Invoice verification via QR code: moving towards a more transparent tax system

The Spanish Tax Agency (AEAT) has launched a new service that allows clients to verify invoices by scanning a QR code included on the document. This functionality, available since April 2025 through the VERI*FACTU system, is part of the broader effort to digitalize tax processes and promote civic cooperation in the fight against tax fraud.

Invoice verification via QR code: moving towards a more transparent tax system

What is the QR code for?

It enables the client to verify whether an invoice has been reported to the Tax Agency. This allows confirmation that the issuer has fulfilled their tax obligations, especially regarding VAT, and enhances transparency.

How does it work?

The QR can be scanned using any device with a camera. While not mandatory, the AEAT mobile app is recommended for added security. Scanning the code provides a URL showing the invoice data, which, if compatible, are automatically matched with the AEAT’s records.

In addition, the system sends the invoice data directly to the AEAT, strengthening real-time fiscal oversight.

What kind of response does the AEAT provide?

  • VERI*FACTU invoice:
    • Invoice found: registered in AEAT records.
    • Invoice not found: not registered or has been voided.

  • Non-VERI*FACTU invoice:
    • Invoice not verifiable: issued via software not connected to the AEAT.

When does the QR become mandatory?

The mandatory implementation calendar is:

  • Businesses with turnover under 6 million euros: from 1 January 2026

  • Other obligated parties (freelancers, etc.): from 1 July 2026

This applies only to invoices issued using compliant billing software, not to all invoices in general.

The visibility and standardization of the QR code aim to encourage its use, raise awareness, and promote transparency in tax compliance.

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