What is Veri*factu?
Veri*factu is the popular name of Spain's Invoicing Systems Regulation (Royal Decree 1007/2023), which implements the Anti-Fraud Law 11/2021. Its goal is simple: no invoice issued with software should be alterable or deletable afterwards. To achieve this, invoicing software must generate an unalterable, chained record for every invoice (each record includes the previous one's hash) and print a tax QR code on the invoice.
There are two compliance modes:
- VERI*FACTU mode: the software sends invoicing records to the Spanish Tax Agency as they are issued. Invoices carry the “VERI*FACTU” legend.
- Non-VERI*FACTU mode: nothing is sent to the Tax Agency, but the system must electronically sign the records, retain them and guarantee traceability.
Does it affect a sports club or federation?
In most cases, yes. Sports associations, clubs and federations are corporate income tax payers in Spain (even when partially exempt), and the regulation applies to anyone issuing invoices with a computer system. Think about a sports organisation's typical invoicing:
- Sponsorship and advertising invoices to partner companies.
- Facility rental or transfer of use.
- Courses, camps and sports schools invoiced to companies or entities.
- For federations: licences, registrations, fees and refereeing invoiced to clubs.
- Sales of equipment or kit.
The timeline, after the latest postponement
Royal Decree-Law 15/2025 of 2 December postponed the obligation for taxpayers for a second time. The current timeline is:
- 29 July 2025 (already in force): vendors may only sell invoicing software adapted to the regulation.
- 1 January 2027: obligation for corporate income tax payers — which covers most clubs and federations, even when partially exempt.
- 1 July 2027: obligation for everyone else (self-employed and other entities).
A postponement is no reason to wait: switching invoicing tools mid-season is far more painful than planning the change months ahead.
What your invoicing software must do
- Generate an invoicing record for every invoice, unalterable and hash-chained.
- Include the tax QR code on every invoice.
- Add the “VERI*FACTU” legend when records are sent to the Tax Agency.
- Provide the vendor's declaration of conformity with the regulation.
- Be able to submit records to the Tax Agency, automatically or on request.
Penalties
Spain's General Tax Law (article 201 bis) sets fines of up to €50,000 per tax year for using non-compliant invoicing software. Vendors selling non-compliant software face fines of up to €150,000.
Don't confuse it with B2B e-invoicing
They are two different obligations. Veri*factu regulates how an invoice is generated and recorded and takes effect in 2027. Mandatory B2B e-invoicing (the “Crea y Crece” law) regulates how invoices are exchanged, and its rollout depends on separate rules. Software ready for the first leaves you better positioned for the second.
Checklist for your club or federation
- 1. Take stock: what invoices does your organisation issue, and with which tool?
- 2. If you use Excel, Word or templates: stop issuing invoices that way now.
- 3. If you use software: ask the vendor for its declaration of conformity with RD 1007/2023.
- 4. Centralise invoicing and accounting in one tool to avoid duplicate records.
- 5. Retain your invoicing records: they are part of your tax obligations.
With DMS Manager, your club's or federation's invoicing is issued from the same platform where you manage fees, licences and official accounting, with the records and traceability the regulation demands. No scattered tools, no Excel invoices.