Veri*Factu is the new invoicing control system promoted by the Tax Agency. It requires that each invoice generated be automatically and immediately sent to the Treasury before being delivered to the customer. This prevents manipulation and guarantees authenticity, traceability, and tax compliance.

No. VeriFactu is a fiscal control system, while electronic invoicing is a digital invoice format. They can coexist, but they are not equivalent. VeriFactu guarantees that the invoice has been recorded correctly and transparently.

TicketBAI is the equivalent system applied in the Basque Country. Both systems have similar objectives: combating tax fraud through invoice control. The difference is territorial and technical: Veri*Factu applies to the rest of the country and has its own requirements.

It will be mandatory for all those who are not exempt, according to criteria established by the Tax Agency. If you issue invoices and do not meet the exceptions, you will need to adapt.

It depends on the type of taxpayer:

• Companies that pay corporate tax: January 1, 2026.
• Other companies and self-employed workers: July 1, 2026.

If you meet these 4 conditions,Yes, you should implement Veri*Factu:

• You DO NOT issue manual invoices.
• You are NOT covered by the SII.
• You are NOT in the Basque Country or Navarre.
• You are NOT exempt due to activity or tax regime.

It requires invoices to be sent to the Treasury at the time of issuance, which prevents subsequent alteration and ensures traceability.

Yes. It requires the use of certified software and automated processes, which improves the company's efficiency and internal organization.

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It will include:

• Unique QR code.
• Message or legend in accordance with Veri*Factu.
• Possibility of sending in XML format directly to the Treasury.

It is an identifier that allows the invoice recipient to verify its validity in real time by scanning it with their mobile phone.

By scanning the QR code or accessing the URL included in the invoice, you will be taken directly to the Tax Agency's database.

With VERIFACTU, you cannot modify invoices once they have been issued, to prevent unauthorized changes. In the event of an error, a new replacement record must be generated and sent to the Tax Agency as a correction. This new record must include:

• Record Type: Substitute
• Correction indicator: CorrectError = S

In this way, everything is recorded and full tracking of each invoice is guaranteed.

Even if the invoice is incorrect, it remains on the numbered invoice list. It is neither reused nor deleted, thus ensuring greater transparency and consistency and preventing potential fraud.

But don't worry about these technicalities; at ForgeFlow, we take care of it for you. Our system guarantees automatic and simple compliance with all Veri*Factu legal requirements, so you can focus on what really matters: your business.

With VERIFACTU, customers also play a key role in validating invoices. The new feature? They can now verify their authenticity by simply scanning the QR code, which will connect them to the Tax Agency for verification.

The system can display three types of response:

• Invoice found: Everything is correct. It's registered and the information matches.
• Invoice not found: There is no record of that invoice.
• Unverifiable invoice: It was not issued with Veri*Factu and therefore cannot be verified.

If you use structured electronic invoicing, there's no paper invoice, so there's no QR code. Instead, the invoice will include a URL to directly verify the information online.

Veri*Factu-compliant computerized billing systems (SIF) are not required to retain the billing records they generate or offer to export them (although they could voluntarily do both). This is because these records are sent directly to the Tax Agency.

If you meet these 4 conditions,Yes, you should implement Veri*Factu:

• You DO NOT issue manual invoices.
• You are NOT covered by the SII.
• You are NOT in the Basque Country or Navarre.
• You are NOT exempt due to activity or tax regime.