Verifactu is one of the most talked-about topics in professional practices this 2026. The reason is straightforward: unlike most communities of owners, property management firms are fully required to comply. Moreover, even though the formal deadline has been postponed, any new invoicing system requires months of adaptation and testing, so the actual window is shorter than it appears.
This article explains what changes from the perspective of the property management firm — not the community. You will see when it applies to you, what technical requirements the Spanish Tax Agency (AEAT) demands, what risks you face if you miss the deadline, and how to manage the transition without disrupting your day-to-day operations. All information has been verified against RD 1007/2023, RD-ley 15/2025 (BOE, 3 December 2025) and the official AEAT frequently asked questions.
What Verifactu is and why it affects your firm
Verifactu, also known as VERI*FACTU, is the Spanish Tax Agency’s official verified invoicing system. It forms part of the regulatory framework introduced by Real Decreto 1007/2023 and amended by RD-ley 15/2025. Its primary purpose is to guarantee the integrity and immutability of every invoice issued by a professional or business.
Here is how it works. Each time you issue an invoice from your firm, the software generates a unique QR code and a cryptographic fingerprint chained to the previous invoice. If you opt for full VERI*FACTU mode, those records are sent to AEAT servers in real time. If you operate in non-Verifactu mode, the records are stored locally with all required technical specifications. In both cases, any subsequent attempt to alter the invoice is evidenced, and the recipient can verify its validity by scanning the QR code.
For a property management firm, this has one concrete implication. Every invoice you issue to a community of owners, an individual owner, a contractor, or an external client must pass through this system before the legal deadline. As a result, your current management software will need to be compliant — with the manufacturer’s declaration of conformity — and operational from day one.
Verifactu and property managers: when does it take effect?
RD-ley 15/2025, dated 2 December, postponed the deadlines by a full year. This is the only official information currently in force. Earlier dates that circulated in 2024 and 2025 no longer apply.
- 1 January 2027: firms structured as companies subject to Corporate Income Tax (IS) — SL, SA, and similar entities.
- 1 July 2027: self-employed property managers subject to IRPF, non-residents with a permanent establishment, and entities under the income attribution regime.
One important distinction is worth bearing in mind. Most property management firms in Spain are either SLs with fewer than ten employees or individual professionals operating as self-employed. SLs are subject to Corporate Income Tax, so many firms fall into the first group with a deadline of 1 January 2027. Self-employed property managers paying IRPF fall into the second group, with a deadline of 1 July 2027. It is therefore worth confirming the precise legal structure of your firm to know which date applies.
Software developers and vendors had a deadline of 29 July 2025 to offer products fully compliant with the regulation, counted from the entry into force of Orden HAC/1177/2024. That date was not changed by the postponement. In practice, however, many vendors are still finalising their versions, so it is worth requiring your vendor to provide a clear adaptation plan with firm dates and contractual commitments.
Differences between Verifactu and other systems you already use
Many property managers ask whether Verifactu replaces the SII or whether it is something new. The short answer is that they coexist, but they target different taxpayer profiles.
SII and Verifactu: different roles
The SII (Immediate Supply of Information) applies to large companies with turnover above 6 million euros, consolidated VAT groups, and entities registered in the REDEME. That is a minority. Verifactu, by contrast, covers the rest of the business and professional landscape — including virtually all property management firms. Those in the SII are excluded from the Verifactu Regulation.
If your firm’s annual turnover is below 6 million euros and you are not registered in the REDEME, you are not in the SII. You are, however, within the scope of Verifactu. This is the norm in the sector.
TicketBAI and the foral territories
The Basque Country has TicketBAI, an autonomous-community system that serves a similar function to Verifactu. If your firm is domiciled in Álava, Gipuzkoa, or Bizkaia for tax purposes, you must follow the foral rules for TicketBAI. Navarra has its own foral regime and specific rules. In the rest of the common territory, Verifactu applies without exception.
Who falls outside the scope
It is worth knowing that there are exclusions that may apply to certain individual property managers. Those excluded from the Verifactu Regulation include, among others, self-employed individuals on the simplified flat-rate scheme (módulos), those subject to the retail surcharge (recargo de equivalencia), and those who invoice exclusively by hand without using a computerised invoicing system in the strict sense. AEAT has also clarified that the use of spreadsheets or word processors purely as printing tools, without an underlying computerised invoicing system (SIF), falls outside the scope of the regulation. In practice, this manual approach is not viable for a professional firm managing several communities, but it is useful to be aware of.
What technical requirements AEAT demands
RD 1007/2023 sets out a series of specific requirements for any computerised invoicing system that issues verified invoices. Your software must meet all of them. The legal instrument for demonstrating compliance is the declaration of conformity issued by the software manufacturer or developer, pursuant to Article 13.4 of RD 1007/2023. There is no formal «AEAT certification» as such. AEAT provides guidance on its electronic portal, but the legally binding document that protects your firm in the event of an inspection is the signed declaration of conformity from your vendor.
The key requirements are as follows:
- Traceability and cryptographic fingerprint: each invoice must be chained to the previous one via a cryptographic hash.
- Mandatory QR code: it must appear printed on every invoice issued and allow immediate verification.
- Event log: the system maintains an immutable log of any action performed on invoices and on the system itself.
- Verifactu mode: invoices are sent to AEAT in real time, or stored locally meeting all technical requirements in non-Verifactu mode.
- Immutability: no user, including system administrators, may modify issued invoices.
It is therefore not sufficient for your current software to claim compliance. You should require your vendor to provide their signed declaration of conformity and verify that the technical requirements are genuinely implemented. Legal liability rests with the firm itself, not the vendor — although the vendor may also face sanctions.
What risks your firm faces if it misses the deadline
The penalty regime for Verifactu is set out in Article 201 bis of the General Tax Act (LGT), introduced by Ley 11/2021 (the Anti-Fraud Act). The amounts are significant. Late compliance is therefore not merely a reputational issue — it is a genuine financial risk.
Penalties for the firm as a user
The main penalty is set out in Article 201 bis.2 LGT:
- €50,000 per tax year: for the mere possession of a computerised invoicing system capable of issuing invoices that is not compliant with the regulation (i.e. without the corresponding declaration of conformity). AEAT has clarified that this penalty applies for the mere fact of having non-compliant software installed and operational, regardless of whether any records have been manipulated.
If, in addition, your software does comply with Verifactu but you issue invoices with incorrect data or without the QR code where required, you are exposed to penalties under the general invoicing regime (Article 201 LGT): a proportional fine on the value of the incorrectly invoiced transactions, typically 1% or 2%, with a minimum of €300 per transaction.
Penalties for your software vendor
Article 201 bis.1 LGT also penalises the manufacturer:
- €150,000 per tax year and per type of system marketed that does not meet the technical specifications or that allows «dual use» (altering records, maintaining parallel accounts, etc.).
- €1,000 per system marketed without a declaration of conformity where one is required.
This matters to you because, if your vendor is non-compliant, it could leave you without an operational service — or exposed to legal risk — in the middle of the annual general meeting season.
Operational risks beyond the fine
Beyond the financial exposure, there are three practical risks that affect how your firm operates:
- Reputational damage: a community that receives an invoice without a QR code once it is mandatory may question the firm’s professionalism.
- Inspection risk: if AEAT carries out an inspection and finds non-compliant invoices or systems, it will presume systematic non-compliance, which aggravates any penalty proceedings.
- Fiscal validity of invoices: an invoice issued using non-compliant software may be challenged, which complicates the recipient’s ability to deduct the expense and requires corrective invoices to be issued.
How to manage the transition from within your firm
Adapting to Verifactu is not simply a software change. It is also a change in internal processes. Based on experience working with dozens of firms, we recommend a phased approach. This avoids last-minute pressure and turns the transition into an opportunity to improve other aspects of your practice management.
Phase 1: internal audit of your invoicing workflow
Before changing any tool, review what you currently issue and how. Note the number of invoices you send each month, what types of client you invoice, what software you use, and what manual steps remain. This baseline serves to size the change accurately.
It is also worth reviewing your chart of accounts and the naming conventions used for your invoice series. Some firms carry inconsistencies that become more visible when AEAT requires full integrity.
Phase 2: choosing software with a declaration of conformity
Once you have the baseline, evaluate vendors. Ask any candidate for three things. First, their signed declaration of conformity pursuant to RD 1007/2023, in which the manufacturer certifies technical compliance. Second, a live demo using your actual chart of accounts — not generic catalogue data. Third, a regulatory compliance clause in the contract, with a commitment to update if AEAT modifies the specifications and compensation if the solution is not delivered on time.
If a vendor avoids any of these points, look elsewhere. Your firm cannot bear the legal risk of an opaque tool.
Phase 3: migration and testing
Allow at least three months before the deadline for migration and testing. Start by running invoices in parallel for a month using both the old and new system. Verify the QR code, the hash chain, the event log, and the integration with your accounting software. Finally, validate with your tax adviser that everything reconciles before decommissioning the old system.
Phase 4: client communication
Notify communities, individual owners, and contractors of any changes to invoice numbering, payment gateway, or document format. Clear communication prevents unnecessary disputes and reinforces your professional standing.
How to manage the transition without locking yourself in
Adapting to Verifactu is a firm-level decision, not a brand decision. It is therefore worth maintaining control of the process and requiring any software vendor to commit contractually, rather than relying on commercial promises. These are the four rules we recommend following before signing anything.
- Require the vendor’s signed declaration of conformity pursuant to RD 1007/2023. It is the only legally binding document.
- Request a demo using your own chart of accounts. A generic demo with catalogue data proves nothing.
- Include a regulatory compliance clause in the contract, with compensation if the solution is not delivered on time or if AEAT amends the regulation and the vendor fails to update.
- Plan a real-environment testing period of at least three months before your firm’s deadline.
These four rules apply to any vendor in the market, large or small, traditional or modern. What matters is that your firm retains control and traceability of the process — not that it relies on anyone’s word.
How FixrOS fits into Verifactu from the property manager’s perspective
FixrOS addresses Verifactu from the real-world perspective of a property manager. That is, it does not position itself as a professional invoicing system to replace your A3, Sage, or accounting software — it acts as a control and traceability layer over the invoices flowing in and out of the community.
The capabilities planned in the FixrOS roadmap for Verifactu include:
- Verification of received invoices: when a contractor invoices the community, FixrOS allows the QR code to be checked against AEAT’s public validation service, with an alert if the invoice is not registered.
- Digital archive with traceability: all contractor invoices are stored with their hash and reference, ready for audit or formal request.
- Integration with your accounting software: FixrOS does not replace your professional invoicing system — it complements it by exporting data in standard formats.
This approach has a clear benefit for your firm. The obligation to issue your own professional invoices in compliance with Verifactu remains with whichever invoicing software you use. FixrOS adds a control layer over what the community receives from external parties. If you would like to see how invoice verification works on real invoices, you can request a personalised demo.
Frequently asked questions about Verifactu in property management firms
Is Verifactu mandatory if I only invoice communities of owners?
Yes. The obligation falls on the issuer, not the recipient. Even though the receiving community may not be subject to VAT, your firm is. You must therefore issue all your invoices using a compliant computerised invoicing system from your applicable deadline.
Do I have to send all invoices to AEAT in real time?
Only if you opt for full Verifactu mode, which is voluntary. In non-Verifactu mode, invoices are stored locally meeting all technical requirements. AEAT may request the data at any point during an inspection.
What happens to existing invoices issued before the changeover?
Invoices issued before the obligation date do not require retroactive adaptation. However, the firm’s complete accounting records must be retained in accordance with the general retention periods: four years under the tax limitation period and six years for commercial ledgers under the Commercial Code.
What should I do if my current software will not be compatible?
You have two options. The first is to require your vendor to provide an adaptation plan with specific dates and contractual commitments. The second is to plan a migration to a vendor with a declaration of conformity already available. The earlier you decide, the more time you will have.
Can I continue using Excel or non-compliant programmes?
If you use a computerised invoicing system (SIF) in the strict sense, it must be compliant with the regulation and have a declaration of conformity from the applicable deadline. Those who invoice entirely by hand, without an underlying SIF, fall outside the scope. For a professional firm managing several communities, this manual approach is not viable in practice.
Will I have to change my invoice numbers?
You are not required to change the full series, but you must guarantee the continuity and traceability of the new numbering. Many firms use the system change as an opportunity to reorganise their series and simplify their archive.
What if I am self-employed on the flat-rate scheme or retail surcharge?
Self-employed individuals on the simplified flat-rate scheme (módulos) and those subject to the retail surcharge (recargo de equivalencia) are excluded from the Verifactu Regulation. This is an uncommon situation for property managers, but worth checking if it applies to your specific case.
Conclusion: adapt now, not in 2027
The formal deadline is 2027, but operational adaptation starts well before then. A professional firm cannot arrive at 1 July 2027 (or 1 January 2027 if it is an SL) with unresolved questions about its invoicing software. The right approach is to audit the workflow, choose a vendor with a declaration of conformity, and test the system over several months before the deadline.
If you want to explore how VAT rules affect the communities of owners you manage, you can also read the guide Verifactu for communities of owners. It explains when the community itself becomes subject to the obligation and when it does not — a useful complement to what you have read here from the firm’s perspective.