Guide

VERI*FACTU at school: what changes, who it affects and when.

Reviewed on 5 October 2026

The short answer

VERI*FACTU is the set of requirements for the software a Spanish business or professional uses to issue invoices: each invoice goes into a chained record that cannot be altered, carries a QR code and, in the VERI*FACTU mode, is sent to the Tax Agency.

The dates have moved three times: first they were in 2026; Royal Decree-law 15/2025 moved them to 1 January 2027 (corporation tax payers) and 1 July 2027 (everyone else), and on 5 October 2026 the Ministry of Finance announced a further postponement to October 2028 for everyone. Until that postponement is published in the BOE, the 2027 dates still apply.

VAT-exempt education normally does not require an invoice, and what is not invoiced does not go through the invoicing system. But if the school issues invoices (materials, room hire, non-exempt activities), the software that produces them must comply.

What VERI*FACTU means for a school

Royal Decree 1007/2023 regulates invoicing systems: the program, or set of programs, that produces invoices. It creates no new tax and does not change what is invoiced; it changes how the software must behave.

Each invoice creates a record with a fingerprint that chains it to the previous one. If anyone deletes or edits an invoice, the chain breaks. The invoice carries a QR code so the recipient can check it with the Tax Agency. In VERI*FACTU mode the record is sent to the Agency straight away; the other mode keeps it locally under stricter requirements.

Who it affects

Corporation tax payers: most owners of state-funded and private schools set up as companies, foundations or cooperatives.
Self-employed people paying income tax on a business: the sole trader who runs an academy or teaches.
Not those keeping their VAT books through Immediate Supply of Information (SII). See article 3 of Royal Decree 1007/2023 and the Tax Agency page.

The dates: first 2026, then 2027 and now October 2028

When the invoicing software must be adapted, by how the school owner pays tax
Owner	Deadline in force (RDL 15/2025)	Date announced on 5 October 2026
Company, foundation, cooperative or association paying corporation tax	1 January 2027	October 2028, not yet published
Self-employed (income tax) and pass-through entities	1 July 2027	October 2028, not yet published

This is the third postponement. The original dates were in 2026; Royal Decree-law 15/2025 moved them to 2027, and on 5 October 2026 the Ministry of Finance announced they move to October 2028, for companies and the self-employed (Europa Press, elDiario.es, La Vanguardia, in Spanish). That day the rule making the change was not yet in the BOE: until it is published, the binding dates are those of RDL 15/2025.

Why October 2028: the Ministry wants it to coincide with mandatory business-to-business e-invoicing. Order HAC/1028/2026, published in the BOE on 5 October 2026, regulates the public e-invoicing solution and, on entering into force the next day, starts the countdown in the eighth final provision of Law 18/2022: one year for businesses invoicing more than 8 million euros a year and two years for everyone else. Two years from October 2026 lands in October 2028.

VAT-exempt education and invoices

Article 20.One.9 of the Spanish VAT Law exempts the education of children and young people, school teaching and childcare when provided by public bodies or authorised private entities, together with directly related services provided by the same school. Point 10 exempts private lessons given by individuals on subjects in official curricula.

Article 3 of the Invoicing Regulation says operations exempt under article 20 do not require an invoice, except for a specific list of cases that does not include education. That is why many schools and music schools work with receipts, and a receipt that is not an invoice does not go through the invoicing system.

What is often invoiced: materials and books sold at the school office, room hire to third parties, and activities outside the exemption. If the school issues those invoices with software, that software must meet VERI*FACTU.

What to do this school year

List what the school invoices today and what it charges by receipt, and go through it with your tax adviser: they decide what is exempt.
If you issue invoices, ask your software provider whether it has filed the system’s responsible declaration and which mode it will use.
If invoices come from two programs (school management and accounting), decide which one issues them: the record has to come from the one that produces them.
Plan around the date in force until the postponement is published in the BOE, and have it running before your deadline, not in the same month.

Frequently asked questions

Does a VAT-exempt state-funded school have to adapt to VERI*FACTU?

For exempt fees charged by receipt, normally not, because no invoice is issued. For any invoices it does issue (materials, room hire, non-exempt activities), yes: the software must be adapted before 1 January 2027 under the rules in force, or before October 2028 if the announced postponement is published. Check with your tax adviser.

What about an academy run by a self-employed teacher?

If it issues invoices with software, the deadline in force is 1 July 2027, and the Ministry of Finance has announced it will move to October 2028. Private lessons by an individual on curriculum subjects are VAT-exempt, and whether an invoice is needed depends on the case: ask your adviser.

If I invoice with a spreadsheet, am I covered?

The regulation covers computer systems that produce invoices, and a spreadsheet can be one depending on how it is used. The Tax Agency has not given a simple general rule: do not assume either way, and ask.

Is there “approved” or “certified” VERI*FACTU software?

There is no official approval. The software maker signs a responsible declaration stating that the system meets the regulation. Ask your provider for it.

Does VERI*FACTU mean we must send e-invoices to families?

No. VERI*FACTU governs how software records the invoices you already issue. Business-to-business e-invoicing is a separate obligation, whose timetable the Ministry now wants to align with VERI*FACTU, and it does not affect families.

How Auladia does it

Auladia supports both modes, invoice or receipt, as your tax adviser decides, as well as sales of materials at the school office with their VAT. VERI*FACTU invoicing is built: the chained record, the tax QR code and submission to the Tax Agency.

We will switch it on for your school once we have signed the responsible declaration and tested submission with the Tax Agency, before it becomes mandatory. Until then, the invoicing module is not switched on for any school.

Auladia’s modules

Sources

The rules and official documents this guide cites.

This guide explains the rules; it is not legal or tax advice. Published on 5 October 2026.

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