⚖️ AEAT regulation
Verifactu at the auto repair shop: what changes and from when
Spain's new verifiable invoicing regulation reaches auto repair shops too. Here's what it means in practice and from when it's mandatory.
Verifactu, explained without the jargon
Verifactu (Royal Decree 1007/2023) requires invoicing software to generate, for every invoice issued, a record with a hash (SHA-256) that links to the previous invoice forming a chain, plus a QR code that lets anyone verify the invoice. The goal is to make it impossible to delete or alter invoices without leaving a trace.
From when does it apply to an auto repair shop?
Following the approved extension, the Verifactu obligation moves to 2027: 1 January 2027 for companies (sociedades) and 1 July 2027 for sole traders (autónomos). A repair shop registered as a sole trader falls under the second date; if it invoices as a limited company (S.L.), the first.
These dates correspond to the regulation in force at the time this guide was published; it's worth confirming them with your tax advisor before the deadline.
What has to change in the shop's invoice
- Every invoice (including those issued after a repair quote) must generate its chained hash automatically
- The invoice must display a verification QR code
- The system must not allow an already-issued invoice to be deleted or altered without leaving a trace
- The software must be ready to submit the records to the AEAT (Spain's Tax Agency)
Frequently asked questions
What is Verifactu?
It's Spain's verifiable invoicing system regulated by Royal Decree 1007/2023: it requires the software to generate a record for every invoice with a hash chained to the previous one, a verification QR code, and that record must be tamper-proof.
From when is Verifactu mandatory for an auto repair shop in Spain?
Following the approved extension, the obligation moves to 2027: 1 January 2027 for companies (sociedades) and 1 July 2027 for sole traders (autónomos) and other taxpayers.
What happens if a shop's invoicing software doesn't comply with Verifactu?
From the mandatory date onward, using a non-compliant system can carry penalties both for the software maker and, in certain cases, for whoever uses it knowing it doesn't comply.