VeriFactu

VeriFactu is the Spanish invoicing regime that sets what billing software has to do when it issues an invoice. It was introduced by Royal Decree 1007/2023 as part of Spain's anti-fraud rules.

Under VeriFactu, invoices have to be produced by certified software that:

• creates each invoice record in a form that cannot be altered afterwards
• attaches a digital fingerprint and a QR code so the invoice can be checked
• is able to send invoice data to the Spanish tax agency as the invoice is issued

The deadlines were pushed back by a year in December 2025. General companies have until 1 January 2027. Freelancers and certain other taxpayers have until 1 July 2027.

Why it matters if you run property in Spain

The obligation attaches to the software that issues the invoice, not to the business's accountant. If your PMS or channel manager is what produces guest invoices and owner statements, that system has to meet the technical requirements, or the invoicing has to move to software that does.

Pushing invoices from a PMS into an accounting platform does not make the PMS compliant by itself. The question to put to a vendor is which system is expected to be the issuing one, and whether it will be certified before the deadline that applies to your business.