Index
What has happened to VeriFactu: the postponement to 2027
What is Verifactu and what exactly does it require
Updated deadlines: when is it mandatory for your business
What software must comply with to be Verifactu compliant
How invoice numbering changes with Verifactu
What happens to the REBU invoice under VeriFactu
How to preserve invoicing records with Verifactu
Verifactu with multiple companies or branches
The most common errors when adapting to Verifactu
How to integrate Verifactu with dealership stock
Dealcar and certified electronic invoicing
Frequently Asked Questions
What has happened to VeriFactu: the postponement to 2027
The mandatory nature of VeriFactu has changed dates on two occasions. The original date was July 2025. It moved to January 2026 for companies and July 2026 for sole traders. And in December 2025, Royal Decree-Law 15/2025 approved a second postponement: now the mandatory date is 1 January 2027 for companies (businesses subject to Corporate Income Tax) and 1 July 2027 for sole traders and other professionals.
This means that in July 2026, VeriFactu is not yet mandatory for any dealership or car sales business in Spain, regardless of its legal form.
There is one important exception: manufacturers and developers of invoicing software have been obliged since 29 July 2025 to have their systems adapted to the technical requirements of VeriFactu. This means that if your software provider has already updated the system, you are probably already using compatible software, even if you are not yet obliged to activate sending to the AEAT.
The postponement does not eliminate the obligations: it only moves the date. The legal framework (Law 11/2021 and Royal Decree 1007/2023) remains in force and penalties for non-compliance will still apply when the mandatory date arrives.
What is Verifactu and what exactly does it require
Verifactu requires invoicing software to meet three technical requirements on each invoice issued.
The first is the inalterability of the record: once the invoice is issued, neither the content nor the metadata can be modified. If there is an error, a rectifying invoice must be issued; the original cannot be edited. The software must guarantee this inalterability technically, not just at the user policy level.
The second is the traceability of the chain of invoices: each invoice must contain a cryptographic reference to the previous invoice (chained fingerprint or hash), so that any alteration in an invoice breaks the chain and is detectable. This makes it practically impossible to manipulate the invoice record without the AEAT detecting it.
The third is availability to the AEAT: the record of each invoice must be queryable by the Tax Agency at any time, either because the software sends it in real time (the Verifactu system itself), or because the software preserves the record and makes it available upon request (the non-Verifactu system but equally compliant).
The most widespread modality for small and medium-sized businesses, including dealerships, is real-time sending: each invoice is automatically registered with the AEAT at the time of its issuance, without manual intervention.
Check what a REBU billing program for dealerships must comply with.
Updated deadlines: when is it mandatory for your business
The Verifactu deadlines have undergone changes compared to those initially planned. These are the deadlines in force as of August 2026:
For companies (legal entities, SL, SA): compliance with Verifactu is required from January 2026, with a grace period that allowed adaptations until mid-2026. If you operate as a limited liability company, you must be using certified software already.
For sole traders (individuals in economic activity regime): the deadline extends until July 2026 in some cases and until 2027 in others according to the final schedule. If you operate as a sole trader, check the exact deadline with your tax advisor because it depends on whether you were already using previous invoicing software.
For mandatory electronic invoicing between businesses (Crea y Crece Law, Royal Decree 238/2026): companies with turnover exceeding 8 million euros must comply from October 2027. The rest of the companies and sole traders have until October 2028.
Penalties for using non-certified software can reach 50,000 euros per fiscal year. This is not an indicative deadline.
What software must comply with to be Verifactu compliant
Invoicing software compliant with Verifactu must meet the technical requirements established by the AEAT in the system's technical specification. There are four key points to check before hiring or confirming that current software complies.
It must be certified or declared compliant by the manufacturer with Verifactu regulations. The AEAT does not publish an official registry of certified software, but the manufacturer must be able to prove the technical compliance of their product with the requirements of Royal Decree 1007/2023.
It must generate the invoicing record (LROE) with all mandatory fields: fingerprint of the previous invoice, date and time of generation, unique identifier of the invoice, details of the issuer and receiver, amount, and type of operation.
It must correctly identify the type of tax operation: REBU invoices have a specific operation type code in the Verifactu schema that distinguishes them from invoices in the general scheme. Software that does not manage REBU correctly may send the incorrect operation type to the AEAT, generating inconsistencies with Form 303.
It must be unable to edit invoices already issued. If the software allows an invoice to be modified after it has been generated without automatically creating a rectifying one, it does not meet the Verifactu inalterability requirement.
How invoice numbering changes with Verifactu
Invoice numbering with Verifactu follows the same basic rules as before (consecutive, without gaps, by series if there are several types of operation), but with a new implication: the sequence is cryptographically chained, so any gap in the numbering or any deleted invoice breaks the chain and generates an alert in the AEAT registry.
With previous software, it was possible to issue an invoice with a number, delete it if there was an error, and issue another with the same number. With Verifactu, that is no longer possible: an issued invoice is permanently recorded. If there is an error, a rectifying invoice must be issued to cancel the incorrect one and a new one must be issued with the correct data. The original invoice remains in the record, but is cancelled by the rectifying one.
If the dealership uses differentiated series for REBU operations and general scheme (for example, REBU-2026/001 and GEN-2026/001), each series has its own independent numbering chain. That is perfectly valid, but strict continuity must be maintained within each series.
When migrating from an older system to a Verifactu-compliant one, the starting number of the new series must be defined so that it does not overlap with previously issued invoices. If the last invoice of the previous system was REBU-2026/087, the new system must start from REBU-2026/088.
Read also how to prepare the accounting documentation for each vehicle.
What happens to the REBU invoice under VeriFactu
The REBU (Special Scheme for Second-Hand Goods) has some particularities in its treatment under VeriFactu that directly affect dealerships and car sales businesses.
The simplified invoice in REBU (the one that does not break down VAT because it is taxed on the margin) remains valid under VeriFactu. The system does not change the content of the invoice or the applicable tax scheme: what changes is the system that generates and registers that invoice.
What you do need to verify is that the software you use to generate invoices in REBU is adapted to generate the VeriFactu invoicing record correctly for this type of operation, as VAT treatment in REBU has particularities that not all generalist software manages correctly.
To understand how REBU works and how it should be reflected in invoicing, you can review the guide on how to issue invoices correctly in a car dealership.
How to preserve invoicing records with Verifactu
Verifactu does not eliminate the obligation to preserve invoices: it reinforces and systematises it. The invoicing record (LROE) generated by the software must be preserved for the legal period, which is four years from the presentation of the last tax return that references those invoices. For operations affecting depreciable assets, the period extends during the depreciation period plus an additional four years.
Check also accounting obligations and document retention periods.
What changes with Verifactu is that invoices are no longer independent documents that can be lost or modified: they are integrated into a chained record that the software maintains automatically. Preservation ceases to be an active responsibility of the dealership (saving the PDF in a folder) to become a function of the software (keeping the record complete and inalterable).
The software must allow the export of the complete invoice record in a readable format if the AEAT or tax advisor requests it. Software that does not allow exporting the complete history of Verifactu records generates a dependency on the provider that can be problematic if you change systems in the future.
Verifactu with multiple companies or branches
A dealership operating with multiple companies (each branch in a different SL, for example) must comply with Verifactu independently for each tax entity: each company has its own NIF, its own invoice record, and its own Verifactu chain.
This means that the software must support the management of multiple tax entities from the same login, with completely separate Verifactu records for each. Software that generates a single Verifactu record for multiple mixed companies does not comply: each company must have its independent invoice chain.
For groups where all branches operate under the same company, the Verifactu record is unique but can include differentiated series by branch (MADRID-2026/001, VALENCIA-2026/001) to facilitate internal control, as long as continuity is maintained within each series.
The most common errors when adapting to Verifactu
Continuing to use previous software without having verified it as compliant. Some providers have updated their products to comply with Verifactu; others have not. The update is not automatic: you must confirm with the provider that the current version of the software meets the technical requirements of Royal Decree 1007/2023.
Confusing the real-time sending modality with the total obligation. Not all software must send in real-time to the AEAT; the regulation also allows for the preservation of the record available for consultation. But the record must exist and meet the technical requirements anyway.
Not updating the operation type in REBU invoices. If the software generates REBU invoices but registers them in Verifactu as general scheme operations, there is an inconsistency between the Verifactu record and Form 303 that may generate a request for clarification.
Issuing rectifying invoices incorrectly. With Verifactu, the rectifying invoice must explicitly reference the original invoice it corrects. A rectifying invoice without that reference does not comply with the technical schema and may be rejected in the register.
Read also how REBU and Verifactu relate in practice.
Migrating without correctly defining the starting number of the new series. A gap in numbering between the old system and the new one generates a discontinuity in the record that can attract attention in an inspection.
How to integrate Verifactu with dealership stock
The integration between the Verifactu invoicing system and the stock management system is not a legal requirement, but it is the difference between the invoicing process being automatic or manual.
With real integration, when a vehicle sale is closed in the management system, the invoice is automatically generated with the file details: the vehicle, the selling price, the correct tax scheme (REBU or general depending on the origin of the purchase), the buyer's details, and associated costs. That invoice is sent to Verifactu without manual intervention and the REBU register book is updated simultaneously.
Without integration, the sales agent closes the sale in the management system and then has to log into the invoicing program, enter the data manually, and generate the invoice. This process duplicates work and multiplies the risk of errors: a wrong price, an incorrect tax scheme, or poorly copied buyer details.
Check what an all-in-one software for car sales includes.
For a dealership that sells 20 or more cars a month, the integration between management and Verifactu invoicing saves between 3 and 5 hours monthly and eliminates the main source of invoicing errors.
Check dealcar.io/verifactu-para-concesionarios for more information.
Dealcar and certified electronic invoicing
Dealcar is certified for Verifactu. Each invoice issued from the platform automatically generates the Verifactu record with all mandatory fields, correctly identifies the type of operation (REBU or general scheme), and updates the REBU register book simultaneously.
The integration between stock management and invoicing is native: when a vehicle sale is closed in the file, the invoice is generated without manual data entry. Migration from previous systems includes configuring the invoice numbering to ensure correct continuity of the series.
You can see how Dealcar's electronic invoicing works at dealcar.io/facturacion-electronica-coches. If you want to see the system in operation, request a demo at dealcar.io.
Frequently Asked Questions
Do I have to change software if the one I use already issues correct invoices?
It depends on whether your current software meets the technical requirements of Verifactu: record inalterability, cryptographic chaining, and availability to the AEAT. Issuing formally correct invoices is not enough if the software does not generate the Verifactu record. Check with your provider if the current version is adapted to Royal Decree 1007/2023.
Are invoices to individuals also subject to Verifactu?
Yes. Verifactu applies to all invoices issued by the dealership, regardless of whether the recipient is a business or an individual. Mandatory electronic invoicing between companies (Crea y Crece Law) only applies to B2B operations, but Verifactu is universal.
What happens if I issue an invoice with an error with Verifactu active?
A rectifying invoice must be issued to cancel the incorrect one and a new one must be issued with the correct details. The original invoice cannot be modified or deleted: it remains in the record marked as cancelled by the rectifying one. The software must generate that rectifying invoice correctly referenced to the original invoice.
Are REBU and Verifactu compatible?
Yes. Verifactu is the invoice recording system; REBU is the tax scheme. The two are compatible and must operate simultaneously. What Verifactu requires is that REBU invoices are correctly identified as such in the record sent to the AEAT, with the corresponding operation type code.
If I operate as a sole trader, do I have to comply with Verifactu now?
It depends on the final deadline applicable to your case. Verify with your tax advisor the exact date according to the schedule in force at the date of this article. Deadlines for sole traders have been adjusted and may differ depending on whether you were already using invoicing software previously.
Index
What has happened to VeriFactu: the postponement to 2027
What is Verifactu and what exactly does it require
Updated deadlines: when is it mandatory for your business
What software must comply with to be Verifactu compliant
How invoice numbering changes with Verifactu
What happens to the REBU invoice under VeriFactu
How to preserve invoicing records with Verifactu
Verifactu with multiple companies or branches
The most common errors when adapting to Verifactu
How to integrate Verifactu with dealership stock
Dealcar and certified electronic invoicing
Frequently Asked Questions
What has happened to VeriFactu: the postponement to 2027
The mandatory nature of VeriFactu has changed dates on two occasions. The original date was July 2025. It moved to January 2026 for companies and July 2026 for sole traders. And in December 2025, Royal Decree-Law 15/2025 approved a second postponement: now the mandatory date is 1 January 2027 for companies (businesses subject to Corporate Income Tax) and 1 July 2027 for sole traders and other professionals.
This means that in July 2026, VeriFactu is not yet mandatory for any dealership or car sales business in Spain, regardless of its legal form.
There is one important exception: manufacturers and developers of invoicing software have been obliged since 29 July 2025 to have their systems adapted to the technical requirements of VeriFactu. This means that if your software provider has already updated the system, you are probably already using compatible software, even if you are not yet obliged to activate sending to the AEAT.
The postponement does not eliminate the obligations: it only moves the date. The legal framework (Law 11/2021 and Royal Decree 1007/2023) remains in force and penalties for non-compliance will still apply when the mandatory date arrives.
What is Verifactu and what exactly does it require
Verifactu requires invoicing software to meet three technical requirements on each invoice issued.
The first is the inalterability of the record: once the invoice is issued, neither the content nor the metadata can be modified. If there is an error, a rectifying invoice must be issued; the original cannot be edited. The software must guarantee this inalterability technically, not just at the user policy level.
The second is the traceability of the chain of invoices: each invoice must contain a cryptographic reference to the previous invoice (chained fingerprint or hash), so that any alteration in an invoice breaks the chain and is detectable. This makes it practically impossible to manipulate the invoice record without the AEAT detecting it.
The third is availability to the AEAT: the record of each invoice must be queryable by the Tax Agency at any time, either because the software sends it in real time (the Verifactu system itself), or because the software preserves the record and makes it available upon request (the non-Verifactu system but equally compliant).
The most widespread modality for small and medium-sized businesses, including dealerships, is real-time sending: each invoice is automatically registered with the AEAT at the time of its issuance, without manual intervention.
Check what a REBU billing program for dealerships must comply with.
Updated deadlines: when is it mandatory for your business
The Verifactu deadlines have undergone changes compared to those initially planned. These are the deadlines in force as of August 2026:
For companies (legal entities, SL, SA): compliance with Verifactu is required from January 2026, with a grace period that allowed adaptations until mid-2026. If you operate as a limited liability company, you must be using certified software already.
For sole traders (individuals in economic activity regime): the deadline extends until July 2026 in some cases and until 2027 in others according to the final schedule. If you operate as a sole trader, check the exact deadline with your tax advisor because it depends on whether you were already using previous invoicing software.
For mandatory electronic invoicing between businesses (Crea y Crece Law, Royal Decree 238/2026): companies with turnover exceeding 8 million euros must comply from October 2027. The rest of the companies and sole traders have until October 2028.
Penalties for using non-certified software can reach 50,000 euros per fiscal year. This is not an indicative deadline.
What software must comply with to be Verifactu compliant
Invoicing software compliant with Verifactu must meet the technical requirements established by the AEAT in the system's technical specification. There are four key points to check before hiring or confirming that current software complies.
It must be certified or declared compliant by the manufacturer with Verifactu regulations. The AEAT does not publish an official registry of certified software, but the manufacturer must be able to prove the technical compliance of their product with the requirements of Royal Decree 1007/2023.
It must generate the invoicing record (LROE) with all mandatory fields: fingerprint of the previous invoice, date and time of generation, unique identifier of the invoice, details of the issuer and receiver, amount, and type of operation.
It must correctly identify the type of tax operation: REBU invoices have a specific operation type code in the Verifactu schema that distinguishes them from invoices in the general scheme. Software that does not manage REBU correctly may send the incorrect operation type to the AEAT, generating inconsistencies with Form 303.
It must be unable to edit invoices already issued. If the software allows an invoice to be modified after it has been generated without automatically creating a rectifying one, it does not meet the Verifactu inalterability requirement.
How invoice numbering changes with Verifactu
Invoice numbering with Verifactu follows the same basic rules as before (consecutive, without gaps, by series if there are several types of operation), but with a new implication: the sequence is cryptographically chained, so any gap in the numbering or any deleted invoice breaks the chain and generates an alert in the AEAT registry.
With previous software, it was possible to issue an invoice with a number, delete it if there was an error, and issue another with the same number. With Verifactu, that is no longer possible: an issued invoice is permanently recorded. If there is an error, a rectifying invoice must be issued to cancel the incorrect one and a new one must be issued with the correct data. The original invoice remains in the record, but is cancelled by the rectifying one.
If the dealership uses differentiated series for REBU operations and general scheme (for example, REBU-2026/001 and GEN-2026/001), each series has its own independent numbering chain. That is perfectly valid, but strict continuity must be maintained within each series.
When migrating from an older system to a Verifactu-compliant one, the starting number of the new series must be defined so that it does not overlap with previously issued invoices. If the last invoice of the previous system was REBU-2026/087, the new system must start from REBU-2026/088.
Read also how to prepare the accounting documentation for each vehicle.
What happens to the REBU invoice under VeriFactu
The REBU (Special Scheme for Second-Hand Goods) has some particularities in its treatment under VeriFactu that directly affect dealerships and car sales businesses.
The simplified invoice in REBU (the one that does not break down VAT because it is taxed on the margin) remains valid under VeriFactu. The system does not change the content of the invoice or the applicable tax scheme: what changes is the system that generates and registers that invoice.
What you do need to verify is that the software you use to generate invoices in REBU is adapted to generate the VeriFactu invoicing record correctly for this type of operation, as VAT treatment in REBU has particularities that not all generalist software manages correctly.
To understand how REBU works and how it should be reflected in invoicing, you can review the guide on how to issue invoices correctly in a car dealership.
How to preserve invoicing records with Verifactu
Verifactu does not eliminate the obligation to preserve invoices: it reinforces and systematises it. The invoicing record (LROE) generated by the software must be preserved for the legal period, which is four years from the presentation of the last tax return that references those invoices. For operations affecting depreciable assets, the period extends during the depreciation period plus an additional four years.
Check also accounting obligations and document retention periods.
What changes with Verifactu is that invoices are no longer independent documents that can be lost or modified: they are integrated into a chained record that the software maintains automatically. Preservation ceases to be an active responsibility of the dealership (saving the PDF in a folder) to become a function of the software (keeping the record complete and inalterable).
The software must allow the export of the complete invoice record in a readable format if the AEAT or tax advisor requests it. Software that does not allow exporting the complete history of Verifactu records generates a dependency on the provider that can be problematic if you change systems in the future.
Verifactu with multiple companies or branches
A dealership operating with multiple companies (each branch in a different SL, for example) must comply with Verifactu independently for each tax entity: each company has its own NIF, its own invoice record, and its own Verifactu chain.
This means that the software must support the management of multiple tax entities from the same login, with completely separate Verifactu records for each. Software that generates a single Verifactu record for multiple mixed companies does not comply: each company must have its independent invoice chain.
For groups where all branches operate under the same company, the Verifactu record is unique but can include differentiated series by branch (MADRID-2026/001, VALENCIA-2026/001) to facilitate internal control, as long as continuity is maintained within each series.
The most common errors when adapting to Verifactu
Continuing to use previous software without having verified it as compliant. Some providers have updated their products to comply with Verifactu; others have not. The update is not automatic: you must confirm with the provider that the current version of the software meets the technical requirements of Royal Decree 1007/2023.
Confusing the real-time sending modality with the total obligation. Not all software must send in real-time to the AEAT; the regulation also allows for the preservation of the record available for consultation. But the record must exist and meet the technical requirements anyway.
Not updating the operation type in REBU invoices. If the software generates REBU invoices but registers them in Verifactu as general scheme operations, there is an inconsistency between the Verifactu record and Form 303 that may generate a request for clarification.
Issuing rectifying invoices incorrectly. With Verifactu, the rectifying invoice must explicitly reference the original invoice it corrects. A rectifying invoice without that reference does not comply with the technical schema and may be rejected in the register.
Read also how REBU and Verifactu relate in practice.
Migrating without correctly defining the starting number of the new series. A gap in numbering between the old system and the new one generates a discontinuity in the record that can attract attention in an inspection.
How to integrate Verifactu with dealership stock
The integration between the Verifactu invoicing system and the stock management system is not a legal requirement, but it is the difference between the invoicing process being automatic or manual.
With real integration, when a vehicle sale is closed in the management system, the invoice is automatically generated with the file details: the vehicle, the selling price, the correct tax scheme (REBU or general depending on the origin of the purchase), the buyer's details, and associated costs. That invoice is sent to Verifactu without manual intervention and the REBU register book is updated simultaneously.
Without integration, the sales agent closes the sale in the management system and then has to log into the invoicing program, enter the data manually, and generate the invoice. This process duplicates work and multiplies the risk of errors: a wrong price, an incorrect tax scheme, or poorly copied buyer details.
Check what an all-in-one software for car sales includes.
For a dealership that sells 20 or more cars a month, the integration between management and Verifactu invoicing saves between 3 and 5 hours monthly and eliminates the main source of invoicing errors.
Check dealcar.io/verifactu-para-concesionarios for more information.
Dealcar and certified electronic invoicing
Dealcar is certified for Verifactu. Each invoice issued from the platform automatically generates the Verifactu record with all mandatory fields, correctly identifies the type of operation (REBU or general scheme), and updates the REBU register book simultaneously.
The integration between stock management and invoicing is native: when a vehicle sale is closed in the file, the invoice is generated without manual data entry. Migration from previous systems includes configuring the invoice numbering to ensure correct continuity of the series.
You can see how Dealcar's electronic invoicing works at dealcar.io/facturacion-electronica-coches. If you want to see the system in operation, request a demo at dealcar.io.
Frequently Asked Questions
Do I have to change software if the one I use already issues correct invoices?
It depends on whether your current software meets the technical requirements of Verifactu: record inalterability, cryptographic chaining, and availability to the AEAT. Issuing formally correct invoices is not enough if the software does not generate the Verifactu record. Check with your provider if the current version is adapted to Royal Decree 1007/2023.
Are invoices to individuals also subject to Verifactu?
Yes. Verifactu applies to all invoices issued by the dealership, regardless of whether the recipient is a business or an individual. Mandatory electronic invoicing between companies (Crea y Crece Law) only applies to B2B operations, but Verifactu is universal.
What happens if I issue an invoice with an error with Verifactu active?
A rectifying invoice must be issued to cancel the incorrect one and a new one must be issued with the correct details. The original invoice cannot be modified or deleted: it remains in the record marked as cancelled by the rectifying one. The software must generate that rectifying invoice correctly referenced to the original invoice.
Are REBU and Verifactu compatible?
Yes. Verifactu is the invoice recording system; REBU is the tax scheme. The two are compatible and must operate simultaneously. What Verifactu requires is that REBU invoices are correctly identified as such in the record sent to the AEAT, with the corresponding operation type code.
If I operate as a sole trader, do I have to comply with Verifactu now?
It depends on the final deadline applicable to your case. Verify with your tax advisor the exact date according to the schedule in force at the date of this article. Deadlines for sole traders have been adjusted and may differ depending on whether you were already using invoicing software previously.
