VeriFactu for Travel Agencies: Your Guide to 2027 Compliance

VeriFactu is the system established by the Royal Decree 1007/2023, which mandates that the software used to issue invoices must generate an unalterable billing record for each one, featuring a chained digital fingerprint. It affects virtually all companies and self-employed individuals invoicing in Spain, including travel agencies, and will be mandatory throughout 2027.

The underlying concept is simple: no invoice can be deleted or edited after issuance without leaving a trace. Each record includes a cryptographic fingerprint that links to the previous one, like links in a chain. If someone alters a link, the chain breaks, and the manipulation becomes evident.

For a travel agency, this has an immediate practical consequence: invoicing with tools that do not generate these records—such as Word templates, Excel spreadsheets, or outdated software—will no longer be a legal option. If your billing still relies on spreadsheets, this regulatory change adds to the operational reasons we already outlined in our guide on Excel for travel agencies.

The good news: if your software is compliant, meeting VeriFactu requirements requires no new learning. Records are generated automatically when you issue each invoice, and your daily operations remain unchanged.

The timeline has shifted several times, so it is important to keep the current dates clear. Following the postponement approved at the end of 2025, the obligation stands as follows:

• January 1, 2027: Corporations (SL, SA, and other Corporate Income Tax payers).
• July 1, 2027: Self-employed individuals and other professionals.

Be aware of territorial exceptions, which often cause confusion in the sector:

• Canary Islands: VeriFactu applies. The fact that your agency invoices with IGIC instead of VAT does not exempt you from the regulation.
• Basque Country and Navarre: VeriFactu does not apply, as they have their own regional systems (such as TicketBAI in the Basque Country). If you pay taxes there, you follow different regulatory guidelines.
• Outside Spain: If your agency operates from Latin America or another country, VeriFactu does not affect you.

There is another deadline already in effect that many are unaware of: since July 2025, billing software manufacturers can only market products adapted to the regulation. In other words, if you are currently considering switching management software, the question "Is it VeriFactu ready?" should be a deal-breaker in your comparison. The Spanish Tax Agency (Agencia Tributaria) publishes official system information and specifications on its website.

With compliant software, your workflow barely changes: you continue creating drafts, issuing invoices, and processing payments as usual. The real changes are as follows:

• Issued invoices are sealed. Once issued, an invoice cannot be edited or deleted. This is the core of the regulation: immutability.
• Tax QR code on the PDF. Each invoice includes a QR code between 30 and 40 millimeters that allows it to be verified by the Tax Agency. Your client will see it on the document; it is a sign of compliance, not a cause for alarm.
• Errors are corrected with rectifying invoices. Did you make a mistake in an amount or data? The original invoice is voided, and a rectifying invoice is issued to correct it, with its own chained record and a specific numbering series. You must indicate the reason (legal error, non-payment, client insolvency, or other causes).
• The client's NIF is now essential. For full invoices, you must identify the recipient. Without a NIF, only a simplified invoice—the equivalent of a receipt—is allowed, within the amount limits set by the regulation.
• Event logging. The system internally records relevant operations (activations, verifications, exports), another requirement of the regulation that your software must handle automatically.

In short: the extra work falls on the software. Your job is to ensure your clients' tax data is complete, something a good CRM solves by requiring the NIF in the client profile from the very first contact.

Here is the nuance that almost no generic VeriFactu guide covers, and the reason why generalist software may fall short in this sector. Most Spanish agencies invoice under REAV (Special Regime for Travel Agencies): VAT (or the Canary Islands IGIC) is not calculated on the total trip amount, but only on your margin—the difference between what the client pays and what the services cost you from suppliers.

VeriFactu billing records break down the tax base, tax rate, and tax amount, and include a specific key for the travel agency special regime. This means your software must know how to construct that breakdown using REAV logic: base equal to the margin, tax calculated on it, and total amount equal to the full price of the trip. A generic billing program that only understands the general regime may generate records that are formally valid but fiscally incorrect for your business.

What if I work under the general or mixed regime?

No problem: there are agency operations that fall under the general regime (for example, mediation services with a commission invoice), and the record is built with the standard breakdown. The important thing is that the tool distinguishes both cases invoice by invoice. If you want to review how to calculate the margin in REAV before setting your prices, our margin calculator for agencies makes it easy.

The regulation provides two ways to comply, and understanding the difference will save you headaches:

• VERI*FACTU modality (with submission). Your software sends each billing record to the Tax Agency at the moment of issuance. The Tax Agency has your invoices in near real-time, and in exchange, the integrity of your records is presumed: less burden of proof for you during an audit.
• Modality without submission (local record). Your software generates and stores the chained, signed records and event logs, but does not send them. If the Tax Agency requires them, you export them in the official format and provide them. It is equally legal.

Which is better for a small or medium-sized agency? To start, the local modality is the most prudent path: you fully comply with the rule without changing your relationship with the Administration, and you can always switch to submission later. Submission makes sense when you seek the presumption of accuracy or when your advisor recommends it based on your activity profile.

An important nuance to avoid surprises: even in the local modality, the QR code on your invoices allows any recipient to verify them with the Tax Agency. Transparency with the client is the same in both modalities; what changes is whether the records travel to the AEAT automatically or only when requested.

The sanctioning regime is found in Article 201 bis of the General Tax Law, and it is not symbolic: using billing software that does not meet the regulation's requirements is punishable by a fine of 50,000 euros per fiscal year. The fine for manufacturers marketing non-adapted programs is even higher, but as a user, that is the figure that concerns you.

It is worth highlighting exactly what is sanctioned: you do not need to have hidden sales or manipulated anything. The mere possession of non-certified billing software, without the corresponding responsible declaration from the manufacturer, is punishable once your mandatory date arrives. It is a formal infraction, regardless of whether your accounting is impeccable.

That is why the practical recommendation for an agency is not to wait until the last minute. Adapting early has concrete advantages:

1. You can calmly verify that your invoices are correct (REAV included) before it becomes mandatory.
2. You can complete missing NIFs in your client database without last-minute pressure.
3. You avoid the rush of migrations at the end of 2026, when half of Spain will want to switch software at the same time.

If you are still issuing package travel contracts (required under Spanish law) on paper, use this same momentum to digitize them: we explain how in our legal guide to digital signatures for agencies.

At Manglar, we have integrated VeriFactu directly into the CRM's billing module, with a clear design decision: the agency should not have to learn anything new. Here is how it works:

• Two-minute activation. In Settings → Agency, you will find the "VeriFactu — verifiable billing (AEAT)" card. Verify that your NIF and company name are complete, click activate, and confirm. This is only visible to Spanish agencies; if you operate from Latin America, nothing changes for you.
• Automatic records with REAV logic. Each issued invoice generates its chained record with a SHA-256 fingerprint, using the travel agency special regime key and the margin-based base when applicable, including Canary Islands IGIC.
• Tax QR code on every PDF, in the regulatory size, without you having to configure anything.
• Guided rectifications. When voiding an invoice, the system asks for the reason, creates the rectifying invoice in its specific series, and chains its record. Sealed invoices are marked with a padlock.
• Verification and reports. The system itself verifies the integrity of the chain every night, and with one click, you can export all records in the official format for the Tax Agency or your accounting firm.

All of this is included in the billing module, with no additional cost for compliance: check out the Manglar CRM plans and the full features. And if you are coming from another program, the migration assistant helps you bring over clients, files, and bookings before activating VeriFactu.

Close this guide with a concrete action plan. This is everything your agency needs to do, in order:

1. Confirm your deadline. Are you a corporation? January 1, 2027. Self-employed? July 1, 2027. Do you pay taxes in the Basque Country or Navarre? Your rule is the regional one, not VeriFactu.
2. Audit your current tool. Ask your software provider if it generates billing records with a chained fingerprint, tax QR code, and event log, and if it has a responsible declaration. If you invoice with Word or Excel, you already know the answer.
3. Verify REAV handling. It is not enough to "comply with VeriFactu": your record breakdown must reflect the tax on the margin. Ask for an example invoice and review it with your advisor.
4. Complete your clients' NIFs. Review your database: every full invoice will require identifying the recipient. Incorporate the NIF into your client onboarding routine starting now.
5. Decide on your modality. Local record to start with caution; submission to the AEAT if your advisor recommends it.
6. Activate and test with time to spare. Issue, void, and rectify some real invoices months before your deadline, and check that the QR and documents are correct.

VeriFactu is not a threat to agencies that work in an organized manner: it is the final push to leave artisanal invoicing behind. With the right tool, compliance is automatic, and you can keep focusing on selling trips.