Introduction
What is Verifactu?
Verifactu (also known as VERI*FACTU) is Spain's new anti-fraud regulation that requires businesses to generate, manage, and submit electronic invoices through certified software systems. The regulation mandates that all invoicing software used by Spanish businesses must include specific technical safeguards to ensure the integrity, traceability, and authenticity of invoices.
Verifactu is part of Spain's broader effort to combat tax fraud and ensure transparency in financial transactions. It requires that invoicing systems maintain records that cannot be changed or deleted and generate invoices with unique, sequential numbering.
Why is it Mandatory for Spanish Property Managers?
If you operate vacation rental properties in Spain and issue invoices to guests, you are required to comply with Verifactu regulations.
Non-compliance can result in:
Financial penalties from the Spanish Tax Agency (Agencia Tributaria)
Rejection of invoices by tax authorities
Legal and operational complications during tax audits
Potential suspension of business operations
The regulation ensures that all guest invoices are properly recorded, traceable, and reported to the Spanish tax authorities in real-time or near-real-time.
Effective Date
Original deadline: January 1, 2026
Updated timeline: Implementation delayed to July 1, 2025, with full enforcement expected by 2027
Recommended action: Begin setup and testing as soon as possible to ensure compliance before the enforcement date
Who Needs to Comply?
You must comply with Verifactu if:
✅ You are a Spanish tax resident (individual or company) with a Spanish tax ID (NIF/CIF)
✅ You operate vacation rental properties in Spain
✅ You issue invoices to guests for accommodation services
✅ You use invoicing software or property management systems to generate guest invoices
Note: Even if you use third-party platforms like Airbnb or Booking.com for some bookings, you may still be required to issue Verifactu-compliant invoices for direct bookings and certain channel reservations (see exception below).
Important Exception: OTA Channels (Merchant of Record)
Hostaway will NOT generate or submit Verifactu invoices for bookings where the OTA platform (e.g., Airbnb, Booking.com) is the Merchant of Record (MoR).
In these cases:
The OTA platform is responsible for invoicing and tax reporting
Issuing duplicate invoices would create double-reporting risks and potential tax liabilities for you
You do not need to (and should not) issue separate invoices for these bookings
When Verifactu invoices ARE required:
Direct bookings through your website or booking engine
Channel bookings where you are the Merchant of Record (e.g., Vrbo, some Booking.com setups)
How Hostaway Helps
Hostaway's Verifactu-compliant Guest Invoicing feature is designed to meet Spain's strict anti-fraud invoicing regulations and ensures you can:
✅ Generate sequential, unalterable invoice numbers as mandated by Verifactu (no gaps, deletions, or modifications)
✅ Automatically include all legally required fields, including company tax ID (NIF/CIF), guest details, itemized charges, and VAT breakdowns
✅ Maintain invoice records that cannot be changed or deleted with digital integrity safeguards to prevent tampering or unauthorized changes
✅ Ensure real-time compliance with Spanish Tax Agency (Agencia Tributaria) reporting requirements
✅ Generate invoices with Verifactu-compliant formatting, including all mandatory tax information and traceability elements