Verifactu is mandatory. Is your business ready?

The Royal Decree 1007/2023 requires all invoicing software to guarantee the integrity, traceability and immutability of invoices. The aim is to put an end to tax fraud and dual-use software.
The following are required to comply:

• Companies subject to Corporate Income Tax
• Self-employed professionals subject to personal income tax (IRPF) with an economic activity

Royal Decree-Law 15/2025 postponed the deadlines by one year:

It may seem a long way off, but if your current software is not certified, you will have to replace it. The sooner, the better.

• Generate a digital seal (hash) on every invoice to guarantee it has not been altered
• Chain each invoice to the previous one to detect any tampering
• Include a QR code on the invoice so that the customer and the Spanish Tax Agency (AEAT) can verify it
• Send the records to the tax authorities in real time (Verifactu mode) or guarantee their integrity without sending them
• Store all records securely

If the Spanish Tax Agency finds that you are using software that does not comply with the regulations:

• Your accounting records may be invalidated
• You are exposed to tax inspections and penalties
• You will not be able to prove the integrity of your invoices to the tax authorities

The responsibility is yours, not your software provider's.

You issue the invoice. wiwink handles compliance.

• Royal Decree 1007/2023 of 5 December — Verifactu Regulation (BOE)
• Royal Decree 254/2025 of 1 April — Amendment to the regulation (BOE)
• Royal Decree-Law 15/2025 — Postponement to 2027 (BOE)
• wiwink SIF declaration of responsibility