VeriFactu for law firms, without the scramble
Verifiable invoicing under RD 1007/2023 — chained records, hash, a QR on every invoice and AEAT submission with your certificate, in the approval phase. VeriFactu-ready invoicing, included in the Despacho plan.
What VeriFactu demands of your firm
From 1 January 2027, companies that use invoicing software will be required to use software that complies with Spain's invoicing-systems regulation (RD 1007/2023, developed by Order HAC/1177/2024). From 1 July 2027, the obligation also reaches the self-employed and all remaining taxpayers. Royal Decree-Law 15/2025 postponed both dates by a year: these are the ones in force, not the 2026 dates still circulating across half the internet.
In practice, the regulation demands four things of every invoice you issue:
Every invoice generates a record that cannot be modified or deleted afterwards. Corrections are made through cancellation or rectification records — never by editing the original.
Records are chained: each one incorporates a fingerprint (hash) of the previous one, so any alteration breaks the chain and becomes detectable.
Records must be preserved, accessible and legible throughout the statute-of-limitations period.
Every invoice includes a QR code and, if the system submits records to the AEAT (the VERI*FACTU mode), the legend “Invoice verifiable at the AEAT electronic office”. Your client can scan the QR and confirm the invoice has been declared.
In addition, the software maker must issue a responsible declaration certifying that the system complies with the regulation. If your software doesn't have one, that's your problem, not just theirs.
What happens if you keep invoicing with Word or Excel
A Word template or an Excel sheet doesn't chain records, doesn't generate fingerprints, doesn't prevent modifications and doesn't issue a responsible declaration. From the dates above, invoicing that way means using a system that doesn't comply with the regulation — with penalties foreseen for both the user and the maker of non-compliant software (up to €50,000 per financial year for the user under art. 201 bis LGT).
Nobody will knock on your door tomorrow — but a law firm invoicing outside the rules is an irony no client should ever discover.
How Mandato solves it
In Mandato, VeriFactu isn't a separate module: compliant records are generated with every invoice you issue. AEAT submission with your certificate is in the approval phase; in the meantime you can resolve compliance by exporting to Holded.
A chained registration record with its hash, XML generation and signing. AEAT submission in VERI*FACTU mode with your certificate is in the approval phase: every record is signed and ready to submit.
Automatically, on your own branded templates.
You can check the integrity of your entire invoicing chain whenever you like — and our system audits it continuously.
Guided from the invoice itself, without touching original records.
Every issuance and submission is kept in the firm's immutable audit trail, along with the AEAT's response.
In preparation: we will provide it signed, ready to file in your compliance records.
More than VeriFactu: the billing a law firm needs
Retainers with automatic recurring billing, proformas, client-fund provisions and advances, hourly billing with rates per lawyer or per type of work — and direct export to Holded so your accountant keeps working as always.
Frequently asked questions
Since when is VeriFactu mandatory?
For companies, from 1 January 2027. For the self-employed and all remaining taxpayers, from 1 July 2027. Royal Decree-Law 15/2025, published in the BOE on 3 December 2025, postponed both earlier dates (January and July 2026) by a year. The software maker's obligation came earlier. The dates have been revised more than once since the regulation was approved — much of the internet still shows the old ones: confirm the deadline in force for your case at the AEAT's electronic office or with your adviser.
Can I keep using my Excel or Word template?
Not if you use it as your invoicing system: it doesn't meet the integrity, traceability and record-keeping requirements of RD 1007/2023. You can keep using Excel for other things — to invoice, you need a compliant system.
What is a “verifiable invoice”?
An invoice issued by a system that submits its records to the AEAT at the moment of issuance (the VERI*FACTU mode). It carries a QR and the official legend; anyone can scan the code and verify the invoice at the AEAT electronic office. Mandato generates those records and, with your certificate configured, submits them in this mode.
Do I need a digital certificate?
Submitting records to the AEAT uses an electronic certificate. In Mandato you configure the firm's certificate once, encrypted. Certificate-based submission is in the approval phase; we guide you through onboarding.
What about my past invoices?
The regulation isn't retroactive: it applies to invoices issued from the moment the obligation reaches you. Your historical invoices don't need regenerating — but you can import them into Mandato to keep everything in one place.
Is VeriFactu the same as B2B e-invoicing (Ley Crea y Crece)?
No. VeriFactu regulates how your invoicing software must work. Mandatory e-invoicing between businesses is a separate obligation, with its own timeline. Mandato is ready for both.