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TAXSPOC News Desk
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:
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Software Requirements: Standards that billing systems must meet to ensure compliance.
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Data Integrity, Preservation, and Traceability: Rules for maintaining secure and unaltered records.
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QR Code Verification: Invoices will include a QR code, linking directly to Spain’s tax agency (AEAT) for verification purposes.
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Standardized Format for Billing Records: Specifications for consistent record formatting.
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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:
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General Information: Objectives, definitions, scope, compliance, and delegation
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Computerized Billing System Requirements (SIF): Required resources, multi-user capabilities, remittance capacities, certification processes, data integrity, traceability, conservation, accessibility, and event logs
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Billing Records: Guidelines for record creation, annulment, fingerprinting or hashing, and digital signatures
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System Certification: Requirements for responsible declarations
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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:
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Ordinance HAC/1177/2024 (PDF)
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Frequently Asked Questions (PDF)
SOURCE/RECOMMENDED READ:
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Disposición 22138 del BOE núm. 260 de 2024
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Tax Agency: Frequently Asked Questions (FAQ) – General Questions: object
AEAT B2B invoicing billing integrity billing software Crea y Crece e-invoicing Ordinance HAC/1177/2024 QR code verification Spain invoicing Spanish Tax Agency Verifactu
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