In 2027 the way businesses invoice in Spain changes. VeriFactu requires invoicing software to meet a set of technical requirements that guarantee invoices cannot be altered. It affects almost every company and self-employed professional, including active tourism businesses.

Your case also has its own complications. Groups paying together or separately, gift vouchers, bookings with deposits, last-minute cancellations. In this article we explain what VeriFactu is, what the deadlines are and how to handle those situations without headaches.

What is VeriFactu?

VeriFactu is the name of the system set out in the Regulation on the requirements for invoicing software (Royal Decree 1007/2023). It comes from Spain’s Anti-Fraud Act, and its goal is simple: no invoice can be deleted or changed without leaving a trace.

To achieve this, invoicing software must:

Create a record of every invoice at the moment it is issued.
Chain the records using a digital fingerprint (hash), so each invoice is linked to the previous one.
Include a QR code on the invoice, which the customer can use to verify it on the Spanish Tax Agency (AEAT) website.
Prevent changes to invoices already issued. Mistakes are corrected with corrective invoices, not by editing the original.

There are two modes. In VERI*FACTU mode, the software automatically sends each record to the Tax Agency. In the other mode, the software stores the records with additional signing and retention requirements. Most small businesses will choose the first, because it is simpler.

When does it become mandatory?

After the latest postponement, the deadlines are:

Type of taxpayer	Mandatory from
Companies subject to Corporate Income Tax	1 January 2027
All other taxpayers (self-employed, partnerships, etc.)	1 July 2027

Businesses registered in the SII (Immediate Supply of Information) system are excluded from VeriFactu, because they already send their invoices to the Tax Agency by another route.

Using non-compliant software has consequences. Spain’s General Tax Law sets penalties of up to €50,000 per financial year for using non-compliant invoicing systems. So it pays to prepare early, not in December 2026.

What makes active tourism different

The rules are the same for everyone. But the way an active tourism company invoices involves situations that generic software handles poorly.

Groups that pay together… or not

A group of 15 friends books a rafting trip. Sometimes one person pays for everyone. Sometimes each person pays their share. And sometimes it is a mix: the organiser pays the deposit and everyone else pays on the day.

With VeriFactu, every invoice issued is recorded and cannot be changed afterwards. So it matters to decide who you invoice before you issue the invoice. Good software lets you choose:

One invoice for the group, in the name of the organiser or the company.
Individual invoices per participant, each with their own details.
Simplified invoices for on-the-spot payments when the customer does not need a full invoice.

In AnturCRM, group bookings and invoicing are connected. The Invoicing and Sales module accepts multiple payment methods and tracks which part of the group has paid and which part is outstanding.

Per-person and per-activity invoicing

In active tourism, prices are usually per person, with variations: child rates, group discounts, high or low season prices, gear rental supplements. If every invoice is calculated by hand, mistakes are easy. And with VeriFactu, every mistake means issuing a corrective invoice.

AnturCRM applies the seasonal rates and activity prices configured in the system. The invoice is built from the booking data, with no manual copying.

Activity vouchers and packs

Gift vouchers are very common in the sector: “climbing taster for two”, “multi-adventure pack”, “five kayak outings”. For tax purposes, not all vouchers are treated the same:

If the voucher is for one specific activity, with price and VAT known at the time of sale, VAT is usually declared when the voucher is sold.
If the voucher can be redeemed for different activities with different VAT rates, VAT is usually declared when the customer redeems it.

Check with your tax adviser how this applies to your specific vouchers. What matters is that your software can handle both situations and shows you at any time which vouchers are still unredeemed. AnturCRM’s invoicing module manages activity vouchers and packs and their status.

Deposits and advance payments

Many bookings are confirmed with a deposit: 30% on booking and the rest on the day. Under Spanish VAT rules, tax becomes due when you receive an advance payment. So the usual approach is to issue an advance invoice for the deposit and then the final invoice for the remaining amount.

Tracking this by hand, with dozens of open bookings in high season, is where most mistakes happen. In AnturCRM, payment and due-date tracking shows which bookings have a deposit paid, what is still outstanding and which invoices have not yet been issued.

Cancellations and refunds

Rain, a river running too high or a customer falling ill. Cancellations are part of the business. With VeriFactu, once an invoice is issued you cannot delete it. You have to issue a corrective invoice.

The usual cases are:

Cancellation with full refund: corrective invoice for the full amount.
Cancellation with partial refund: corrective invoice for the refunded part.
Date change: if the invoice was already issued, you normally do not need to correct it. You only change the booking date.
Non-refunded deposit: its tax treatment depends on your cancellation terms. Check with your tax adviser.

AnturCRM generates the corrective invoice from the original, with the correct reference. The record stays chained, as VeriFactu requires.

How AnturCRM helps you with VeriFactu

AnturCRM’s Invoicing and Sales module is compatible with VeriFactu and Facturae. In practice, that means:

Each invoice is recorded and chained at the moment it is issued.
The invoice includes the verification QR code.
Corrections are made with corrective invoices, never by editing the original.
Quotes, bookings, deposits, vouchers and invoices all live in the same system.

And, most importantly for your day-to-day: the invoice comes from the booking. You do not copy data from one program to another. Fewer manual steps mean fewer mistakes and fewer corrective invoices.

Checklist to get your business ready

Before your deadline arrives, go through these points:

Check your current software. Has your provider confirmed in writing that it is VeriFactu compliant?
Review your cancellation terms. Make it clear what is refunded and when.
Decide how you invoice groups. Single, individual or mixed invoices.
Classify your vouchers. Work out with your adviser which are for a specific activity and which can be redeemed for several.
Organise deposit collection. Decide when you issue the advance invoice.
Train your team. Front-desk staff need to know that an issued invoice can no longer be edited.

Conclusion

VeriFactu is not just a technical change. It is a chance to put your invoicing in order, which in active tourism is usually more complicated than it looks: groups, vouchers, deposits and cancellations.

If your invoicing is already connected to your bookings, VeriFactu compliance is straightforward. If it is not, 2027 is a good time to change that. If you want to see how AnturCRM handles invoicing for an active tourism company, request a demo and we will show you with your real cases.

This article is for information only and does not replace professional tax advice. Dates and requirements may change. Always check the official Spanish Tax Agency information and consult your adviser.

Electronic Invoicing (VeriFactu) for Active Tourism Companies