# Veri\*Factu reporting

**Veri\*Factu** is the invoice-reporting system of the Spanish tax agency (_Agencia Estatal de Administración Tributaria_, AEAT), introduced by Royal Decree 1007/2023 and Order HAC/1177/2024. It requires invoicing software to create traceable, tamper-evident invoice records. In **Veri\*Factu mode**, those records are also sent to the AEAT.

uninvoice.app is built as a compliant invoicing system (_Sistema Informático de Facturación_, SIF). When you enable Veri\*Factu reporting, uninvoice.app creates the required records, adds the required invoice markings, and submits the records to the AEAT **on your behalf**.

## Who has to comply

Veri\*Factu only applies to **companies incorporated in Spain** and to **self-employed people registered in Spain**. uninvoice.app decides this from your company's country, so if your business is established anywhere else, Veri\*Factu never appears and you can use every other capability of uninvoice.app, for free, exactly as a Spanish business does.

The requirement to use compliant invoicing software becomes mandatory in **October 2028** for every taxpayer in scope, whether a company subject to Corporate Income Tax (_Impuesto sobre Sociedades_) or anyone else (self-employed / _autónomos_, etc.).

Postponed from 2027

The dates used to be 1 January 2027 for companies and 1 July 2027 for everyone else. On 5 October 2026 the Spanish Ministry of Finance [announced](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf) their postponement to October 2028, so that the obligation starts together with mandatory electronic invoicing for businesses with an annual turnover of up to 8 million euros. The Ministry has not yet published the exact day. The technical requirements stay substantially the same.

Before your deadline, Veri\*Factu reporting is **voluntary**. You can opt in early if you want uninvoice.app to start sending records to the AEAT before it becomes mandatory for you.

Companies already in SII are excluded

Taxpayers who report through **SII** (_Suministro Inmediato de Información_: large companies, VAT groups, REDEME registrants) are **outside** the Veri\*Factu scope and should not report invoices through it. If this is you, you should not enable Veri\*Factu reporting in uninvoice.app.

## What reporting means

Veri\*Factu is a reporting regime, not just an integration toggle:

- Each invoice you issue generates a **billing record** (_registro de facturación_) with a hash that links it to the previous record, making the invoice sequence tamper-evident.
- In **Veri\*Factu mode**, that record is sent to the AEAT in near real time as you issue the invoice.
- The invoice PDF includes a **QR code** and the "VERI\*FACTU" marking so the recipient can verify the invoice from the AEAT site.

uninvoice.app handles the record creation, hash chaining, PDF markings, QR code, and transmission to the AEAT.

You must authorize us first

A Spanish issuer has to authorize uninvoice.app before it can send anything to the AEAT on their behalf. Until then, issuance is blocked and invoices remain drafts.

- **The standard way is a signed authorization document** under _colaboración social_ (social collaboration): uninvoice.app is a social collaborator of the AEAT, so you authorize us by signing the tax agency's standard form with your electronic certificate, without leaving uninvoice.app. You have nothing to do at the AEAT.
- **The alternative is a power of attorney** (_apoderamiento_) that you register yourself on the AEAT's own site, in favour of our tax id.

Continue to **[Authorize uninvoice.app](https://docs.uninvoice.app/verifactu/authorize)** to follow the signed document step by step, or to compare it with the power of attorney.

## References

- [AEAT: Sistemas VERI\*FACTU](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html)
- [BOE: Royal Decree 1007/2023](https://www.boe.es/buscar/doc.php?id=BOE-A-2023-24840)
- [Ministry of Finance: note of 5 October 2026 on the postponement to October 2028](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf)