What VeriFactu® actually requires
Spain's Invoicing Software Systems Regulation (RD 1007/2023) requires your invoicing software to meet these points.
Unalterable record
Every invoice creates a chained, unalterable record: it can't be deleted or edited without leaving a trace.
Fingerprint and chaining
Each record includes a fingerprint (hash) that chains it to the previous one, like a tamper-proof ledger.
Real-time submission
In its VeriFactu mode, every invoice is automatically sent to Spain's Tax Agency the moment it's issued.
Mandatory QR code
Every invoice must include a QR code and the legend "VERI*FACTU" or "Verifiable invoice", depending on the mode chosen.
Deadlines by company type
Large companies and corporations have an earlier deadline than freelancers and micro-businesses; everyone must comply by 2026 and 2027.
Penalties for non-compliance
Using uncertified software, or software that allows tampering with records, can mean fines of up to €50,000 per fiscal year.
What TicketBAI® requires in the Basque Country
If you invoice in Álava, Bizkaia or Gipuzkoa, TicketBAI replaces VeriFactu with its own requirements.
One TBAI per invoice
Every invoice generates a unique identifier (TBAI code) and a QR code that's printed on or attached to the document.
Signed with a certificate
Records are signed with an approved digital certificate before being sent to the corresponding Provincial Council.
Already mandatory
Unlike VeriFactu, TicketBAI has been in force (rolled out in phases) since 2022 in Bizkaia, Gipuzkoa and Álava.
Compatible with VeriFactu
If your business invoices both in common territory and the Basque Country, your system needs to comply with both regulations at once.
Ask for information, no strings attached
Tell us what system you use today and where you invoice, and we'll tell you exactly what you need.
VeriFactu and TicketBAI
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