If you’re part of a major global group, with a small branch in Spain, despite your size, Spanish tax law demands that even a modest local office complies with national invoicing rigour. That’s where Verifactu comes in: Spain’s legal framework for secure, traceable electronic invoicing.

What is Verifactu and why does it matter?

• Legal foundation: Verifactu originates in Article 29.2(j) of the Spanish General Tax Law, amended by the Anti‑Fraud Law (Ley 11/2021). It mandates that all invoicing systems guarantee integrity, conservation, accessibility, legibility, traceability and inalterability of records.
• Regulation RD 1007/2023 (Real Decreto 1007/2023 of 5 December 2023) sets the technical standards: generation of a unique hash chained per invoice, QR code embedding, event logging, and optional electronic signature depending on system type.
• Two compliance modes:
  • VERI*FACTU: systems that issue verifiable invoices (structured XML, QR, traceable hash) and optionally can auto‑submit records to AEAT (Spanish Tax Agency).
  • Non‑VERI*FACTU: systems that retain records internally, still chaining through hashes and electronic signature, and can transmit them if and when AEAT requests.

Who must comply? And what about TicketBAI?

• Verifactu applies in all of Spain except the Basque Country and Navarra, which have their own regime (TicketBAI).
• Companies with annual turnover under €6 million and those not already covered by the SII (Immediate Information Supply) are subject to Verifactu; firms using the SII system are exempt from Verifactu.
• TicketBAI is fully mandatory in the Basque provinces, applying even to global companies operating a small branch there, while Verifactu is voluntary until mandatory dates approach .

Timeline & key deadlines

Group or entity type	Compliance mode	Deadline
Software vendors	Must support Verifactu	29 July 2025
Limited turnover (< €6M)	Verifactu required by	1 July 2026
Larger firms (> €8M)	Invoice‑electronic via Verifactu systems, earlier deadlines under Ley Crea y Crece	Starting 2026 by group arm

What must your invoice system do?

Whether you’re a tiny Spanish office or a multinational HQ with a Spanish branch:

1. Generate a structured XML invoice for each transaction, including cancellations/credit notes.
2. Chain invoices via a secure hash, each linked to the previous.
3. Include a QR code, which for Verifactu can serve to verify content, not merely to reference a file.
4. Emit an event log: timestamps, system actions, user IDs.
5. Ensure legibility, accessibility, and data retention over the statutory period.
6. Declare system compliance via responsible statement by software provider (developers must sign off declaration).

Why engage experts like us?

• Comprehensive compliance: We ensure your invoicing software is fully aligned with Article 29.2(j), RD 1007/2023 and future updates.
• Tailored for small local entities: Even if your headquarters is enormous, we assist your small Spanish office—whether operating in Madrid, Barcelona, Valencia or other regions—with minimal internal IT burden.
• Avoid costly fines: Sanc­tions under Article 201 bis of the LGT can reach up to €50,000 per offence for users and up to €150,000 for vendors or non‑compliant systems.
• Efficient transition: We assist with vendor selection or certification of your own system, support testing, declaration filing, and tailor training for local personnel.

What your organisation should do now

1. Audit current invoicing tools: Are you using bespoke or off‑the‑shelf software? Does it support Verifactu‑compliant outputs?
2. Engage certified software vendors (those issuing a “responsible declaration” and capable of generating QR, hash chaining, etc.) .
3. Plan the integration: Whether using a local application, ERP module or AEAT’s own simplified tool.
4. Train key staff: Ensure that your Spanish local team understands the process, can manage exceptions and keeps records intact.
5. Monitor legislative updates via the AEAT, BOE, and stay alert to possible shifts in deadlines.

In short: what multinationals need to know

Even a small Spanish office is subject to stringent, enforceable invoicing controls via Verifactu—unless they reside in the Basque Country/Navarra, where TicketBAI applies. Respecting deadlines, chain‑linked digital records, QR codes and integrity guarantees is non‑negotiable. For global groups, the risk of non‑compliance—especially as AEAT increases scrutiny—is real.

Your best strategy? Let us navigate Verifactu on your behalf:

• We validate or deploy compliant software.
• We manage electronic record chains, QR codes, logs.
• We deal with declarations, training and documentation.
• We shield your Spanish entity from fines and disruption.

Ready to stay ahead?

Contact us today to set up a Verifactu compliance road‑map, tailored to your group structure. Whether you wish to certify your existing solution or adopt a fully‑managed system locally, we provide the expert bridge between your global presence and Spanish fiscal law—so you can focus on business, not bureaucracy.