.
Two modes
AEAT provides for VERI*FACTU and non-verifiable systems. Their requirements should not be treated as identical.
STEP BY STEP
How to think about adaptation without overcomplicating it.
Before buying or rebuilding software, identify where invoices are generated today and what capabilities that system already has.
Locate the invoicing system
ERP, ecommerce, POS, Excel, or custom software: identify which system actually issues the invoice.
Check the applicable scope
Use official sources and tax advice to determine whether your activity/system falls under RRSIF and which deadline applies.
Choose the technical route
Native connector, API, webhook, CSV/XLSX, or system adaptation without duplicating fiscal logic.
Test before production
Validate numbering, tax data, QR, states, and retry behavior before opening the real workflow.
DO NOT CONFUSE
VERI*FACTU does not automatically mean replacing your software.
What matters is that the invoicing process used meets the applicable requirements. In many cases adaptation can be achieved through integration, provided the complete solution respects the relevant obligations.
FAQ
Frequently asked questions.
Short answers grounded in official sources.
What is VERI*FACTU?
It is the mode of Spanish invoicing software that sends generated billing records to the Spanish Tax Agency. It sits within Royal Decree 1007/2023 and its implementing rules.
Is VERI*FACTU the same as e-invoicing?
No. VERI*FACTU governs requirements and records for invoicing software and should not be confused with separate B2B e-invoicing initiatives.
Are there two invoicing-software modes?
Yes. AEAT explains that the framework allows VERI*FACTU systems and non-verifiable invoicing systems, with different technical obligations.
Which documents are affected?
AEAT states that the rules concern invoices issued with invoicing software, including full and simplified invoices; not every commercial document becomes an RRSIF invoice.
What changes for the customer receiving a VERI*FACTU invoice?
The invoice carries a tax QR and, in VERI*FACTU mode, the corresponding wording. The recipient can use the QR to compare the invoice against information submitted to AEAT.
KEEP EXPLORING
Canonical VeriFactu guides.
Each guide owns a distinct intent to avoid duplication and make the path from question to solution clear.
Requirements
Open guide →QR VeriFactu
Open guide →Self-employed and SMEs
Open guide →Free VeriFactu / AEAT app
Open guide →Current 2027 dates
Open guide →2028 announcement and horizon
Open guide →OFFICIAL SOURCES
Always check the current official version.
This guide summarizes official rules and documentation; it does not replace tax advice or checking the exact scope that applies to each organization.
AEAT · Concepts and definitions
Open official source →AEAT · VERI*FACTU systems
Open official source →BOE · Consolidated Royal Decree 1007/2023
Open official source →TRUST & CONTROL
Authority stays explicit as the platform grows.
Kairoseth separates identity, organization scope, product roles and product capabilities. A login route, browser state or AI response never becomes an authorization boundary by itself.
KAIROSETH PLATFORMCONTROL PLANE
- Identity
- Shared account
- Verified
- Organization
- Tenant scope
- Required
- Product
- RBAC assignment
- Explicit
- Sensitive actions
- Policy gate
- Controlled
Organization scope
Customer resources and access are resolved inside an active organization context rather than treated as global account state.
Product-scoped roles
Owner, Admin and Member authority is assigned per product. Organization membership alone does not automatically grant every product.
Server authority
Sensitive access, policy and capability decisions remain authoritative on the server instead of trusting client UI state or model output.
Controlled execution
Capabilities that can act are introduced behind explicit grants, staged gates and audit rather than implied autonomy.
Public trust evidence
Review the customer-facing policies that define privacy, security reporting, acceptable use and the current legal operating framework.
SOFTWARE VERIFACTU
Can your current software be adapted to VeriFactu?
Kairoseth Fiscal starts with that question: keep the customer's system and choose the integration route by capabilities.