Invoicing systems and VERI*FACTU: what to check
Assess the invoicing system's requirements, timeline and scope using up-to-date information and provider documentation.

Framework, scope and application
Adaptation timeline
The AEAT places adaptation of affected systems before 1 January 2027 for Corporate Income Tax taxpayers and before 1 July 2027 for other obligated parties within the relevant scope. Review the exclusions and specific circumstances of your case.
Do not confuse separate obligations
Computer system requirements and business-to-business electronic invoicing are different frameworks. Confirm with your advisers what affects your activity and under which conditions.
What to request during assessment
Request the documentation applicable to the offered version, its operating modes and issue handling. An invoicing screen or a mention of VERI*FACTU does not establish conformity on its own.
Official sources
Editorial review: . General information; not a substitute for advice on your case.
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