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VERI*FACTU is the mode set out in the regulations on computerised invoicing systems (Royal Decree 1007/2023) whereby the software sends each invoice record to the Tax Agency at the time it is issued. The regulations apply to companies and self-employed individuals who issue invoices using software within the rest of Spain, excluding the Basque Country and Navarre. Following Royal Decree-Law 15/2025, compliance is mandatory from 1 January 2027 for corporation tax payers and from 1 July 2027 for all others.