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VeriFactu and TicketBAI: what applies to you?
Select your region and check which verifiable-invoicing system applies to you and when it is (or will be) mandatory.
Select your region to see which verifiable-invoicing system applies to you.
What is verifiable invoicing?
Verifiable invoicing is the obligation to issue invoices with a code that lets the Spanish Tax Agency check they haven't been modified or deleted.
In the Basque Country and Navarre the TicketBAI system is already in force. In the rest of Spain, VeriFactu applies, introduced by the AEAT through Royal Decree 1007/2023.
It affects every freelancer and company that invoices with software in Spain.
Summary by territory
| Territory | System | Status | In force from | Norm / source |
|---|---|---|---|---|
| Andalucía | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Aragón | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Asturias | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Baleares | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Canarias | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Cantabria | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Castilla-La Mancha | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Castilla y León | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Catalunya | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Ceuta | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Comunitat Valenciana | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Extremadura | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Galicia | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| La Rioja | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Madrid | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Melilla | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Murcia | VeriFactu | Not yet in force | Before 1 July 2027 (1 January 2027 for companies) | Official source |
| Álava (País Vasco) | TicketBAI | In force | Since 2024 (phased by activity) | Official source |
| Gipuzkoa (País Vasco) | TicketBAI | In force | Since 2023, phased in by activity | Official source |
| Bizkaia (País Vasco) | TicketBAI | In force | Since 2024 (phased by activity) | Official source |
| Navarra | TicketBAI | In force | Since 2025, depending on the activity | Official source |
What happens if you don't comply?
Issuing invoices with software that does not comply with the Regulation once the obligation is in force can mean penalties of up to €50,000 under Spanish Law 11/2021 on measures to prevent and combat tax fraud (art. 201 bis of the General Tax Act). It specifically penalises "dual-use software" that allows transactions to be altered or deleted.
In the Basque Country and Navarre, where TicketBAI is already mandatory, the regional tax authorities apply their own penalties for non-compliance.
The good news: if you use software adapted to the Regulation, compliance is automatic. There's nothing to do beyond invoicing as normal.
Official sources: Royal Decree 1007/2023, invoicing software regulation (BOE) · Decree-Law 15/2025, the 2027 deadlines (BOE) · Invoicing systems and VERI*FACTU (AEAT)
Updated on .
Estimates only. This tool gives you an estimate based on the details you enter, but every situation is different and there may be factors it doesn't account for. It isn't a substitute for professional advice.
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