To comply with Verifactu in Odoo, your installation must generate the invoicing records required by the Spanish Tax Agency (AEAT), include the QR code on invoices and operate in one of the two modes set out in the regulation. At Binovo we review your case and adapt, implement and maintain Odoo Community and Enterprise with their tax module, whether you already use Odoo or are coming from another software package. In addition, our Verifactu module for Odoo is public: you can download it and review its code on GitHub.
Information reviewed on 2 November 2026 using sources from the Spanish Tax Agency, the Ministry of Finance and the BOE (Spain’s Official State Gazette).
It is worth separating what is already in force from what has merely been announced:
| Date | Who | Status |
|---|---|---|
| 1 January 2027 | Corporate Income Tax taxpayers | In force (Royal Decree-Law 15/2025) |
| 1 July 2027 | All other obligated parties | In force (Royal Decree-Law 15/2025) |
| October 2028 | Pending obligations under the regulation | Announced by the Ministry of Finance on 5 October 2026; this is a forecast |
As of 2 November 2026 we have not found the postponement approved in the BOE, so plan around the dates currently in force and leave yourself some margin. We explain this in what the postponement of Verifactu to 2028 means (in Spanish). If you are also affected by B2B electronic invoicing, see the B2B electronic invoicing timeline (in Spanish). And in E-invoicing in Odoo we explain what will change in your installation.
| Your situation | Does Verifactu affect you? |
|---|---|
| You issue invoices with software and your tax domicile is in common territory | Yes |
| You are in the SII, even voluntarily | Not for your own invoices |
| You file taxes with a Basque provincial tax authority (hacienda foral) | Generally not: systems such as TicketBAI apply instead. See Odoo in the Basque Country (in Spanish) |
| You file taxes in Navarre under its regional tax rules | Generally not. See Odoo in Navarre (in Spanish) |
| You make or sell invoicing software | Yes, also as a producer or distributor |
In a group of companies, exclusion from the SII is assessed company by company, so do not assume that all of them are in the same situation. If you have a specific question about your company, consult your tax advisor.
The Spanish Tax Agency considers both equally valid. What changes is where the guarantee for the records lies:
| VERI*FACTU | Non-VERI*FACTU | |
|---|---|---|
| Submission to the AEAT | Immediately after each record is generated | Not required |
| Guarantee of the records | Submission prevents them from being altered afterwards and ensures they are retained | System-generated signature and an event log that must be retained |
| QR code | Yes; the customer can verify the invoice on the AEAT’s electronic office | Yes, but the invoice cannot be verified on the AEAT’s electronic office |
Which one suits you depends on your invoice volume, how you work and who should safeguard the records. We go through this with you before configuring anything.
Installing a module is not enough. These are the points we review in an installation:
Adapting the system is the responsibility of whoever issues the invoices: if they fail to do so, the Spanish Tax Agency states that responsibility falls on the user. That is why it is best to do it in good time and test it before going into production.
At Binovo we develop and maintain the l10n_es_edi_verifactu module and publish it in our GitHub repository under the AGPL-3 license. Any company or developer can download it, review how it works and use it.
Downloading the module is not the same as having your company adapted. You need to check that it covers your cases, such as simplified invoices or cancellations, install it on your version of Odoo, configure it, test it and maintain it.
| If… | Who is responsible for the invoicing system |
|---|---|
| You are a full-service Binovo client and we control the module in your Odoo | Binovo issues the responsible declaration |
| You download the module and install it in your Odoo or in your clients’ Odoo | Whoever installs it must take responsibility for that invoicing system. Binovo publishes the module, but is not responsible for installations that do not depend on Binovo |
If you would rather we take care of it, let’s talk.
We have worked with Odoo since 2014 and are the authors of the TicketBAI modules published by the OCA, the community that maintains Odoo Community, as well as the Verifactu module you have just seen. Here is what we bring to a project:
We have clients in production in all three Basque provincial tax authorities. If you need references, contact us.
The cost is determined in a consultation or conversation with you. Needs vary even within the same sector, and giving a generic figure would create false expectations. The main factors are whether you already have Odoo, any custom developments, the channels through which you issue invoices and the data that needs to be migrated.
Our Verifactu API connects other invoicing software, ERPs, online stores and in-house developments to the Spanish Tax Agency, without changing your software.
Odoo can be compliant if it is properly adapted: it must generate the invoicing records, include the QR code and operate in one of the two modes set out in the regulation. This must be reviewed for each installation, since the edition, the modules and any custom developments all make a difference.
The rules currently in force set 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for everyone else. The Ministry of Finance announced on 5 October 2026 that it plans to postpone this to October 2028, but in our review of 2 November 2026 we have not found that change approved in the BOE.
Generally, it does not apply to those who file taxes with the regional tax authorities (haciendas forales). In the Basque Country, systems such as TicketBAI apply. If your tax domicile is in common territory, the regulation does affect you even if you have activity in those territories.
Only in the VERI*FACTU mode, in which records are submitted to the Spanish Tax Agency immediately after they are generated. In the other mode they are not sent, but the system must sign them and keep an event log.
Not for your own invoices. According to the Spanish Tax Agency, the scope of the SII and that of the regulation are mutually exclusive, even if you are in the SII voluntarily. In a group of companies, this is assessed company by company.
Yes. The l10n_es_edi_verifactu module is published in Binovo’s GitHub repository under the AGPL-3 license. Before using it in production, check that it covers your cases and test it in your installation. If you need it, we can help you implement and maintain it.
If you are a full-service Binovo client and we control the module in your Odoo, Binovo issues it. If you download the module and install it in your Odoo or in your clients’ Odoo, whoever installs it must take responsibility for that invoicing system: Binovo is not responsible for installations that do not depend on Binovo.
We determine it in a conversation with you, because needs vary even within the same sector and a generic figure would create false expectations. It depends mainly on whether you already have Odoo, on your custom developments and on how you invoice.
If you want to keep your invoicing software, our Verifactu API lets you connect other software, online stores and in-house developments. You can see it at apiverifactu.es.
Tell us how you invoice today and we’ll work out what you need.
Odoo is a trademark of Odoo S.A. Binovo is an independent company. This page is for information purposes only and does not replace tax advice.
