VeriFactu for building materials companies: what changes and how to prepare

The VeriFactu regulation (Real Decreto 1007/2023, Spain’s certified invoicing regulation) sets out how the invoicing systems of every business and self-employed worker in Spain must operate. Following the latest legislative change, its enforcement has been postponed to 2027, but the adaptation work is best started now. If your business is building materials distribution, a ceramics factory or industrial supplies, the impact on your daily processes is real: it changes the data an invoice must contain, how it is signed, how it is stored and how it is reported to the AEAT (the Spanish tax agency).

In this article we sum up the essentials and bring them down to earth for the sector.

What VeriFactu is, in one sentence

It is the regulation requiring invoicing systems to guarantee six principles for the invoices they issue: integrity, retention, accessibility, legibility, traceability and unalterability. In practice, that means your ERP has to electronically sign every invoice, chain it to the previous one using a hash and, optionally, send it in real time to the tax agency.

Key deadlines (updated for 2026)

Real Decreto-ley 15/2025, of 2 December, postponed the regulation’s entry into force by one year. The current dates are:

• 1 January 2027: companies (corporation tax payers).
• 1 July 2027: the self-employed and all other obliged parties using computerised invoicing systems.
• Until 2027: voluntary phase. Businesses can adopt it now and operate in “VeriFactu” mode without waiting for it to become compulsory.

Although the postponement gives some breathing space, migrating calmly is better than migrating against the clock. Serious providers already have the module certified and can switch it on without stopping your operations.

Why it is especially sensitive in construction and ceramics

Three particularities of the sector complicate things:

1. Volume of delivery notes. A building materials warehouse can generate hundreds of delivery notes a day that are then grouped into monthly invoices. VeriFactu requires that grouping to leave an unequivocal trail — “redoing” invoices after the fact is not allowed.
2. Discounts and rebates. Volume discounts, quarterly rebates and credit notes are very common. Every modification has to be generated as a signed corrective invoice, not as a change to the original.
3. Calibres, shades and batches (ceramics). Ceramics invoices usually carry lines with calibres, shades and faces that the ERP must continue to reflect. VeriFactu doesn’t change the line format, but it does require that the header and total cannot be touched once the invoice is signed.

How to prepare: a practical checklist

• Confirm your ERP version. Does your provider already issue invoices with a VeriFactu signature and QR stamp? If the answer isn’t a resounding yes, demand specific dates in writing.
• Delivery note → invoice cycle with no gaps. Check that your system does not allow delivery notes that have already been invoiced to be modified, nor invoices to be reissued while skipping the corrective invoice.
• Filing for at least 4 years. The AEAT can request any invoice issued up to 4 years back. If your ERP doesn’t keep them signed, get ready for an urgent project.
• Optional connection to the AEAT. Although sending the invoice in real time is voluntary, it works in your favour: you avoid having to keep the signed copies yourself and you reduce penalties in the event of an inspection.
• Team training. Your admin staff need to understand that an issued invoice is never deleted. It is only corrected.

What we do at Jobers

ERP Jobers has had the VeriFactu module integrated for months, with:

• Automatic electronic signature and hash chaining.
• Optional real-time submission to the AEAT.
• Immediate generation of the corrective invoice when a discount or rebate changes.
• Full traceability from delivery note → invoice → payment, with no gaps.
• Secure retention for a minimum of 6 years (beyond the legal minimum).

For companies migrating from an older ERP, the Jobers team supports the transition without stopping daily operations. If you’d like to see how it works in a case like yours, request a no-obligation demo.