Spain’s Dual Invoice Fiscalization: VeriFactu and TicketBAI in 2027

• Spain will have two parallel invoicing-fiscalization regimes from 1 Jan 2027: AEAT’s VeriFactu/SIF in the common tax territory and TicketBAI in the Basque Country, both designed to make invoice records tamper-evident but using different technical rules.
• In the common territory, VeriFactu applies from 1 Jan 2027 to corporate income taxpayers and from 1 Jul 2027 to other in-scope taxpayers (self-employed, non-residents with permanent establishments, and income-attribution entities); it is based on Article 29.2.j LGT, Royal Decree 1007/2023 and Order HAC/1177/2024.
• In-scope businesses must use software that generates chained registration/cancellation records with SHA-256 hashes and prints a QR code on invoices; the QR encodes the issuer’s tax ID, series/number, date and amount.
• Two operating modes are allowed: VERI*FACTU (real-time transmission to AEAT in batches, no electronic signature, invoice marked as verifiable) and NO VERI*FACTU (records stored and sent on request, signed with XAdES, plus an event log). No software certification is required; vendors issue a responsible declaration for each version.
• The regime also covers the Canary Islands, Ceuta and Melilla (with IGIC/IPSI instead of VAT), while taxpayers in the Basque Country or Navarra are excluded from VeriFactu because they are subject to their own systems.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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