nokfiVERI*FACTU and e-invoicing in Spain
Two different rules that are often confused: one affects the software you invoice with, the other the format of invoices between businesses.
Updated October 2026
VERI*FACTU: invoicing software
Royal Decree 1007/2023 requires invoicing software to create a record of each invoice, chained to the previous one so it cannot be altered, and to print a QR code on the invoice that the client can check on the AEAT website.
It is mandatory from 1 January 2027 for companies and from 1 July 2027 for everyone else, including freelancers (dates set by Royal Decree-law 15/2025). If you invoice by hand or with Word and Excel, it does not apply.
The two modes
In VERI*FACTU mode, the software sends each record to the tax office as it is created. In the other mode, records are signed and stored, and handed over if the tax office asks.
B2B e-invoicing
The “Crea y Crece” Act and Royal Decree 238/2026 will require structured electronic invoices between businesses and freelancers, reporting whether each invoice is accepted and when it is paid. The expected dates are 1 October 2027 for companies with over €8 million in turnover and 1 October 2028 for everyone else (one and two years after the ministerial order, which is still a draft).
How Nokfi handles it
Nokfi issues invoices with their chained record and QR code, and exports e-invoices in UBL, Facturae and Factur-X. Automatic submission to the AEAT will be switched on before it becomes mandatory.
Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Frequently asked questions
When does VERI*FACTU become mandatory?
For companies, from 1 January 2027; for freelancers and everyone else, from 1 July 2027.
Do I have to send my invoices to the tax office?
Only if your software works in VERI*FACTU mode, and it does it automatically. In the other mode, records are kept signed.
Is a PDF invoice an e-invoice?
Not for the new B2B obligation: it will have to be a structured format (UBL, Facturae, CII…) that software can read.