Identify your taxpayer type
Company (corporate income tax), remaining obliged parties, or software manufacturer/distributor (arts. 3.1 and 3.2 of RD 1007/2023).
Verifactu · Regulatory compliance
Verifactu checker: does it apply to you, and from when?
Answer three questions and work out your legal deadline to adapt your invoicing to Verifactu, based on your type of taxpayer — not on your turnover.
In one sentence: Verifactu does not depend on how much you invoice, but on whether you pay corporate income tax. This tool identifies your case — company, self-employed / remaining obliged parties, or software manufacturer or distributor — works out your exact deadline, checks whether you are excluded (for example, because you are registered under the SII or because you do not use any invoicing software) and gives you the checklist your situation requires.
Is this the obligation you are looking for? Verifactu (RD 1007/2023) governs how your own invoicing software must record each invoice — that is what this tool checks. It is a different obligation from B2B electronic invoicing (RD 238/2026), which requires invoices to be issued and received in a structured format between companies. If you are looking for that second obligation, use the B2B e-invoicing checker.
Notice: this tool is indicative and does not constitute professional advice. Check your specific case with our Verifactu and electronic invoicing service or with a tax adviser before making decisions.
How it works out your deadline.
Method · four stepsComprueba exclusiones
If you are registered under the SII, or if you do not use any invoicing software, the Regulation does not apply to you (arts. 3.1 and 3.3 of RD 1007/2023).
Work out the deadline
Depending on your case, it applies the date set by the fourth final provision of RD 1007/2023, as amended by RDL 15/2025 — or the manufacturers' deadline, which has already passed.
Give you the checklist
It lists the general technical requirements for your case (integrity, chained hash, QR code, legend) under the applicable articles of RD 1007/2023.
Sources
- Royal Decree 1007/2023, of 5 December (Regulation on invoicing computer systems) — arts. 3.1, 3.2, 3.3 and fourth final provision: boe.es/buscar/doc.php?id=BOE-A-2023-24840 (consultado 16-07-2026).
- Royal Decree-law 15/2025, of 2 December — amends the fourth final provision of RD 1007/2023 and sets the dates of 1 January 2027 and 1 July 2027: boe.es/buscar/doc.php?id=BOE-A-2025-24446 (consultado 16-07-2026).
- Order HAC/1177/2024, of 17 October — technical, functional and content specifications of the Regulation; its entry into force (29-10-2024) starts the manufacturers' nine-month period: boe.es/buscar/doc.php?id=BOE-A-2024-22138 (consultado 16-07-2026).
- AEAT — Information note: extension of the adaptation period for invoicing computer systems (SIF): sede.agenciatributaria.gob.es (consultado 16-07-2026).
- Royal Decree 254/2025, of 1 April — earlier postponement, superseded by RDL 15/2025: boe.es/buscar/doc.php?id=BOE-A-2025-6600 (consultado 16-07-2026).
Cases this tool does not cover — agricultural compensation receipts, landlords without economic activity for personal income tax purposes, or other singular situations under art. 3 of RD 1007/2023: select «None of the above» and consult a professional.
Frequently asked questions about the Verifactu checker.
What is Verifactu and who does it bind?
Verifactu is the set of requirements that Royal Decree 1007/2023 imposes on invoicing computer systems (SIF). It binds corporate income tax payers, the self-employed and other taxpayers who invoice using software, and also, with different deadlines, those who manufacture or distribute that software.
What is my deadline if I am self-employed or among the «remaining obliged parties»?
1 July 2027, under the fourth final provision of RD 1007/2023, as amended by Royal Decree-law 15/2025. The criterion is not your turnover, but the fact that you do not pay corporate income tax.
What if my company pays corporate income tax?
Your deadline is 1 January 2027 (art. 3.1.a of RD 1007/2023, fourth final provision as amended by RDL 15/2025), six months earlier than the remaining obliged parties.
Am I excluded if I already use the SII?
Yes. Article 3.3 of RD 1007/2023 excludes from the Verifactu Regulation those who keep their VAT ledgers through the Immediate Supply of Information (SII), because they already send their invoicing to the tax authority that way.
What deadline applies to invoicing software manufacturers?
A different deadline, and one that has already passed: nine months from the entry into force of Order HAC/1177/2024 (in force since 29 October 2024), that is, until 29 July 2025.
Does this tool replace professional advice?
No. It is indicative: it identifies your general case and the deadline that applies to it, but it does not replace a specific review of your tax situation and your software with a professional.