The best VERI*FACTU software depends on your ERP and your volume: if you already run Sage 50 or a3, switch on their module; if you invoice little, use a cloud program with VERI*FACTU built in; if you run SAP, a custom ERP or an invoice approval workflow, use an adapter that does not force a migration. The deadline is 1 January 2027 (corporate income tax) and 1 July 2027 (everyone else) under RD-ley 15/2025.
What a program must do to be VERI*FACTU compliant
A valid invoicing program in 2027 has to do five concrete things, all set by Real Decreto 1007/2023 and developed in Order HAC/1177/2024. Before you look at prices, be clear about what is mandatory for everyone and what depends on the mode you choose.
| Requirement | What it means in practice | Legal basis |
|---|---|---|
| Invoicing record for issue and cancellation | For every invoice (and every cancellation) the program generates a UTF-8 XML record with the AEAT structure. It is never edited: it is corrected with a later record. | RD 1007/2023, arts. 8 to 10; Order HAC/1177/2024, arts. 10 and 11 |
| Chained hash | Each record includes the hash of the previous one, using the algorithm in the AEAT technical document (SHA-256). If anyone alters a record, the chain breaks and it shows. | RD 1007/2023, art. 12; Order HAC/1177/2024, art. 13 |
| QR code on the invoice | A 30 to 40 mm square (ISO/IEC 18004) with the issuer's tax ID, number, date and total amount. It lets the customer check the invoice on the AEAT's site. In VERI*FACTU systems it also carries the "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU" wording. | RD 1007/2023, arts. 10.n and 17; Order HAC/1177/2024, arts. 20 and 21 |
| Submission to the AEAT (VERI*FACTU mode only) | The system sends all records to the tax agency continuously, securely, automatically and instantly, in batches of up to 1,000 records with a 60-second interval. It is voluntary: whoever does not do it operates as a non-VERI*FACTU system and must electronically sign each record. | RD 1007/2023, arts. 15 and 16; Order HAC/1177/2024, arts. 14 and 16 |
| Producer's responsible declaration | The producer certifies in writing that the system complies, naming the system, version and components. It must be visible in every version of the program and available to the customer and the AEAT. It is the first thing to ask any vendor for. | RD 1007/2023, art. 13; Order HAC/1177/2024, art. 15 |
On top of these come the principles in article 8 of the regulation: integrity, inalterability, traceability, conservation, accessibility and legibility. The detail of each is in the complete VERI*FACTU guide for companies; the checklist for evaluating a specific vendor is in how to tell whether software is AEAT-compatible. This article does not repeat that: here the job is choosing.
2027 deadlines: who must be ready and when
The deadlines in force on 15 September 2026 are 1 January 2027 for corporate income tax payers and 1 July 2027 for all other obligated taxpayers. They were set by Real Decreto-ley 15/2025 of 2 December (Official Gazette of 3 December 2025, ratified by Congress on 11 December), and the AEAT confirms them in its information note on the extended adaptation period. It is the second postponement: RD 254/2025 had already moved the original dates to 2026.
| Milestone | Date | Who it affects |
|---|---|---|
| Only compliant systems may be sold | 29 July 2025 | Software producers and resellers (nine months after Order HAC/1177/2024 was published). |
| Mandatory use of compliant systems | 1 January 2027 | Corporate income tax payers (companies and other legal entities). |
| Mandatory use of compliant systems | 1 July 2027 | All other obligated taxpayers: self-employed professionals under personal income tax, non-resident taxpayers with a permanent establishment, income-attribution entities. |
| Outside the regulation | — | Taxpayers keeping VAT ledgers through the SII, the Basque Country (TicketBAI) and Navarre regimes, and entities fully exempt from corporate income tax. Details in VERI*FACTU vs SII. |
Two points worth keeping in mind. First: the deadline is about use, not purchase. A company closing its financial year on 31 December 2026 issues its first 2027 invoice with a QR code and a chained record, which means testing the system beforehand. Second: mandatory B2B e-invoicing is a separate obligation with its own calendar, and the same project should cover both; we explain it in mandatory B2B e-invoicing in Spain. The full calendar by taxpayer profile is in the VERI*FACTU 2027 calendar.
Seven criteria for choosing VERI*FACTU software
The criterion that weighs most is the one almost nobody puts first: which system issues your invoices today. Everything else lines up behind it. These are the seven we use in the matrix, in the order they should be applied:
- Company type and tax regime. A self-employed professional, a limited company with three administrative staff and a group with subsidiaries do not need the same thing. The first wants the program to produce the invoice; the third wants nothing that already works to break.
- Existing ERP or invoicing program. If you already have one and its vendor has published a module and a responsible declaration, changing systems because of VERI*FACTU is almost always a mistake. If it has none, or is custom-built, you need a layer that connects to it.
- Volume and connectivity. They determine the mode. With stable connectivity, VERI*FACTU (automatic submission, no signing of each record) is the simplest; with very high volumes or intermittent connectivity, non-VERI*FACTU with local signing may be preferable. We compare them in VeriFactu vs non-VeriFactu.
- Invoice approval workflow. If an invoice goes through project validation, management sign-off and posting before it leaves (or before it is paid, for incoming invoices), the VERI*FACTU program has to fit into that circuit, not replace it with an "issue" button.
- Integration with everything else (CRM, bank, accounting, external accountant). A program that works as an island forces data to be reprocessed and multiplies numbering errors, which under VERI*FACTU are recorded forever.
- Certified digitisation and archive. VERI*FACTU regulates issuing; it does not exempt you from keeping incoming invoices or from AEAT approval to destroy the paper (Order EHA/962/2007). If the same vendor covers both, you save a system; we explain it in certified invoice digitisation in Spain.
- Support and continuity. Who answers when the AEAT rejects a record, in which language, at what hours and with what commitment to update the program when the technical document changes.
Notice that price is not on the list. It matters, but it is the last variable: between 0 and 60 euros a month, the difference is paid for by a single misnumbered invoice in an audit.
Comparison matrix: 8 VERI*FACTU programs in 2027
Eight programs, five columns and one rule: only what appears on the vendor's public website as of 15 September 2026 goes in. No third-party data, no estimates. "n/v" means we could not verify it, not that it does not exist. Prices exclude VAT and launch discounts are ignored.
| Program | Who it is for | Relationship with the ERP | VERI*FACTU stated on its website | Public price |
|---|---|---|---|---|
| Sage 50 / Sage 200 | SMEs and accounting firms running sales and accounting in Sage. | It is the ERP. Sage 50 includes the "Facturación Certificada. VeriFactu" add-on at no extra cost from version 50.7860 (Sage knowledge base). | Yes for Sage 50 and Sage Active ("natively adapted and certified"). Sage 200: n/v. | n/v (no price on the website). |
| Holded | Freelancers, SMEs and companies wanting invoicing, accounting and CRM in one cloud. | It is the invoicing program; it does not adapt third-party ERPs. | Yes: "adapted to the tax agency's Verifactu system", with automatic submission of records to the AEAT and QR generation. | Plus 15 €/month, Básico 29 €, Estándar 59 €, Avanzado 99 €, Premium 199 €. No free plan (14-day trial). |
| Quipu (TeamSystem) | Freelancers, SMEs and accounting firms; OCR and bank reconciliation. | It is the invoicing program; integrations and API on the higher plans. | Yes: "Your invoicing ready for Verifactu"; every plan marked "VeriFactu-ready". | Starter 17 €/month, Solution 30 €, Premium 59 €. No free plan (15-day trial). |
| Contasimple | Freelancers and micro-businesses starting to invoice. | It is the invoicing program. | Yes: "Since 29 July 2025, Contasimple complies with the Verifactu rules", with automatic submission to the AEAT if VERI*FACTU mode is selected. | Básico 0 €/month (12 documents a year), Profesional 10.95 €/month and Ultimate 15.95 €/month on annual billing. |
| a3 (Wolters Kluwer) | SMEs and professional firms in the a3 ecosystem. | It is the ERP. a3innuva ERP lets you choose VERI*FACTU or non-VERI*FACTU mode and see the AEAT's response inside the application. | Yes: Wolters Kluwer's information sheet names a3ERP, a3innuva ERP and a3factura as adapted to the SIF regulation. | n/v (no price on the website). |
| SAP (via Document and Reporting Compliance) | Large companies and groups running SAP ERP 6.0 or S/4HANA. | It is the ERP. The VERI*FACTU solution relies on SAP Document and Reporting Compliance, cloud edition (KBA 3609812: SAP ERP 6.0 and S/4HANA 2020 to 2023), or on third-party adapters. | Yes: generates the records, automates submission to the AEAT and prints the QR code on the invoice. | n/v (licence plus implementation project, no public price). |
| Alegra | Freelancers and small businesses. | It is the invoicing program. | Yes: "Alegra operates in VERI*FACTU mode", with tax QR code and automatic XML submission to the AEAT. | Free plan 0 €/month (10 invoices a month, 1 user). Paid plans: n/v (no figure on the website). |
| Dokuflex (VERI*FACTU adapter) | Companies and groups that already have an ERP and an invoice approval and archiving workflow. | Does not replace the ERP: connects to SAP, Sage 50/200/X3, A3, Holded, Dynamics 365, Navision, Odoo and custom systems via CSV, XML or API, and adds the record, QR code and submission. | Yes: record with chained SHA-256 hash, XAdES signature, QR code and AEAT submission under RD 1007/2023 and Order HAC/1177/2024; VERI*FACTU or non-VERI*FACTU mode, switchable without migration. | Starter 25 €/user/month (without VERI*FACTU); the VERI*FACTU module sits in the Business plan, quoted within 24 h. Not the cheapest option for a freelancer. |
Three quick readings of the table. One: all-in-one programs for freelancers publish a price; SME and enterprise ERPs do not. Two: every vendor compared states on its website that it is compliant, so "complies or not" no longer discriminates; what discriminates is how it fits with what you have. Three: only two rows (SAP with DRC and Dokuflex) are designed to put VERI*FACTU on top of an ERP you do not want to change, and only one of them also covers ERPs that are not SAP.
We consulted each vendor's VERI*FACTU and pricing pages on 15 September 2026. Some (Sage, Wolters Kluwer) block automated reading; in those cases we used their knowledge base or public information sheet and say so. We have not tested the programs or verified the responsible declarations: that is your job in the trial phase, with the compatibility checklist in front of you.
Verdict by company type
The answer changes with each profile, and in two of the four Dokuflex is not the recommendation. This is how it comes out:
| Profile | What suits it | Programs that fit | Where the trap is |
|---|---|---|---|
| Freelancer or micro-business without an ERP | Cloud invoicing program with VERI*FACTU built in, VERI*FACTU mode (automatic submission, no record signing) and a link to the external accountant. | Contasimple, Alegra, Quipu, Holded. Not Dokuflex: oversized and more expensive. | Deadline 1 July 2027, but if you invoice companies they will ask for the QR code sooner. And free plans have document limits. |
| SME with an off-the-shelf ERP (Sage, a3, Holded) | Switch on the vendor's own VERI*FACTU module, update to the version that includes it and test in a sandbox before the 2026 year-end close. | Sage 50 (add-on included), a3ERP / a3innuva ERP, Holded. Dokuflex only if there is also an approval workflow or certified archive to solve. | Old unsupported versions, "perpetual" licences that do not receive the add-on, and invoice series duplicated across branches. |
| Company with an invoice approval workflow | A process layer governing validation, approval, issue with chained record and archive, connected to the current ERP and to certified digitisation of incoming invoices. | Dokuflex (adapter + BPM + 10-year archive). Alternative: the ERP module plus a separate BPM, with two vendors. | The ERP's "VERI*FACTU button" issuing before the approval circuit ends: under VERI*FACTU an invoice issued by mistake is not deleted, it is cancelled with another record. |
| Group running SAP | Decide between SAP Document and Reporting Compliance (SAP project, cloud edition) and an external adapter that reads SD/FI through a connector and centralises the Spanish subsidiaries. | SAP DRC if the SAP roadmap already includes it and there is a team; Dokuflex to go live in weeks, cover subsidiaries with other ERPs or tie VERI*FACTU into the document workflow. | SAP release calendar versus 1 January 2027, and subsidiaries with different systems ending up with three VERI*FACTU solutions. |
If you are an SME with an ERP and unsure whether an external layer is worth it, how to adapt your ERP to VERI*FACTU develops both routes, native module and adapter, with their hidden costs.
Six mistakes when choosing VERI*FACTU software
The most expensive mistake is changing ERP "because of VERI*FACTU" when the ERP already covers it. The others are less visible but get paid for in 2027:
- Migrating the ERP for an invoicing obligation. An ERP migration takes months and touches stock, accounting and payroll. VERI*FACTU touches invoice issuing. Do not solve the second with the first.
- Trusting "VERI*FACTU compliant" without the responsible declaration. It is a specific document, with system name and version (art. 13 of RD 1007/2023). If they do not hand it over, it does not exist.
- Choosing a mode without looking at connectivity or volume. VERI*FACTU mode requires immediate submission; if you have shops or branches with unstable networks, you need automatic retries or non-VERI*FACTU mode with signing.
- Forgetting incoming invoices. VERI*FACTU regulates the invoices you issue. The ones you receive still need archiving and, if you want to destroy the paper, AEAT-approved certified digitisation.
- Leaving the QR code and the series until last. Invoice templates, POS receipts, series per branch and corrective invoices: that is where tests fail and where the chained record leaves a permanent trace of every error.
- Buying twice. A VERI*FACTU program to issue, another to approve, another to archive and another for B2B e-invoicing. Four vendors for a circuit that is one.
Rollout checklist: from September 2026 to January 2027
Three and a half months remain until 1 January 2027 for companies. This is the order that avoids a panicked last quarter:
| When | What to have done | Who |
|---|---|---|
| September 2026 | Inventory of systems that issue invoices (ERP, POS, online shop, manual invoicing). Confirm whether you are under SII or a regional regime. Request the responsible declaration from each vendor. | Finance + IT |
| October 2026 | Decide the mode (VERI*FACTU or not) and the route (ERP module or adapter). Sign. Company electronic certificate ready and expiring after 2027. | CFO |
| November 2026 | Sandbox: issue invoices of every series and type (standard, simplified, corrective, cancellation), check the QR code on the AEAT site and the chaining of records. Review templates and receipts. | Finance + vendor |
| December 2026 | Team training, cancellation and corrective invoice policy, closing of old series, contingency plan if submission fails. Go live with the first invoice of the financial year. | Finance |
| January 2027 onwards | Review records rejected by the AEAT weekly, keep the records and the invoice archive, and prepare B2B e-invoicing with the same vendor where possible. Self-employed: repeat the cycle with 1 July 2027 in view. | Finance + accountant |
The penalty for arriving late is not symbolic: article 201 bis of the General Tax Law sets 50,000 euros per financial year for anyone owning or using non-compliant systems, and 150,000 euros per financial year and type of system for anyone producing or selling them.
How Dokuflex solves it: VERI*FACTU inside the approval workflow, without changing ERP
The Dokuflex VERI*FACTU adapter, from Dokuflex, the AI low-code BPM platform, is built for the third and fourth rows of the verdict: companies that already have an ERP and an invoice circuit they do not want to break. It is not an invoicing program for freelancers and does not try to be. What it brings:
- Connects to the ERP you already have. Reads invoicing data from SAP, Sage 50/200/X3, A3, Holded, Dynamics 365, Navision, Odoo or a custom system via CSV, XML or API connector, and generates the invoicing record with chained SHA-256 hash, XAdES signature and tax QR code. Connected in 48 hours, with no migration and no retraining of the finance team.
- Submission to the AEAT with retries. VERI*FACTU mode (real-time or batch submission) or non-VERI*FACTU, switchable from the console without migration. If the AEAT does not respond, it stores and resends: nothing is lost or duplicated.
- The invoice goes out when the workflow ends. Validation, approval and posting are modelled as a BPM process; the chained record is generated at the end, not before, and every step records who approved what.
- 10-year legal archive included, with qualified timestamp and tax reports in the format the tax agency asks for, in one click.
- The same vendor for incoming invoices. AI-powered OCR and AEAT-approved certified digitisation (Doku4Invoices, Resolution of 24 October 2007) in the same circuit, to archive without paper.
What it does not do: it is not the cheapest option for someone invoicing ten times a month, and the VERI*FACTU module sits in the Business plan with a quote, not a list price. If you are a freelancer without an ERP, any of the programs in the first row will serve you better.
Frequently asked questions
What is the best VERI*FACTU software? +
There is no single best option. For a freelancer with few invoices, a cloud invoicing program with VERI*FACTU built in (Contasimple, Alegra, Quipu, Holded) is the cheapest route. For an SME already running Sage 50 or a3, the sensible move is to switch on the vendor's own VERI*FACTU module. For a company with an invoice approval workflow or a group running SAP, the most practical option is usually a VERI*FACTU adapter that connects to the current ERP without migrating it, such as Dokuflex.
When does VERI*FACTU become mandatory in Spain? +
From 1 January 2027 for corporate income tax payers and from 1 July 2027 for all other obligated taxpayers (self-employed professionals among them). These are the deadlines set by Real Decreto-ley 15/2025 of 2 December, which amended Real Decreto 1007/2023. Software producers have only been allowed to sell compliant systems since 29 July 2025.
Do I have to change my ERP to comply with VERI*FACTU? +
Not necessarily. If your ERP already offers a VERI*FACTU module (Sage 50, a3ERP, a3innuva ERP, SAP with Document and Reporting Compliance), you activate it and apply the configuration. If your ERP does not offer one, is old or custom-built, an external VERI*FACTU adapter reads the invoicing data, generates the record with a chained hash and the QR code, and submits to the AEAT without touching the current system.
What is the difference between VERI*FACTU and non-VERI*FACTU software? +
Both must comply with the RD 1007/2023 regulation: invoicing records with a chained hash, a QR code on the invoice and a responsible declaration. The difference is that a system in VERI*FACTU mode automatically sends every record to the AEAT when the invoice is issued and does not need to electronically sign each record, whereas a non-VERI*FACTU system keeps signed records locally and only provides them if the tax agency requests them.
How do I know whether a program is genuinely VERI*FACTU compliant? +
Ask for the producer's responsible declaration (article 13 of RD 1007/2023 and article 15 of Order HAC/1177/2024): it must identify the system, the version and the producer, and be visible in every version of the program. Also check that a test invoice carries the 30 to 40 mm QR code with the tax ID, number, date and amount, and that the program can export the invoicing records in the AEAT's XML format.
How much does VERI*FACTU software cost? +
As of September 2026, the public prices we verified on vendors' websites range from 0 euros per month (Contasimple's free plan with 12 documents a year and Alegra's free plan with 10 invoices a month) to 199 euros per month (Holded's Premium plan). Quipu publishes plans at 17, 30 and 59 euros per month. Sage, Wolters Kluwer (a3) and SAP publish no price. Dokuflex publishes its Starter plan at 25 euros per user per month and quotes the VERI*FACTU module within the Business plan.
What is the penalty for invoicing without VERI*FACTU software? +
Article 201 bis of Spain's General Tax Law classifies as a serious infringement both producing or selling systems that do not comply with the regulation (a fixed fine of 150,000 euros per financial year and type of system) and owning or using them without the required certification (a fixed fine of 50,000 euros per financial year). The obligation to use compliant systems starts on 1 January or 1 July 2027 depending on the taxpayer.
Sources
- Real Decreto 1007/2023 of 5 December (consolidated text): articles 3 (scope), 8 (requirements), 10 and 12 (records and hash), 13 (responsible declaration), 15 to 17 (VERI*FACTU systems and QR code) and fourth final provision (deadlines).
- Order HAC/1177/2024 of 17 October: articles 10 and 11 (XML records), 13 (hash), 14 (ETSI EN 319 132 signature), 15 (responsible declaration), 16 (submission and flow control) and 20 and 21 (QR code).
- Real Decreto-ley 15/2025 of 2 December (BOE no. 290 of 3 December 2025): new deadlines of 1 January and 1 July 2027.
- AEAT — Information note: extension of the adaptation period for invoicing computer systems.
- AEAT — Invoicing computer systems and VERI*FACTU (official portal, regulations and technical documentation).
- Ley 58/2003, General Tax Law: articles 29.2.j) and 201 bis (infringements and penalties), introduced by Ley 11/2021.
- Vendor websites consulted on 15 September 2026: Sage (knowledge base, Facturación Certificada VeriFactu add-on for Sage 50), Holded and its pricing, Quipu and its plans, Contasimple and its pricing, Wolters Kluwer (VERI*FACTU information sheet), SAP (KBA 3609812), Alegra and Dokuflex (pricing).
Reach 1 January 2027 with your ERP intact and invoices approved before they are issued
Chained record, QR code and AEAT submission on top of your SAP, Sage, A3, Holded, Dynamics or custom ERP, inside the approval workflow and with a 10-year legal archive. Connected in 48 hours. Start free, no card required.