Verifactu and the SIF
Verifactu 2027: who is obliged, and what iCifra does with your invoices.
The dates moved: 1 January 2027 for whoever files Corporate Income Tax and 1 July 2027 for everyone else, by Real Decreto-ley 15/2025. The obligation belongs to whoever issues invoices; iCifra does not issue them, it reads them.
Last updated: 2026-09-17
01Verifactu and the SIF
When does Verifactu come into force?
On 1 January 2027 and on 1 July 2027, depending on who you are. Many pages still say 2026.
The fourth final provision of Real Decreto 1007/2023, in the wording given to it by the first final provision of Real Decreto-ley 15/2025, of 2 December, requires those under article 3.1.a) — Corporate Income Tax payers — to have their computer systems adapted before 1 January 2027, and the rest of those obliged under article 3.1 to have them operational before 1 July 2027.
The AEAT confirms it in its information note on the extension of the deadline, and adds something useful: the period before each date is a test period, during which you can stop sending test records with a SIF in VERI*FACTU mode and carry on invoicing with other systems until the deadline. Both sources are below, with their link.
- 1 January 2027
- Corporate Income Tax payers, article 3.1.a) of Real Decreto 1007/2023.
- 1 July 2027
- The rest of those obliged under article 3.1, autónomos with an economic activity included.
- Before each date, a test period
- Test records can be sent with a SIF in VERI*FACTU mode and invoicing can carry on with another system until the deadline (AEAT).
02Verifactu and the SIF
Who is obliged by Verifactu?
The taxpayers who use computer systems to issue invoices, even if only in part of their activity.
Article 3.1 of Real Decreto 1007/2023 lists them: Corporate Income Tax payers; Personal Income Tax payers who carry on economic activities; Non-Resident Income Tax payers who obtain income through a permanent establishment; and entities under the income-attribution regime with an economic activity. Article 3.3 leaves out whoever keeps their record books through the SII.
For an autónomo with an economic activity the date is the second one, 1 July 2027, by article 3.1.b) read with the fourth final provision. Article 4 also sets the objective scope — the transactions corresponding to those taxpayers' activity — and its exclusions. If your case is on the edge, that reading is your adviser's and not ours.
- Whoever files through the SII
- Excluded by article 3.3 of Real Decreto 1007/2023, which refers to article 62.6 of the VAT Regulation.
- Even if it is only part of the activity
- Article 3.1 reaches whoever uses those systems “even if they use them only for part of their activity”.
- Whoever makes or sells the invoicing program
- Article 3.2 obliges the producers and distributors of those systems, with their own deadline counted from the ministerial order.
03Verifactu and the SIF
What is a computerised invoicing system (SIF)?
The regulation defines it by its function: the system used to issue invoices.
Article 1.2 of Real Decreto 1007/2023 treats as a computerised invoicing system “the set of hardware and software used to issue invoices” that accepts the entry of invoicing information by any method, keeps it and processes it to produce other derived results. The three actions qualify a system already used to issue; they do not extend the definition to one that only receives or records invoices.
That distinction decides everything else. A program that writes your invoice, numbers it and sends it is a SIF and has to be adapted in time. A program that reads the invoice you were sent, posts it and produces the quarter's figures issues nothing; that is why the regulation does not reach it, nor — by article 3.2 — whoever makes it.
04Verifactu and the SIF
Is iCifra a SIF?
No. iCifra does not issue invoices, and that is not a position: it is what the product does and what it does not.
There is no invoice creation, no numbering series, no PDF or XML generation, no sending, and no connection of any kind to the AEAT. Every document that exists in iCifra arrived as a file, through the browser or through the Telegram bot, and there is no other way to create one. That is why you will not read “Verifactu-compatible” here, or “approved”, or “adapted”: they would be false.
And your obligation neither disappears nor is met by using iCifra. If you issue invoices, the responsibility is yours and it travels with the system you issue them from: ask whoever sells it to you for the date in writing, and check it with your adviser. What iCifra does with the other side — the invoices you receive and the ones you have already issued — is below.
- It does not issue
- No invoice numbers, no PDF, no XML, no sending, no signed or chained invoicing record.
- It sends nothing to the AEAT
- No connection to the AEAT, neither in VERI*FACTU mode nor in any other form.
- What it does do
- It reads, checks and posts the invoices you receive and the ones you have already issued, and produces the quarter's sheets for your adviser.
- Your obligation stays yours
- It is met by the system you issue your invoices from. iCifra neither replaces it nor removes it.
05Verifactu and the SIF
And the invoices I receive?
That is where iCifra works: the document that reaches you, read, checked and posted.
A received invoice comes in as a file and its fields are read: base, VAT rate and amount for each rate, IRPF, total, NIF, number and date. Then the arithmetic is checked against the printed total and the asiento is written by double entry with the Plan General Contable accounts. If it does not balance to the cent it is not published: it is held back with its reason, never dropped.
When your invoicing system is adapted, its invoices are still documents: you upload them or send them through the bot as income and they end up posted on the side that belongs to them. And what your adviser gets is the same as always: the received-invoice book, the breakdown by VAT rate, the quarterly totals and the counterparties with their annual total.
06Questions
What do gestorías and practices ask before trying it?
Is iCifra Verifactu-compatible?
Does Verifactu affect an autónomo?
Wasn't it 2026?
Do I have to do anything with the invoices I receive?
Can I use iCifra alongside my invoicing program?
And the Modelo 347 and the 3.005,06 €?
Sources
- Real Decreto 1007/2023 — regulation on computerised invoicing systems (consolidated text, BOE)
- Real Decreto-ley 15/2025, of 2 December, extending the deadlines (BOE-A-2025-24446)
- AEAT — information note: extension of the deadline for adapting SIFs
- AEAT — Computerised Invoicing Systems (SIF) and VERI*FACTU
- AEAT — Who must file the Modelo 347
The one who signs and files is your adviser.
Bring the invoices you receive; issuing them is your system's job.
If you want to see what iCifra does with a real quarter of received invoices, the free plan does not expire and does not ask for a card: one company and ten invoices a month. We check every new account by hand before opening it.