VeriFactu for florists: what it is, when it applies and what changes at the counter
VeriFactu is the short name of the system by which the Spanish tax agency wants invoicing software to generate tamper-proof records of every invoice and, in its main mode, send them as they are issued. It affects almost every flower shop, because it affects almost everyone who invoices with software, and it has dates: 2027. This guide explains what it requires, when it applies and what changes, and does not, at the counter.
What it is
Royal Decree 1007/2023 of 5 December approved the regulation on invoicing computer systems; Order HAC/1177/2024 set the technical part. The software that issues the shop's invoices has to:
- Generate, for every invoice (including simplified ones, that is, receipts), an invoicing record with the invoice data, a hash and the chain to the previous record, so that none can be deleted or altered without it showing.
- Include a QR code on the invoice with which the customer can check it at the AEAT's electronic office.
- Either send the records to the AEAT at the time (the VERI*FACTU mode), or keep them signed and available (the non-VeriFactu mode). The first is the one that simplifies life: what is sent is already declared as issued.
- Carry a responsible declaration from the software maker that it complies with the regulation.
When it applies to you
The original calendar was postponed. With Royal Decree-law 15/2025, the obligation starts:
- On 1 January 2027 for corporate income tax payers (flower shops that are limited companies).
- On 1 July 2027 for everyone else: self-employed florists.
Those already in the SII (immediate supply of information), which are large companies, and some special cases are outside it. For a normal flower shop, the rule is the one above.
What changes at the counter, and what does not
- Receipts count too. A simplified invoice is an invoice. The counter receipt carries its record and its QR like the full invoice to a company.
- Nothing has to be sent by hand. In VERI*FACTU mode the software sends the records; the florist keeps taking payment and delivering as always.
- Corrections are made with corrective invoices, not by deleting. That was already the law; VeriFactu makes it verifiable.
- What does not change: VAT on flowers (10 %) and add-ons (21 %), the duty to invoice when the customer asks, the VAT books.
What your software has to do
Generate the chained records, the QR on receipts and invoices, the sending to the AEAT and the responsible declaration. If your invoicing software is an old desktop program, ask whether there will be a compliant version and what it will cost. If it is cloud software, ask which plan it is in: it has to be included, because invoicing is not an extra.
Priroda's invoicing is being prepared to operate in VERI*FACTU mode ahead of the legal calendar, so a flower shop that starts today is already invoicing that way when its turn comes, without changing how it sells at the counter. It is told in Invoicing software for florists.
What you have to do
- Have the shop's tax details right in the software: name or company name, tax number, address. In Priroda they are in the business profile and appear on every invoice.
- Know whether you are a company or self-employed, because the date changes.
- Always invoice from the software: a sale made outside and written down later has no record.
- Ask your accountant whether they prefer VERI*FACTU mode (sending) or the keeping mode; for a flower shop, sending is the one with the least work.
Frequently asked questions
Is VeriFactu the same as mandatory electronic invoicing?
No. Electronic invoicing between businesses (the Crea y Crece law) is a different obligation, with a different calendar. VeriFactu is about how the software generates and keeps invoice records, on paper or electronic.
Do I have to change my printer or iPad?
No. VeriFactu is about the software, not the device. The usual thermal receipt also carries the QR.
What if I keep invoicing with an Excel template?
From your date, non-compliant software cannot be used to invoice, and there are penalties for the user and for the maker. An Excel template generates neither chained records nor a QR.
Does Priroda comply already?
It is being prepared for VERI*FACTU mode ahead of the calendar: companies from 1 January 2027 and self-employed from 1 July 2027. Ask any vendor for their plan and date before signing up.
Sources
- Royal Decree 1007/2023 of 5 December (regulation on invoicing computer systems): https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840
- Order HAC/1177/2024 of 17 October (technical specifications): https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138
- Royal Decree-law 15/2025 (new calendar): https://www.boe.es/
- Tax agency, invoicing computer systems and VERI*FACTU: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html