The invoice, field by field.

The same sheet as on the front page, with every field Verifactu cares about explained. Print it, or send it to your gestor.

Read on 5 September 2026 against Royal Decree 1007/2023 and Orden HAC/1177/2024. This is our reading of the rules, not legal advice.

Thirteen fields on one sheet.

Eight that any Spanish invoice already carries, five that Verifactu adds.

  1. Número y serie

    2026-018

    Consecutive inside its series, with no gaps. The number is assigned when you issue the invoice, so two invoices cannot share it and none can be slipped in later.

  2. Fecha de expedición

    04-09-2026

    The day you issue the invoice. It can differ from the day the work was delivered, and when it does, both dates go on the sheet.

  3. Emisor

    Marta Vilaró Espriu · NIF 47812366N

    Name, NIF and address of whoever issues. A series belongs to one NIF, which is why the NIF is the unit you pay for.

  4. Cliente

    Taller Bru i Ametller SL · NIF B67204918

    Name, NIF and address of whoever pays. The type you mark here decides the two tax lines below, on this invoice and on every one after it.

  5. Líneas y base imponible

    4.625,00 €

    One line per concept, with units and unit price. Added up they give the base, and the base is what the two tax lines are calculated on.

  6. IVA 21 %

    971,25 €

    The general rate. A client in another EU country pays no Spanish VAT: the invoice reads inversión del sujeto pasivo and the client accounts for the tax at home.

  7. Retención IRPF 15 %

    −693,75 €

    It comes off the total. A Spanish company or professional pays it to the AEAT with your name on it. A private person withholds nothing.

  8. Forma de pago

    Transferencia a 30 días

    The regulation does not ask for it. It is the field that gets you paid, so it goes next to the total.

  9. Tipo de factura

    F1

    F1 is a full invoice, F2 a simplified one, R1 to R5 the rectificativas. The record carries the code, which is how a correction is told apart from a sale.

  10. Huella SHA-256

    a3f9 c1d2 … 1d38

    A fingerprint of the record: issuer NIF, number, date, type, total and the previous fingerprint, run through SHA-256. Change one of them and the fingerprint changes.

  11. Huella anterior

    7c1e 9a02 … d4b8

    The fingerprint of the record before this one. It is the field that links the invoices into a chain.

  12. Registro

    04-09-2026 14:02:31

    The second at which the record was created. It is written once, on Send, and nothing rewrites it afterwards.

  13. VERI*FACTU y QR

    Sede electrónica de la AEAT

    The legend and the code are printed on the invoice you hand over. The QR encodes the issuer NIF, the number, the date and the total into the URL of the AEAT verification page, so your client checks the invoice without writing to you.

Where the chain breaks, and how it shows.

Four invoices in a row. Somebody edited the third one after sending it.

  1. 2026-015huella 2e8b … 0c71anterior 91c0 … 5e2d
  2. 2026-016huella 9b27 … 41afanterior 2e8b … 0c71
  3. 2026-017huella 5d40 … 8a13anterior 9b27 … 41afTotal edited after Send. Its hash was 7c1e … d4b8 and now reads 5d40 … 8a13.
  4. 2026-018huella a3f9 … 1d38anterior 7c1e … d4b8It still holds 7c1e … d4b8 for 2026-017. The two stop agreeing, and the break points at the invoice that moved.

Recompute the chain from the first record and each one answers for itself. 2026-018 holds the fingerprint that 2026-017 had at the moment it left. Edit that invoice and the pair stops matching; skip a number and the gap stands where the record should be. The chain does not repair itself.

Getting one wrong.

You do not edit an invoice that has left your account. You issue a rectificativa: a new document, type R1 to R5, that names the invoice it corrects and carries its own fingerprint. The wrong one keeps its number, its hash and its place in the series. Both are in the chain, both add up, and the quarter you filed still matches the invoices behind it.

Who has to, and from when.

WhoFrom
Companies paying Impuesto sobre Sociedades1 January 2027
Freelancers and everyone else who issues invoices1 July 2027
Álava, Bizkaia and GipuzkoaTicketBAI instead
Anyone already reporting through SIIOutside Verifactu

The dates are for issuing. The software has to be ready before them, not on the morning of.

Four things to ask your gestor.

Ask now and the answers cost nothing. Ask in June 2027 and they cost a quarter.

  1. 01Which of my invoices are already in a numbered series, and what number does it start at.
  2. 02Do I file through SII, or does Verifactu reach me on 1 July 2027.
  3. 03Which invoices from this year need a rectificativa, and by when.
  4. 04How do you want the year: one file per quarter, or one for the lot.

What you withhold, and when.

Withholding is 15 %. Your first two years, 7 %. We ask once.

What you withhold, and when.
Retención IRPFClient type
15 %The general rate, from your third year of activity.
7 %The year you register as autónomo and the two that follow.
0 %A private person, or a business in another EU country.

On a base of 1.000 €, with 21 % VAT and 15 % withholding, the client transfers 1.060 €. The other 150 € reaches the AEAT with your name on it.

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