VeriFactu

Why VeriFactu exists

The Regulation on the requirements for computerised invoicing systems (RRSIF), informally known as the “VERI*FACTU Regulation”, was created to reduce tax fraud and ensure the traceability of invoicing in Spain. It governs how software must work when invoices are issued, but it does not change which transactions must be invoiced.

The legal framework is set by the following rules:

• Real Decreto 1007/2023, de 5 de diciembre (Royal Decree of 5 December 2023), which approves the Regulation setting the requirements for computerised invoicing systems (SIF).
• Orden HAC/1177/2024 (ministerial order), which sets out the technical specifications for recording and for submission to the AEAT.
• Real Decreto-ley 15/2025, de 2 de diciembre (Royal Decree-law of 2 December 2025), which extended the adaptation deadlines to 1 January 2027 for Corporate Income Tax (Impuesto sobre Sociedades) taxpayers and to 1 July 2027 for everyone else who is obliged.

These dates indicate when a SIF subject to the regulation must be adapted. They do not require an invoice to be issued for a transaction for which invoicing rules only require, or allow, another proof of payment.

How it works

Every time the system issues an invoice, an invoicing record is generated containing:

• Identification of the issuer and, where mandatory, of the recipient.
• The amount and the tax breakdown or treatment of the transaction.
• A digital fingerprint (hash) that chains the invoice to the previous one, ensuring that records cannot be inserted or deleted without it being detected.
• A QR code printed on the invoice that points to the AEAT's public checker.

In VERI*FACTU mode, the record is sent to the AEAT automatically and continuously when the invoice is issued. The “non-VERI*FACTU” mode keeps the records in the system and requires additional measures, such as electronically signing them and keeping an event log.

What changes for a sports club

The key is not whether the document is collected by direct debit or whether it is informally called a “receipt”, but whether in legal terms it is a full or simplified invoice. The AEAT expressly clarifies that proofs of payment that are not invoices and that document transactions with no obligation to invoice are not subject to the RRSIF.

• Membership fees and sports services can be documented with receipts outside the RRSIF when, depending on the club's tax situation, they are transactions with no obligation to issue an invoice.
• Sales of kit, merchandising, sponsorship or other activities may require an invoice. If the club issues it using a SIF and falls within the scope of the regulation, that system must comply with it.
• The same club can issue receipts not subject to the RRSIF for some transactions and invoices subject to it for others.

Being a non-profit association does not automatically exclude all of its invoices either. Article 3 of Real Decreto 1007/2023 limits the obligation for partially exempt entities to transactions that generate income that is subject to, and not exempt from, Corporate Income Tax. That is why it is advisable for an adviser to determine which of the club's transactions require an invoice: changing the title from “invoice” to “receipt” does not change its tax nature.

How Clybo’ handles it

Clybo’ keeps receipts separate from invoices: exempt receipts carry no hash, QR code or tax submission, while invoices are processed through the relevant tax service. The VERI*FACTU flow implements invoice generation, chained hash, QR code, audit trail and transport through its provider. As of the date of this page it is being validated in a sandbox: we do not claim live submission, certification or acceptance by the AEAT. Activation remains blocked until testing, legal review and the responsible declaration for each version are complete.