Does Verifactu affect me, and from what date? Check it in 30 seconds
Verifactu, TicketBAI, BATUZ, NaTicket… the system that applies to you depends on your territory. Answer a few questions and get yours, your date and what you have to do. No sign-up and without sending any data: everything is calculated in your browser.
You handle your numbers; let your software handle the invoicing
Cuéntamo does not issue your invoices: that will be done by your compliant invoicing software (Verifactu, TicketBAI/BATUZ or NaTicket, depending on your territory). Cuéntamo is the tax intelligence layer: it keeps your record books, calculates your quarterly VAT and income tax filings and reminds you of every deadline so that the figures going into your forms add up.
Verifactu is the anti-fraud system of the Spanish Tax Agency (Agencia Tributaria) (Act 11/2021 and Royal Decree 1007/2023) that regulates how invoicing programs create and store invoices. The idea is simple: once an invoice has been issued, it cannot be altered or deleted without leaving a trace. To achieve this, each invoice carries a QR code, a chaining of records (each invoice links to the previous one through a fingerprint) and a seal that guarantees its unalterability.
There are two modes. In the "Verifactu" (verifiable) mode, your program automatically sends each invoice to the Spanish Tax Agency (Agencia Tributaria) when it is issued. In the "non-Verifactu" mode, the records are kept signed in your system and are only provided if you are asked for them.
Why there is so much confusion about the dates
Because the timeline has been postponed twice. The original plan aimed at mid-2025, then it moved to 2026, and Royal Decree-Law 15/2025, of 2 December set the current dates at:
Companies (Corporate Income Tax): 1 January 2027.
Self-employed workers and other obliged parties: 1 July 2027.
Much of the content circulating online still gives the old dates (July 2026). If you have seen them, they were out of date. During 2026, its use is voluntary, in testing.
The four systems that are not the same
Here is the underlying confusion: there is not a single system, but several, from different administrations, and on top of that one of them (Crea y Crece) is not even from the same family.
System
Who regulates it
Who it applies to
Verifactu
Spanish Tax Agency (Agencia Tributaria)
Common territory. Companies 1 Jan 2027, self-employed 1 Jul 2027.
TicketBAI / BATUZ
Basque regional tax authorities (Álava, Bizkaia, Gipuzkoa)
Basque Country. Already in force (in Bizkaia, integrated into BATUZ with the LROE book).
NaTicket
Regional Tax Authority of Navarre
Navarre. Under development, no mandatory date.
B2B electronic invoice (Crea y Crece)
Act 18/2022, applies across all of Spain
A different thing: it requires the structured electronic format between companies. It is not an anti-fraud record system.
Confusion number one: Verifactu and the mandatory electronic invoice from "Crea y Crece" are not the same. Verifactu regulates how your program generates the invoice; Crea y Crece regulates in what format it is exchanged between companies. They travel separately and have different timelines.
Who is outside the scope of Verifactu
Anyone already on the SII (Immediate Supply of Information for VAT): they report in real time and fall outside the scope of Verifactu.
Those under the foral (regional) regimes (Basque Country and Navarre): they follow their own system, not Verifactu.
Anyone not using invoicing software (paper, Word, Excel): outside the scope as long as they don't use a specific program, with the caveat that Crea y Crece does require the electronic format between companies.
Does anything change if I invoice clients in other regions?
For the vast majority of self-employed workers and SMEs, no. The rule of the Basque Economic Agreement and the Navarrese Convention is clear: if your operating volume from the previous year does not exceed 12 million euros, you pay tax entirely to the administration of your tax domicile, wherever you invoice. The invoicing system is set by your domicile, not your client's. Only above that threshold, and operating in both territories, does proportional taxation between two tax authorities come into play. If that is your case, it is not a matter of a tool: you need professional tax advice.
What you specifically have to do
If you are in common territory, the essentials fit in one sentence: confirm that your invoicing program will be adapted to Verifactu before your deadline. The technical responsibility for adapting the software rests with the maker, not with you. If you are in the Basque Country, you already need certified TicketBAI/BATUZ software. If you are in Navarre, for now you only need to keep an eye out for the release of NaTicket.
Frequently asked questions
For self-employed workers (individuals under IRPF personal income tax) with their tax domicile in common territory, the obligation starts on 1 July 2027, under Royal Decree-Law 15/2025. Companies start earlier, on 1 January 2027. During 2026 its use is voluntary, in testing. In the Basque Country and Navarre, Verifactu does not apply; their regional (foral) systems do.
If you are in common territory, nothing mandatory: 2026 is a voluntary period. The only advisable thing is to confirm with your software provider that your program will be adapted to Verifactu before your deadline. In the Basque Country, TicketBAI/BATUZ is already in force. In Navarre, NaTicket is still under development.
They are anti-fraud invoicing systems from different administrations. Verifactu is from the Spanish Tax Agency (Agencia Tributaria), for common territory. TicketBAI is from the Basque regional tax authorities; in Bizkaia it is integrated into the BATUZ system together with the LROE record book. NaTicket is the system of the Regional Tax Authority of Navarre, still under development and with no date. The one that applies to you is the one for your territory.
No. Verifactu regulates how your program generates and stores invoices (with QR code, chaining of records and unalterability). Mandatory electronic invoicing between companies (B2B) comes from the Crea y Crece Act (Act 18/2022): it requires the structured electronic format for transactions between companies and is a separate rule, with its own timeline.
For the vast majority of self-employed workers and SMEs, no. You invoice with the system of your own tax domicile, wherever your client is. Only if your operating volume from the previous year exceeds 12 million euros and you operate in both territories does proportional taxation between two tax authorities come into play; in that case you need professional tax advice.
Verifactu does not apply to you. If your tax domicile is in Álava, Bizkaia or Gipuzkoa, TicketBAI applies to you (in Bizkaia, within BATUZ), already in force. If it is in Navarre, NaTicket will govern you when it comes into force; for now it is under development.
Verifactu regulates invoicing programs. A spreadsheet or a word processor without a signature is not an invoicing system for Verifactu purposes, so technically you are outside its scope as long as you don't use specific software. But the B2B electronic invoice from Crea y Crece will require you to use the electronic format between companies, and in practice carrying on without a program will be less and less viable.
They are separate penalties. The maker or distributor of a non-compliant program faces fines of up to €150,000 per financial year and type of software. The user who uses a non-compliant system can be fined up to €50,000 per financial year. That is why the important thing for you is to use a program that is compliant.
Official sources
Check your case directly at the source that applies to you:
Indicative tool. It does not replace professional advice or the official information from the Spanish Tax Agency (Agencia Tributaria) or your Regional Tax Authority. Dates and obligations may change; last verified: 26 June 2026. Sources: Royal Decree-Law 15/2025 (BOE 3 Dec 2025), which amends Royal Decree 1007/2023; Verifactu on the Spanish Tax Agency's website; Basque Economic Agreement (Act 12/2002). When in doubt, consult the relevant official website.