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Module 2 of 5 · Electronic invoicing · Block 2

Verifactu and invoicing records

The regulation does not govern the invoice, it governs the program that issues it. That is a meaningful shift: the Tax Agency stops looking only at the document and starts looking at the system producing it.

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What the regulation requires

Every invoice generates an issuing record, and every cancellation a cancellation record. Records are chained by a hash that includes the previous record's, so deleting one breaks the chain.

It also requires an electronic signature on the record, a QR code on the invoice, an event log for the system itself and a responsible declaration from the software maker.

The two modes

In Verifactu mode the system forwards records to the Tax Agency as they are generated. In exchange, local retention requirements are lighter.

In non-Verifactu mode the records stay at the company, but the system must guarantee tamper evidence, traceability and retention for the limitation period on its own.

The deadlines

Software producers had to offer compliant products from 29 July 2025.

For taxpayers, the dates were set by RD 254/2025: 1 January 2026 for corporate income tax payers and 1 July 2026 for everyone else.

What an auditor usually asks for

  • Invoicing software with the maker's responsible declaration
  • Documented choice between Verifactu and non-Verifactu mode
  • Verifiable chaining of records
  • QR code present on issued invoices

How the circuit is checked with Kimobox

  1. 1Identify which program issues each invoice series: sometimes there is more than one.
  2. 2Check that the document archive keeps the invoice exactly as issued, QR included.
  3. 3Keep a trail of who consulted or downloaded each invoice and when.

Kimobox does not issue invoices: it stores, indexes and gives access to the ones your invoicing system issues.

See the Kimobox document archive

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. Royal Decree 1007/2023, regulation on the requirements for invoicing software BOE-A-2023-24840 · 06/12/2023
  2. Law 18/2022 on business creation and growth (article 12) BOE-A-2022-15818 · 29/09/2022
  3. Order EHA/962/2007 on electronic invoicing and electronic retention of invoices BOE-A-2007-7411 · 14/04/2007
  4. Spanish Tax Agency: invoicing systems and Verifactu Agencia Tributaria · —
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