Every invoice issued under Spain's new billing rules has to carry a QR code. Scan it, and the customer can check with the tax agency whether the invoice is real.
That's the whole point of the Verifactu QR. It turns every invoice into something a buyer can verify on their phone, in seconds, without calling anyone.
Here's what's inside the QR, where it has to appear, and what your billing software needs to do with it.
The Verifactu QR is a square barcode printed on every invoice. Scan it and it opens a verification page on the AEAT (the Spanish tax agency) website.
The QR encodes two things:
When a customer scans it, the AEAT page tells them whether the invoice has been reported to the tax agency. If yes, the invoice is verified. If no, the AEAT flags that the record is being kept locally by the issuer (still legal, but with stricter requirements).
The QR is mandatory on both complete invoices and simplified invoices (tickets). Paper or PDF, it doesn't matter. If you issue an invoice with billing software, the QR has to be there.
The QR payload is a URL that points to AEAT's invoice-matching service. Embedded in that URL are the invoice fields the tax agency needs to identify the record:
That's it. The QR doesn't carry your customer's data. It doesn't carry product descriptions or line items. It carries enough for AEAT to find the corresponding record and confirm it exists.
The technical spec is published by AEAT. Any compliant billing software generates the QR automatically. You don't paste it in or design it yourself.
Spain's billing law gives you two ways to be compliant. Both require a QR. The QR behaves slightly differently depending on which mode you use.
Most autonomos and small SLs are better off with Verifactu mode. It's simpler, you get free compliance options, and customers see the verified status when they scan.
The customer scans the QR with the AEAT app or any standard QR reader. The browser opens AEAT's cotejo de factura (invoice matching) page.
If the invoice was sent in Verifactu mode, the page confirms the record exists in AEAT's system and shows a short extract of the invoice data: issuer NIF, invoice number, date, total. If the customer is logged in to AEAT with their digital certificate, they see more detail.
If the invoice is in non-Verifactu mode, the AEAT page tells the customer that records are held by the issuer and the invoice is valid under that regime.
Either way, the customer leaves with proof that the invoice is real. No more chasing the issuer for paperwork or wondering if the invoice was fabricated.
The rules are practical. The QR has to be:
If you use a billing platform that's already certified, all of this happens automatically. You issue the invoice, the platform generates the QR with the right specs and prints it in the right place.
The QR isn't optional. Issuing invoices without one, or with a QR that doesn't link to a real AEAT record, is a breach of the Anti-Fraud Law (Ley 11/2021).
For the autonomo or company using non-compliant software, the fine can reach 50,000 EUR per fiscal year. For software providers selling non-compliant tools, the penalty climbs to 150,000 EUR per product per year. Full breakdown in our Verifactu penalties guide.
The practical risk is bigger than the headline fine. A missing QR is the easiest thing for a tax inspector to spot. It's a flag on every invoice you issue, all year.
The dates moved. Real Decreto-ley 15/2025 pushed the original 2026 deadlines back by a year:
Software providers had to be ready by 29 July 2025, so the tools already exist. You can switch your invoicing to a Verifactu-compliant system today and start issuing QRs ahead of the deadline.
For the full picture of who has to comply, the legal background, the fines, and how to choose the right software, read our complete Verifactu guide.
If you're an autonomo or small SL, your job is simple:
The Verifactu QR is a verification stamp. It tells anyone scanning the invoice whether the record exists with AEAT. It's mandatory. It's small. It's automatic if your billing software is right.
Pick certified software, switch on Verifactu mode, and the QR question is closed for good.
