It’s Spain’s anti-fraud invoicing system: billing software must generate unalterable records, chained together with a digital fingerprint (hash) and a QR code, so no invoice can be tampered with or deleted. In Veri*Factu mode, those records are sent to the tax authority.
Every self-employed person or company that issues invoices with software and isn’t on the SII system. In practice, that includes virtually all restaurants and bars.
These are the dates in force in the BOE, Spain’s official gazette (Royal Decree-law 15/2025). On 5 October 2026 the Spanish Treasury announced a postponement to October 2028, but it hasn’t been published in the BOE yet: it’s an announcement, not a law. Until it is, these dates apply.
- Have compliant invoicing software (a Veri*Factu system) before its deadline.
- If your current program adapts and handles it, you don’t need to do anything else.
- If your system doesn’t adapt, you’ll have to change it. Now is the time to choose well.
Biga already has Verifactu built and tested with the AEAT. In the tax authority’s test environment, new records, cancellations, duplicates and late submissions have been accepted, both for Biga’s own invoices and for restaurants’ receipts and invoices. The software’s declaration of conformity (declaración responsable) is signed (version BG 1.0, 27/10/2026) and you have it inside the app. We switch it on for your restaurant when it becomes mandatory for you, at no extra cost, no add-on modules. Until then you invoice as you do now.
General information, not tax advice. The AEAT doesn’t approve or certify software: the maker signs a declaration of conformity. Always check dates and requirements with your accountant and the AEAT.
If I move to Biga now, am I covered?
Yes. Verifactu is already built and tested with the AEAT, and the declaration of conformity is signed. We switch it on for your restaurant when it becomes mandatory for you, at no extra cost. Meanwhile you already run your whole restaurant in one tool.
Is Biga approved or certified by the AEAT?
The AEAT doesn’t approve or certify any software. What the law asks for is a declaration of conformity from the maker. Biga’s is signed (version BG 1.0, 27/10/2026), and the system has been tested with the AEAT in its test environment.
What about the postponement to October 2028?
The Spanish Treasury announced it on 5 October 2026, but it isn’t in the BOE yet. Until it’s published, the dates that apply are 1 January 2027 for companies and 1 July 2027 for everyone else. With Biga you don’t have to keep an eye on the date: we switch it on when it’s your turn.
Is Verifactu the same as e-invoicing?
No. Verifactu is the unalterable record of invoices before the tax authority. B2B e-invoicing is a separate obligation: it becomes mandatory in October 2028 for most restaurants (Royal Decree 238/2026) and also covers the invoices you receive from suppliers. Biga already issues your invoices with tax ID (VAT and PDF); we’ll add the electronic format before that date.
Do I still have time?
Plan around the dates in force: 1 January 2027 if you’re a company and 1 July 2027 if you’re not. Don’t leave it to the last minute: switching software in a rush during the obligation is worse than doing it calmly now.