VeriFactu becomes mandatory before 1 January 2027 for companies that file Corporate Income Tax and before 1 July 2027 for everyone else required to comply (self-employed included), under Real Decreto-ley 15/2025 (Royal Decree-Law) of 2 December. It applies to every business invoicing in Spain — including foreign-owned companies, many of which don’t yet know it affects them. If you invoice with Odoo or Holded, you can already comply today: here’s exactly how.
Last updated: 27 September 2026 · Verified against the AEAT information notice (updated 26/03/2026) and Real Decreto-ley 15/2025. The VeriFactu deadlines have already changed twice; this page is reviewed with every regulatory change.
When does VeriFactu become mandatory? Verified dates
Half the internet is still publishing the 2026 deadlines — and they’ve been repealed. The real timeline of the regulation, with its source:
| Date | What happens | Regulation |
|---|---|---|
| 17-12-2023 | The regulation on invoicing software systems (SIF) and VERI*FACTU is approved | RD 1007/2023 |
| 28-10-2024 | Technical specifications: fingerprint (hash), QR code and event log | Orden HAC/1177/2024 |
| 29-07-2025 | Already in force: software vendors may only sell compliant invoicing software | RD 254/2025 |
| 01-01-2027 | Companies (Corporate Income Tax): deadline to invoice with a compliant SIF | RDL 15/2025 |
| 01-07-2027 | Self-employed and all other filers: final deadline | RDL 15/2025 |
The nuance almost nobody mentions: until your deadline you’re in a voluntary trial period — you can switch VERI*FACTU on now, test it with real invoices and, if something doesn’t fit, adjust it with no penalty. Waiting until December 2026, with the whole of Spain migrating at once, is the recipe for paying more and choosing worse.
Does your invoicing comply today? Check it in 6 points
| Check | Compliant | Not compliant |
|---|---|---|
| Every invoice generates a record with a digital fingerprint (chained hash) | ✅ Your software does it by itself | ⚠️ Excel, Word or out-of-date software |
| The invoice carries a QR code and the VERI*FACTU legend | ✅ It appears on issue | ⚠️ Invoices without a QR after your deadline |
| An issued invoice cannot be deleted or altered (corrective invoices only) | ✅ The software prevents it | ⚠️ You can edit or delete issued invoices |
| Invoice series have no gaps or numbering jumps | ✅ Continuous numbering | ⚠️ Unexplained gaps |
| The software carries the vendor’s responsible declaration | ✅ Odoo and Holded have it | ⚠️ Uncertified bespoke software |
| You know whether you’ll operate in VERI*FACTU mode (submission to the AEAT) or not | ✅ Decision made | ⚠️ Nobody has explained it to you |
If you’ve ticked even one ⚠️, you have work to do before your deadline. The good news: with Odoo and with Holded, everything above is solved with configuration — not by changing software.
Does Odoo comply with VeriFactu? Yes — in three ways
Odoo complies with VeriFactu, but how depends on your edition and version — and that’s where we see the most confusion (and the most fear of being forced to migrate). The three real routes:
| Route | Who it’s for | Module cost | What to watch |
|---|---|---|---|
| Odoo Enterprise (official Spanish localisation) | Anyone already paying an Enterprise licence, v17+ | Included | Activate the Spanish localisation and configure the record chain |
| Odoo Community + OCA modules | Anyone on the free edition | 0 € (open source) | Installation and updates are on you: someone has to maintain it |
| Custom adaptation | Heavily customised older versions (v14 or earlier) | Quoted separately | Weigh it up against upgrading your version |
What changes in your day-to-day with Odoo adapted: issued invoices can no longer be edited or deleted (errors are corrected with corrective invoices, as the law requires), every invoice is chained to the previous one with its fingerprint, and the QR code is printed automatically. Nothing else: your sales, quoting and delivery-note workflows carry on as before.
How do you comply with VeriFactu in Holded?
Holded has it even easier: it’s a cloud-based SIF and Holded itself, as the vendor, keeps the compliance up to date. In practice: you review the series and numbering settings, decide the submission mode and switch it on from the dashboard — nothing to install. What does deserve doing properly is the preparation beforehand: cleaning up series with gaps, closing old drafts and, if you’re coming from another tool, migrating your history so the record chain is born clean.
Odoo or Holded for VeriFactu compliance?
| Odoo | Holded | |
|---|---|---|
| How you comply | Spanish localisation (Enterprise) or OCA modules (Community) | Switched on from the dashboard itself |
| Who maintains compliance | You (or your partner) on Community; Odoo on Enterprise | Holded, as the SIF vendor |
| Best fit for | Businesses with bespoke processes: inventory, manufacturing, multiple warehouses | SMEs and the self-employed who want invoicing and accounting without complications |
| Migrating your history | We migrate your data from your previous software | We migrate your data from your previous software |
| With islaNet’s AI | On both: documents that file themselves, receivables kept in check and reports you request in natural language | |
What happens if you don’t adapt? The fines
Article 201 bis of the Ley General Tributaria (Spain’s General Tax Law) sets a fine of €50,000 per financial year for anyone using or holding invoicing software that doesn’t meet the specifications (or has been tampered with), and of €150,000 per year and type of program for anyone manufacturing or selling it. On top of that comes the operational side: from your deadline onwards, an invoice without a QR code and a valid record is an invoice your customer can reject.
This is not tax advice: the dates and fines are those published by the AEAT and the BOE as of this review. For your specific case, check with your tax advisor — or ask us and we’ll go through it together with them.
How we solve it at islaNet
We are official Odoo and Holded resellers, specialists in implementation, based in the Balearics. The first step costs you nothing: a free VeriFactu assessment of around 30 minutes in which we review your current invoicing, tell you whether it complies, what’s missing and which deadlines apply to you. If implementation, migration or adaptation is needed, we quote it separately and with no surprises — and if you want to go further, we add the AI agents layer so the ERP works on its own.
Request your free VeriFactu assessment →
FAQs
about VeriFactu
What is VeriFactu?
It’s the Spanish Tax Agency’s system requiring invoicing software to generate an unalterable record of every invoice (with a chained digital fingerprint and a QR code) and, in its VERI*FACTU mode, to send it to the AEAT the moment the invoice is issued. It’s governed by Real Decreto 1007/2023 and its technical specifications, Orden HAC/1177/2024.
When does VeriFactu become mandatory?
Before 1 January 2027 for entities that file Corporate Income Tax and before 1 July 2027 for everyone else required to comply, self-employed included (Real Decreto-ley 15/2025, of 2 December). The 2026 deadlines still circulating online have been repealed.
Does it force me to change invoicing software?
Only if your current software can’t be adapted. If you invoice with Odoo or Holded, no: they adapt through configuration or modules. If you invoice with Excel, Word or unsupported software, you will need to move to compliant software — and that change is worth using to put your whole management setup in order.
Does Odoo comply with VeriFactu?
Yes. With Odoo Enterprise (v17 onwards), through the official Spanish localisation; with Odoo Community, through the open-source OCA modules; and for heavily customised older versions, with a custom adaptation or a version upgrade. At islaNet we’ll tell you which of the three routes works out best in your case.
How do you activate VeriFactu in Holded?
Holded, as the vendor of the cloud software, maintains the compliance: you configure it from the dashboard itself, choosing the submission mode and reviewing series and numbering. What matters is the preparation beforehand — series without gaps, drafts closed and, if you’re coming from another tool, a clean migration of your history.
Can I keep invoicing with Excel or Word?
From your deadline onwards, no: an Excel or Word template doesn’t generate records with a digital fingerprint or a QR code, so it doesn’t meet the regulation. You’ll need to issue invoices from compliant software (the AEAT’s free application works for very small volumes; for a business it falls short very quickly).
What are the fines for non-compliance?
Article 201 bis of the General Tax Law sets a fine of €50,000 per financial year for anyone using or holding non-adapted or tampered invoicing software, and of €150,000 per year and type of program for anyone manufacturing or selling it.
What’s the difference between VERI*FACTU and the no-submission mode?
In VERI*FACTU mode your software sends each invoice record to the AEAT as it’s issued; in the no-submission mode, the records are stored electronically signed in your own system and must be available if the AEAT requests them. The first is simpler to operate (and the invoice carries the VERI*FACTU legend); the second requires electronic signature and more technical discipline. For most SMEs we recommend the submission mode.
Sources: AEAT — Invoicing software systems and VERI*FACTU · Real Decreto 1007/2023 · Orden HAC/1177/2024 · Real Decreto 254/2025 · Real Decreto-ley 15/2025 · art. 201 bis of Ley 58/2003. Last verified by islaNet: 27 September 2026.