Verifactu explained for online stores: what changes and how to prepare

Verifactu is the name given to the system derived from Real Decreto 1007/2023 (Spanish Royal Decree 1007/2023), which sets the requirements for invoicing software in Spain. Its aim is to make it impossible to alter or delete invoices without leaving a trace.

Who it affects

Companies and self-employed workers (autónomos) who issue invoices with software, except those already in the Suministro Inmediato de Información (SII, the Spanish immediate VAT reporting system) and territories with their own systems (such as TicketBAI in the Basque Country or its equivalent in Navarre). An online store that issues invoices from PrestaShop or from an ERP is, in principle, affected.

What it requires of the invoicing system

• Invoicing records chained with a fingerprint (hash): each invoice includes the hash of the previous one, so none can be deleted or changed without breaking the chain.
• QR code on every invoice, which lets the customer verify it with the Agencia Tributaria (Spanish Tax Agency).
• Event log of the system itself.
• In the VERI*FACTU mode, automatic submission of each record to the Agencia Tributaria at the moment the invoice is issued, which simplifies other requirements.

Deadlines

The mandatory start date has been postponed since it was first proposed; at the end of 2025 a new postponement was approved that places it in 2027. Always check the current date on the Agencia Tributaria website, because this calendar has already changed more than once.

And in a PrestaShop store

• If invoices are issued from PrestaShop, the system that generates them (the core plus a module) must meet the requirements, or the invoices must be issued by an ERP that does.
• Be careful with corrective invoices, credit notes and returns: they must follow the same system.
• Numbering cannot have gaps or duplicates.