Verifactu in the Canary Islands with IGIC and Odoo: what to know
Last updated:
Yes, Verifactu applies in the Canary Islands: the obligation covers anyone invoicing with a computer system in the islands, and references to VAT are read as IGIC (the Canary general indirect tax). For Odoo, the most specific option is the OCA IGIC variant l10n_es_igic_verifactu_oca, which exists only on the 16.0 branch (Community), or the official Enterprise module from version 17. If you are in the SII, there is a nuance to check with your advisor.
Last reviewed: 2 November 2026. Legal dates in force: 1 January 2027 (corporate income tax payers) and 1 July 2027 (everyone else). Postponement to October 2028 announced on 5 October 2026, pending publication; until it appears in the BOE the 2027 dates apply. See deadlines and penalties.
What changes in the Canary Islands
The regulation (Royal Decree 1007/2023) applies in the common tax territory, the Canary Islands, Ceuta and Melilla. In the Canary Islands, wherever the rule says VAT, read IGIC. The mechanics are the same as in the rest of Spain: an invoicing record with a chained hash, a QR code and two modes (VERI*FACTU with submission to the AEAT, or no submission). To recap the concept, start with the complete guide to Verifactu in Odoo.
In practice, what changes is that your system must handle IGIC properly: rates, regimes and how they appear in the invoicing record. That is what to check when choosing a module.
The SII nuance
Taxpayers who keep their books through the SII are excluded from Verifactu, as are taxpayers of the foral territories (Basque Country and Navarre) when they are taxed there. The Canary Islands have their own IGIC SII. The situation that deserves attention is this: if you are in the VAT SII but have Canarian operations not covered by the IGIC SII, you must check whether Verifactu applies to those operations.
This guide cannot resolve your specific case. We recommend asking your tax advisor before deciding you are exempt or investing in a solution.
Odoo options for the Canary Islands
| Option | What it is | Points to watch |
|---|---|---|
| OCA, IGIC variant (16.0 branch only) | Module l10n_es_igic_verifactu_oca (version 16.0.1.0.1) in OCA/l10n-spain, alongside l10n_es_igic and other IGIC modules. |
Odoo 16 Community only. PyPI publishes the OCA Verifactu family on 16.0 as beta; test on a copy. Verified: it does not exist on 15.0, 17.0, 18.0 or 19.0. |
| OCA, general module | l10n_es_verifactu_oca on branches 15.0, 16.0, 17.0 and 18.0 (not 19.0). |
For 15, 17 and 18 there is no IGIC variant: see the next section. |
| Odoo Enterprise (official) | l10n_es_edi_verifactu and l10n_es_edi_verifactu_pos, from version 17. |
Confirm with your partner how it covers IGIC in your setup. Starts in test mode. |
| Paid third-party modules | Odoo app store, often under an OPL-1 licence. | Not the official module; verify IGIC support, maintenance and the responsible declaration. |
To see which route matches your version, read Does your Odoo version work for Verifactu?. If you are on Community, read Verifactu on Odoo Community.
What to check in an IGIC-capable module
- That the IGIC taxes in your accounting are correctly reflected in the invoicing record.
- That it covers your regimes and operations (exempt, not subject, reverse charge if relevant).
- That it works with your point of sale, if you use one.
- That the producer provides its responsible declaration and maintains the module through regulatory changes.
If you are on Odoo 17 or 18 with IGIC
The l10n_es_igic_verifactu_oca variant exists only on the 16.0 branch. If you use Odoo 17 or 18 Community, the base available is l10n_es_verifactu_oca from your branch, and how IGIC is handled will depend on how your taxes are configured and on that module's support in your version. The prudent approach is to:
- Install it on a copy and check how your IGIC invoices appear in the invoicing record.
- Validate with your partner and your advisor whether manual tax or fiscal-position configuration is needed, and whether the result is correct for your case.
- Consider alternatives if the result does not convince you: the official Enterprise module (17 or later) or a migration.
We cannot assure you from this guide that manual configuration will suffice in your case: that is precisely what has to be tested and validated.
Practical checklist for the Canary Islands
- Confirm with your advisor whether Verifactu applies, especially if you are in the SII.
- Inventory: Odoo version and edition, fiscal modules (including the IGIC localization), point of sale and customisations.
- Choose a module using the table above.
- Test copy: install and configure on a copy, never directly in production.
- IGIC taxes and fiscal positions reviewed and assigned to products and customers.
- Digital certificate loaded and valid.
- Journals: flag every sales journal that issues invoices.
- Tests against the AEAT environment: registrations, cancellations and credit notes with different IGIC rates.
- Procedure for rejections and team training.
- Go-live with margin, avoiding period closings.
Common mistakes in the Canary Islands
- Assuming "I am in the SII, so it does not apply" without checking whether your SII covers IGIC or VAT for all your operations.
- Taking for granted that the IGIC variant exists for your version. It is only on 16.0.
- Testing with only one IGIC rate. Test several rates, plus exempt and not-subject operations.
- Copying the configuration of a mainland company without adapting taxes and fiscal positions.
- Leaving the advisor until last. Their view on scope should come before buying or installing anything.
What to keep documented
Whichever module you choose, keep a small file: the installed module version and branch, your IGIC tax and fiscal-position configuration, the results of your tests against the AEAT environment, your advisor's confirmation on scope and the producer's responsible declaration where one exists. If anything changes or anyone asks, that file saves you from reconstructing decisions from memory.
Can we help?
uKodeIT reviews your version, modules and invoicing, including for companies with IGIC, and proposes the most sensible route. Discover the Verifactu for Odoo service or get in touch.
Frequently asked questions
Does Verifactu apply in the Canary Islands?
Yes. The obligation covers businesses and professionals who use a computer system to invoice in the Canary Islands, where references to VAT are read as IGIC.
Do I have to use Verifactu if I am in the SII?
Taxpayers who keep their books through the SII are excluded. The Canary Islands have their own IGIC SII; if you are in the VAT SII but have Canarian operations not covered by the IGIC SII, you must check whether Verifactu applies to those operations. Ask your tax advisor.
Is there a Verifactu module with IGIC for Odoo?
The OCA 16.0 branch has l10n_es_igic_verifactu_oca, an IGIC variant; it has been verified not to exist on branches 15.0, 17.0, 18.0 or 19.0. Odoo Enterprise offers its official module from version 17, and you should confirm with your partner how it covers IGIC in your case.
Which dates apply to the Canary Islands?
The same as elsewhere: 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else. The postponement to October 2028 is announced and pending publication in the BOE.
Who confirms whether Verifactu applies to me in the Canary Islands?
Your tax advisor. There are mixed situations, such as operations in several territories or regimes, that depend on your specific case and that this guide cannot resolve.