Verifactu in Odoo: what changes, the 2027 deadlines and how to prepare

Verifactu requires the software you invoice with to record every invoice so it can't be deleted or changed without leaving a trace, and every invoice must carry a QR code that Spain's Tax Agency can verify. Under current law, the deadline is January 1, 2027, for companies and July 1, 2027, for the self-employed and everyone else. On October 5, 2026, Spain's Ministry of Finance announced it will push it back to October 2028, but until that change is published in the Official State Gazette (BOE), the 2027 dates are the ones that apply. If you invoice with Odoo, Verifactu compliance depends mostly on your version.

Verifactu has been postponed more than once, and that creates a risky assumption: that there will always be another extension. This article sorts out what is law today, what has only been announced, and what a company invoicing with Odoo or with custom software needs to do so it isn't caught late.

What is Verifactu, in business terms?

Until now, every invoicing program worked its own way: some let you delete an issued invoice, change an amount or skip a number without any record of it. Verifactu puts an end to that. Once it takes effect, the software must:

• Record every invoice when it's issued, with the tax data that identifies it.
• Chain the records: each one includes a fingerprint of the previous one, so any later change shows.
• Keep an event log of the system itself: who did what, and when.
• Print a QR code on every invoice, so your customer can check it on the Tax Agency's website.

There are two ways to comply. In VERI*FACTU mode, the program sends each record to the Tax Agency as it's created, and the invoice says so. In the other mode, the program keeps electronically signed records and hands them over if the Tax Agency asks, with stricter technical requirements. For most SMBs, the first is simpler: the system does the sending on its own.

Are Verifactu and e-invoicing the same thing?

No, and it's the most common mix-up: according to a survey reported by MuyPymes, 41% of Spanish SMBs and self-employed workers still confuse them.

• Verifactu governs how your own program records invoices, to prevent tampering. It applies even if you keep sending invoices as PDFs.
• Mandatory B2B e-invoicing (Spain's Crea y Crece Act) governs how invoices are exchanged: in a structured format the customer's system can read, with payment-status updates.

They are two separate obligations that are about to meet: the October 2026 announcement aims to have Verifactu take effect together with e-invoicing for companies with annual revenue of up to €8 million.

When does it take effect?

The difference between the two columns matters. The left one is current law: Royal Decree-Law 15/2025, published in the BOE on December 3, 2025. The right one is a Ministry of Finance plan that still has to be approved and published. Until that happens, planning around the 2027 dates is the prudent choice. And even if the extension is confirmed, the Ministry has said the core requirements (records that are complete, traceable and tamper-proof) stay in place.

Who has to comply, and who doesn't?

It applies to anyone who invoices with software and pays corporate income tax, personal income tax on business activity, or non-resident income tax through a permanent establishment in Spain. It does not apply to:

• Companies that already keep their VAT books through Immediate Supply of Information (SII).
• The Basque Country and Navarre, which have their own invoicing control systems (such as TicketBAI).
• Anyone not required to issue invoices for their activity.

Verifactu in Odoo, by version

If your company invoices with Odoo, the short answer is that you can comply without changing systems. The long answer depends on your version:

• Odoo 17, 18, 19 and 20: include the official "Spain - Veri*Factu" module, which sends records to the Tax Agency. It's open-source licensed (LGPL), so it works in both Odoo Community and Enterprise. It requires the company's digital certificate. A word of caution on 17: its standard support ended in September 2026, so it's worth using the change to move to a supported version.
• Odoo 16: has no official module, but the Odoo Community Association (OCA) maintains "Comunicación VERI*FACTU," available for versions 16, 17 and 18.
• Odoo 15 or older: there's no official path. You'll need to upgrade, and it's worth checking whether to jump straight to a supported version. We cover that in Odoo 20: new features and whether to upgrade.
• Odoo with custom development: installing the module isn't enough if any customization lets users delete issued invoices, edit amounts or number invoices by hand. Those need a review, because they break the chain.

If your invoicing runs on custom software instead of Odoo, it has to be adapted too: record, chain, generate the QR code and send. And whoever developed it must sign a statement that the program complies with the regulation.

What to do now, in order

1. List every place invoices are issued: the ERP, the online store, the point of sale, any spreadsheet still used for special cases.
2. Write down each system's version and who maintains it.
3. Choose the mode. For most businesses, VERI*FACTU: the system sends the records and you don't have to think about it.
4. Get or renew the company's digital certificate, which the system needs to sign and send.
5. Test in the Tax Agency's sandbox before switching it on for real.
6. Review your processes: cancellations, corrective invoices and simplified invoices. Under Verifactu, you fix an invoice by issuing another one, not by editing the original.
7. Don't wait for 2028: if the extension is confirmed, you've gained time; if it isn't, you're already done.

What happens if you don't comply?

Spain's Anti-Fraud Act (Law 11/2021) sets fines of up to €50,000 per fiscal year for using a program that doesn't comply, and up to €150,000 per fiscal year for making or selling one. Beyond the fine, there's a less visible cost: an invoice without a QR code, or with a broken record, raises doubts with your customer and creates extra work for your back office.

How we help

For Prodasva, we automated invoicing with Verifactu built in, and the client reports 60% less administrative time and zero invoicing errors in the first year. We do the same with Odoo: we upgrade the version when needed, set up the module, review custom development and test it with you before switching it on. We handle it through our Odoo implementation and support service.

If you're not sure where your invoicing stands, start with a technology assessment: in one meeting, we'll tell you which systems need adapting and where to begin.