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VERI*FACTU: requirements for the software you invoice with
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Real Decreto 1007/2023, consolidated text (last update published 03/12/2025): articles 1, 3, 4, 7 to 13, 15 to 17 and fourth final provision (lines 146, 212-218, 238-262, 267-270, 301-321, 330-375, 382-385, 402-421) — verified on October 3, 2026
- BOE — Ley 58/2003, General Tax Law, consolidated text: articles 29.2.j) and 201 bis (lines 991, 3632-3644) — verified on October 3, 2026
- BOE — Orden HAC/1177/2024 of 17 October: entry into force and articles 17, 19, 20 and 21 (lines 43-44, 385-388, 405-414, 422-433) — verified on October 3, 2026
- BOE — Real Decreto-ley 15/2025 of 2 December: preamble, first final provision and validation (lines 69, 83, 103-111, 135) — verified on October 3, 2026
- BOE — Real Decreto 254/2025 of 1 April: earlier timetable (lines 67, 88) — verified on October 3, 2026
- BOE — Invoicing Regulation (Real Decreto 1619/2012), consolidated text: article 6.5 (lines 384-387) — verified on October 3, 2026
- Agencia Tributaria — Invoicing systems and VERI*FACTU: FAQ, general questions: purpose (lines 61-87, page updated 22/07/2026) — verified on October 3, 2026
- Agencia Tributaria — Invoicing systems and VERI*FACTU: general questions (lines 28, 31, 42-47, page updated 26/03/2026) — verified on October 3, 2026
- Agencia Tributaria — Information note: extended deadline for adapting invoicing systems (lines 10-12, page updated 26/03/2026) — verified on October 3, 2026
- Agencia Tributaria — FAQ, general questions: scope — the four-'NO' rule, Canary Islands, Ceuta and Melilla, equivalence surcharge, producers' deadline (lines 35-38, 59, 63, 89, 162-165, page updated 22/07/2026) — verified on October 4, 2026
Contents linked from this module
- Work out the VAT on an invoice
Taxable base, rate and VAT amount are three of the figures the invoicing record takes from each invoice: check them before you issue it.
- Modelo 303, the VAT self-assessment return
The Agencia Tributaria notes that the list of records sent by a VERI*FACTU system makes self-assessment returns easier to prepare.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.