VeriFACTU: electronic invoicing arrives at clinics
The VERI*FACTU system (Verifiable Invoice Issuance System) is the new digital invoicing compliance framework established by Spain's AEAT through Royal Decree 1007/2023.
Mandatory deadlines
| Business type | Deadline |
|---|---|
| Corporations (SL, SA) | January 1, 2027 |
| Self-employed and others | July 1, 2027 |
If your clinic is an SL (most are), you have until January 2027 to have your invoicing software adapted.
Digital invoicing adapted to the VeriFACTU regulation
What VeriFACTU requires
- Invoice chain: each invoice includes a SHA-256 hash of the previous one, creating an unalterable chain
- Submission to AEAT: invoices are sent electronically in real-time or batch
- QR code: each invoice must include a tax-validatable QR code
- Mandatory text: "Invoice verifiable at the AEAT electronic headquarters" or "VERI*FACTU"
- Software identification: each invoice identifies the software that generated it
Penalties for non-compliance
| Infraction | Penalty |
|---|---|
| Using non-compliant software | Up to 50,000 EUR per fiscal year |
| Per invoice issued with non-compliant software | 1,000 EUR per invoice |
| Software vendor offering non-compliant systems | Up to 150,000 EUR per fiscal year |
Accounting integration and tax reporting
VAT in hair clinics
This is an important point:
- Aesthetic procedures (most hair transplants): 21% VAT
- Therapeutic procedures (burn reconstruction, etc.): VAT exempt
- Even for exempt operations, the obligation to issue invoices persists
How to prepare your clinic
Step 1: Verify that your management software is VeriFACTU compatible. If you use TrichoSuite, compatibility is built-in.
Step 2: Ensure your invoices include all mandatory fields:
- Issuer NIF and name
- Recipient NIF and name
- Invoice number (series + sequential number)
- Issue date
- Taxable base, VAT rate, and VAT amount
- Total amount
- Operation description
Step 3: Configure your clinic's digital certificate (FNMT or other qualified) or use software that acts as a Social Collaborator with AEAT.
Step 4: Test in the AEAT testing environment before the deadline.
TrichoSuite and VeriFACTU
TrichoSuite includes built-in VeriFACTU compatibility:
- Automatic hash chain generation: each invoice is chained to the previous one
- Automatic AEAT submission: via certified provider (Social Collaborator)
- Tax QR code: automatically generated on each PDF invoice
- Sequential numbering: gapless, with configurable series
- Multi-type support: complete invoices (F1), simplified (F2), and rectification (R1-R5)
Conclusion
VeriFACTU is not optional. If your clinic issues invoices with software, you need that software to be compatible before January 2027 (SL) or July 2027 (self-employed). The good news: with the right software, the transition is seamless.