Spain Introduces New Technical Specifications for Approved Invoicing Software: VERI*FACTU 

| Image Credits: Stunning View of Madrid's Metropolis Building at Sunset, by Armando Oliveira

Photo by Armando Oliveira from Pexels: https://www.pexels.com/photo/stunning-view-of-madrid-s-metropolis-building-at-sunset-29049425/Photo by Armando Oliveira from Pexels: https://www.pexels.com/photo/stunning-view-of-madrid-s-metropolis-building-at-sunset-29049425/Photo by Armando Oliveira from Pexels: https://www.pexels.com/photo/stunning-view-of-madrid-s-metropolis-building-at-sunset-29049425/Photo by Armando Oliveira from Pexels: https://www.pexels.com/photo/stunning-view-of-madrid-s-metropolis-building-at-sunset-29049425/Photo by Armando Oliveira from Pexels: https://www.pexels.com/photo/stunning-view-of-madrid-s-metropolis-building-at-sunset-29049425/Spain has issued new technical specifications for approved invoicing software under Ordinance HAC/1177/2024. Spain's separate e-invoicing system for B2B transactions, as per Law Crea y Crece, is anticipated to be delayed until 2027.

The current guidance outlines requirements for businesses using VERI*FACTU, Spain's certified billing system. A revised implementation timeline is now set for January 1, 2026. 

KEY ASPECTS OF THE SPECIFICATIONS INCLUDE:

• Software Requirements: Standards that billing systems must meet to ensure compliance.

• Data Integrity, Preservation, and Traceability: Rules for maintaining secure and unaltered records.

• QR Code Verification: Invoices will include a QR code, linking directly to Spain’s tax agency (AEAT) for verification purposes.

• Standardized Format for Billing Records: Specifications for consistent record formatting.

• Optional Data Submission to AEAT: Guidelines for businesses that opt to send their billing data directly to the Tax Agency.

Additionally, Spanish authorities maintain a comprehensive FAQ document, "Compilation of Questions and Answers regarding the Billing Computer Systems and VERIFACTU".  This resource addresses key aspects of the VERI*FACTU invoicing system, covering topics such as:

• General Information: Objectives, definitions, scope, compliance, and delegation

• Computerized Billing System Requirements (SIF): Required resources, multi-user capabilities, remittance capacities, certification processes, data integrity, traceability, conservation, accessibility, and event logs

• Billing Records: Guidelines for record creation, annulment, fingerprinting or hashing, and digital signatures

• System Certification: Requirements for responsible declarations

• VERI*FACTU System Specifications: Guidelines for verifiable invoice issuance, including optional recipient submission of invoice data, graphic representations, the inclusion of QR codes, and the "VERI*FACTU" designation

WE ARE PLEASED TO PROVIDE YOU ENGLISH VERSIONS OF THESE DOCUMENTS:

• Ordinance HAC/1177/2024 (PDF)

• Frequently Asked Questions (PDF) 

SOURCE/RECOMMENDED READ:

• Disposición 22138 del BOE núm. 260 de 2024

• Tax Agency: Frequently Asked Questions (FAQ) - General Questions: object