VERI*FACTU for moving and storage companies in Spain.
What it is, when it becomes mandatory, who it applies to and what changes day to day for a moving company that invoices in Spain: estimates, deposits, final invoices, monthly storage fees and corrective invoices. With the current deadlines and links to the official sources.
This guide is for information only and is not a substitute for tax advice. It summarises the rules published in the Spanish Official Gazette (BOE) and by the Spanish Tax Agency (AEAT) as of 28/09/2026. To decide how they apply to your company, check with your tax adviser.
What VERI*FACTU is
VERI*FACTU is the common name for Spain's Regulation on invoicing software systems, approved by Royal Decree 1007/2023. It comes from Spain's Anti-Fraud Law and pursues a simple idea: the software you invoice with must not allow invoices to be altered or deleted without leaving a trace.
To achieve that, every invoice the software issues generates an invoicing record, chained to the previous one by a hash (a code calculated from the previous record). If anyone tried to change an old invoice, the chain would break. The invoice also carries a QR code the customer can use to check it with the Tax Agency.
It is not a new tax and it does not change what you invoice: it changes how the software you invoice with has to work. It applies to companies that invoice in Spain, including foreign-owned moving companies with a Spanish entity.
When it becomes mandatory
The timetable has been pushed back twice. The current one is set by Royal Decree-Law 15/2025 of 2 December (BOE-A-2025-24446), ratified by the Spanish Parliament on 11/12/2025, and is summarised in the Tax Agency's information note (in Spanish):
| Who | Deadline to adapt |
|---|---|
| Corporate income tax payers (most moving companies set up as a company: S.L., S.A.) | Before 1 January 2027 |
| Everyone else: self-employed people paying personal income tax (IRPF) on a business activity, non-residents with a permanent establishment, and pass-through entities | Before 1 July 2027 |
How we got here:
| Rule | What it set |
|---|---|
| Royal Decree 1007/2023 | Mandatory from July 2025 |
| Royal Decree 254/2025 | Postponed to 2026 |
| Royal Decree-Law 15/2025 | Postponed to 2027 (current timetable) |
Until those dates there is a testing period: software can send records to the Tax Agency to check everything works. That is the time to test, not the last month.
Who it applies to, and who is exempt
It applies to companies and self-employed people who invoice with software, which in the moving industry means almost everyone. According to the Tax Agency, these are outside its scope:
- Businesses that keep their VAT books through the SII (Immediate Supply of Information).
- Businesses with their tax domicile in the Basque Country or Navarre, which follow their own regional rules (TicketBAI and Batuz in the Basque case).
- Businesses that invoice only by hand, with no software at all.
- Entities fully exempt from corporate income tax.
If your company is in one of these situations, confirm it with your tax adviser before taking anything for granted.
The two modes
The rules allow two ways to comply. The differences are explained in the Tax Agency's FAQ on VERI*FACTU systems (in Spanish):
| VERI*FACTU | Non-VERI*FACTU | |
|---|---|---|
| Invoicing records | Sent to the Tax Agency | Kept in the system itself |
| Electronic signature of records | Not required | Mandatory |
| Event log | Not required | Mandatory |
| If the Tax Agency asks | It already has the records | They must be exported and handed over |
| QR code on the invoice | Yes | Yes |
| "VERI*FACTU" legend on the invoice | Yes | No |
You can switch to VERI*FACTU mode at any time, but once in it you must stay until the end of the calendar year.
The software producer's statement
The Tax Agency does not certify invoicing software. It is the software producer who signs a statement of conformity (declaración responsable) saying it complies with the regulation (article 13 of Royal Decree 1007/2023), and that statement must be visible in the system itself.
Ask your provider for it and keep it: it is your proof that you use a system declared compliant. byMovers' statement is published at VERI*FACTU statement.
Penalties
They are set out in article 201 bis of the Spanish General Tax Law:
- User (the company that invoices): €50,000 per tax year for having a system that does not comply or has been altered.
- Software producer: €150,000 per tax year for each type of non-compliant system it sells.
That is why the provider's statement is not a formality: if the software does not comply, the user's penalty still applies.
Corrective invoices and cancellations
With VERI*FACTU an issued invoice is never deleted. If it contains an error, it is corrected with a corrective invoice (types R1 to R5, depending on the reason), either by substitution (it replaces the original) or by differences (it records only the change). If the record should never have been created, it is cancelled with a cancellation record. The detail is in the Tax Agency's FAQ on invoicing procedures (in Spanish).
In practice: no more "edit the invoice and print it again".
Common cases in a moving company
The Tax Agency does not deal with the moving industry specifically. What is general is the rule: every invoice you issue generates its record. From there, these are the most common cases and what to review with your tax adviser:
Estimates and pro forma invoices
An estimate or a pro forma is not an invoice, so it does not generate an invoicing record. You can send, change and resend estimates as before.
Booking deposit
If you issue an invoice for the booking deposit, that invoice generates its record, just like the final invoice for the move. How to document the deposit and reflect it on the final invoice is a tax decision best settled with your adviser.
Final invoice for the move
It is one more invoice: it generates its record, carries the QR code and, in VERI*FACTU mode, the legend.
Monthly storage fees
Each monthly invoice is an invoice and generates its record. If you bill hundreds of storage fees a month, check that your software can issue them in a batch so the office does not handle them one by one.
Changes in cubic metres or extra services
If the actual volume or additional services change the amount of an invoice already issued, that invoice is not edited: it is corrected with a corrective invoice. Which type to use, and whether by substitution or by differences, is a question for your adviser.
What byMovers does
In byMovers, VERI*FACTU is an add-on you activate with your digital certificate. Once active:
- Each invoice generates its record with a hash chained to the previous one.
- The invoice PDF carries the QR code.
- Submission to the Tax Agency is launched from the list of electronic invoices.
- Issued invoices are protected against changes, and errors are corrected with corrective invoices, in their own series.
If your company files its taxes in Biscay or Gipuzkoa, byMovers issues invoices with TicketBAI. Both are paid add-ons: VERI*FACTU costs €25, €49 or €99/month depending on the plan, and TicketBAI €99/month (excluding VAT), as detailed in pricing. The rest of invoicing (series, storage in batches, currencies, accounting export) is on the invoicing software for moving companies page.
Checklist for your moving company
- Confirm with your tax adviser whether you are covered and your deadline: 1 January 2027 for corporate tax payers, 1 July 2027 if you are self-employed.
- Check you are not in an exemption: SII, Basque Country or Navarre, invoicing by hand only.
- List every program you issue invoices with: management, storage, accounting. They all count.
- Ask each provider for its statement of conformity and keep it.
- Choose the mode (VERI*FACTU or non-VERI*FACTU) with your adviser.
- Obtain or renew the company's digital certificate.
- Review how you fix mistakes: from now on, corrective invoice or cancellation, never editing.
- Agree with your adviser how to invoice deposits, storage fees and volume adjustments.
- Use the testing period to issue and send test invoices before the deadline.
Frequently asked questions
When is VERI*FACTU mandatory for a moving company in Spain?
Under Royal Decree-Law 15/2025, companies paying corporate income tax must adapt before 1 January 2027, and self-employed people and other obligated parties before 1 July 2027.
Does VERI*FACTU apply if my company is in the Basque Country or Navarre?
No: with a tax domicile in the Basque Country or Navarre the regional rules apply, such as TicketBAI. byMovers issues TicketBAI for the tax authorities of Biscay and Gipuzkoa.
Do moving estimates generate a VERI*FACTU record?
No. Estimates and pro forma invoices are not invoices, so they do not generate an invoicing record.
Can I delete an invoice I issued by mistake?
No. An issued invoice is corrected with a corrective invoice or, if the record should not have been created, cancelled with a cancellation record.
What is the penalty for using non-compliant software?
For the user, €50,000 per tax year, under article 201 bis of the Spanish General Tax Law. For the software producer, €150,000 per tax year and type of system.
How much does VERI*FACTU cost in byMovers?
It is an add-on at €25, €49 or €99/month depending on the plan, with up to 6,000 invoices a year and €0.25 per additional document (prices excluding VAT).