{"id":1160,"date":"2025-09-02T12:10:20","date_gmt":"2025-09-02T12:10:20","guid":{"rendered":"https:\/\/bufetelatorre.es\/?p=1160"},"modified":"2026-01-10T22:01:02","modified_gmt":"2026-01-10T22:01:02","slug":"verifactu","status":"publish","type":"post","link":"https:\/\/bufetelatorre.es\/en\/verifactu\/","title":{"rendered":"VERI*FACTU"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1160\" class=\"elementor elementor-1160\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc88fb7 e-flex e-con-boxed e-con e-parent\" data-id=\"dc88fb7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf5c3d9 elementor-widget elementor-widget-text-editor\" data-id=\"6bf5c3d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le informarmos de las novedades normativas que afectar\u00e1n pr\u00f3ximamente a la forma de emitir facturas, en relaci\u00f3n con el sistema <strong>VERI*FACTU,<\/strong> ya que quedan pocos meses para que empiece a aplicarse forma obligatoria a todas las empresas y profesionales<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":4} --><\/p>\n<h4 class=\"wp-block-heading\"><strong>1. \u00bfQu\u00e9 es VERI*FACTU?<\/strong><\/h4>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>El sistema VERI*FACTU, regulado por el Real Decreto 1007\/2023, de 5 de diciembre establece que aquellos empresarios o profesionales obligados a emitir facturas (<strong>sean facturas simplificadas \u2013antig\u00fcos tickets- o facturas completas<\/strong>) y utilicen sistemas inform\u00e1ticos, a partir de las fecha que se indican m\u00e1s abajo, deber\u00e1 contar con SIF (sistema inform\u00e1tico de facturaci\u00f3n) certificado\u00a0 que pueda generar\u00a0 facturas que:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Incluyan un <strong>c\u00f3digo QR<\/strong> y la leyenda \u201cVeri*Factu\u201d.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Generen registros que no puedan modificarse, garantizando su integridad y trazabilidad.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Puedan enviar autom\u00e1ticamente los datos de facturaci\u00f3n a la AEAT o, en su defecto, conservarlos de forma segura para su puesta a disposici\u00f3n en caso de requerimiento.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:heading {\"level\":4} --><\/p>\n<h4 class=\"wp-block-heading\"><strong>2. \u00bfCu\u00e1ndo entra en vigor?:<\/strong><\/h4>\n<p><!-- \/wp:heading --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>1 de enero de 2026:<\/strong> obligatoriopara<strong> las sociedades mercantiles<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>1 de julio de 2026<\/strong>: la obligaci\u00f3n se extiende a empresarios <strong>aut\u00f3nomos y resto de profesionales<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:heading {\"level\":4} --><\/p>\n<h4 class=\"wp-block-heading\"><strong>3. \u00bfQui\u00e9n est\u00e1 obligado a VERI*FACTU?<\/strong><\/h4>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>Est\u00e1n obligados:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Todos los empresarios y profesionales<\/strong>, personas f\u00edsicas o jur\u00eddicas, que desarrollen actividades econ\u00f3micas en Espa\u00f1a y est\u00e9n sujetos al IRPF, Impuesto sobre Sociedades o al Impuesto sobre la Renta de no Residentes con establecimiento permanente, salvo algunas <strong>excepciones,<\/strong> entre otras citar: que las facturas se expidan manuscritas (a mano); comerciantes al pormenor en m\u00f3dulos, que no tienen normalmente obligaci\u00f3n de emitir\u00a0\u00a0 facturas, salvo que se las pidan, en cuyo caso deber\u00e1 expedirla a mano o bien contar con un SIF certificado que se ajuste al Reglamento \u00a0Veri*factu; \u00a0o quienes est\u00e1n acogidos al sistema SII.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>No ser\u00e1 posible emitir facturas en Excel <\/strong>una vez entre en vigor la obligaci\u00f3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<h4 class=\"wp-block-heading\"><strong>4. Modalidades de VERI*FACTU<\/strong><\/h4>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>La norma exige que las facturas se generen con un <strong>sistema inform\u00e1tico adaptado<\/strong> que garantice trazabilidad, inalterabilidad y, en su caso, env\u00edo autom\u00e1tico a la AEAT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>No obstante, se puede optar por no enviar los registros en tiempo real y esperar a que la AEAT le requiera para ello, pero\u00a0 el software deber\u00e1 generar ficheros firmados digitalmente y conservarlos para Hacienda.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><!-- wp:heading {\"level\":4} --><\/p>\n<h4 class=\"wp-block-heading\"><strong>5. Recomendaci\u00f3n pr\u00e1ctica<\/strong><\/h4>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p><strong>Le aconsejamos comprobar si su software de facturaci\u00f3n est\u00e1 preparado para cumplir con estos requisitos o, en su caso, planificar el cambio con la debida antelaci\u00f3n.<\/strong> De esta manera, podr\u00e1 adaptarse sin incidencias y garantizar el cumplimiento de la normativa en los plazos previstos<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Tenga en cuenta que cualquier empresa o aut\u00f3nomo que emita tickets (facturas simplificadas) a trav\u00e9s de programas inform\u00e1ticos (caso de<strong> farmacias, bares, peluquer\u00edas, comercios que no est\u00e9n acogidos a m\u00f3dulos, etc.<\/strong>) deber\u00e1n tambi\u00e9n asegurarse que dichos programas est\u00e1n adaptados a Veri*factu.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53da4de e-flex e-con-boxed e-con e-parent\" data-id=\"53da4de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Le informarmos de las novedades normativas que afectar\u00e1n pr\u00f3ximamente a la forma de emitir facturas, en relaci\u00f3n con el sistema VERI*FACTU, ya que quedan pocos meses para que empiece a aplicarse forma obligatoria a todas las empresas y profesionales 1. \u00bfQu\u00e9 es VERI*FACTU? El sistema VERI*FACTU, regulado por el Real Decreto 1007\/2023, de 5 de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1422,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[70,69,72,68],"class_list":["post-1160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asesor-derecho-fiscal","tag-fiscalidad-de-autonomos-2","tag-fiscalidad-de-empresas","tag-sistemas-informaticos-de-facturacion","tag-verifactu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VERI*FACTU - Bufete Latorre Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bufetelatorre.es\/en\/verifactu\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VERI*FACTU - Bufete Latorre Abogados\" \/>\n<meta property=\"og:description\" content=\"Le informarmos de las novedades normativas que afectar\u00e1n pr\u00f3ximamente a la forma de emitir facturas, en relaci\u00f3n con el sistema VERI*FACTU, ya que quedan pocos meses para que empiece a aplicarse forma obligatoria a todas las empresas y profesionales 1. \u00bfQu\u00e9 es VERI*FACTU? 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