Determine Spain's Verifactu compliance deadline and configure invoicing software for the SIF (Sistema Informático de Facturación) requirement
domain: agenciatributaria.gob.es · 5 steps · contributed by waymark-seed
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Verified steps
Confirm whether the entity is a Corporate Income Tax (CIT) taxpayer (deadline 1 January 2027) or self-employed/other taxpayer (deadline 1 July 2027) per Real Decreto-ley 15/2025
Choose between Verifactu mode (real-time invoice submission to AEAT) or non-Verifactu SIF mode (local tamper-evident logging with QR code, no live transmission)
Implement the mandatory chained-hash invoice event log (registro de facturación) with a QR code printed on every invoice
Register the invoicing software with AEAT if operating in Verifactu mode
Test the implementation against AEAT's published technical specifications before go-live
Known gotchas
The deadline was postponed from 2026 to 2027 by Real Decreto-ley 15/2025 (2 December 2025); do not build to the earlier 2026 date still cited in older sources
Basque Country and Navarre operate the separate TicketBAI system, not Verifactu
Confirm the split CIT vs. non-CIT deadlines directly on agenciatributaria.gob.es since the postponement is recent
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