Veri*factu: The new era of digital invoicing
With the aim of modernizing tax administration and combating tax fraud, the Spanish Tax Agency has launched the Veri*factu system. This new regulation marks a turning point in business management in Spain.
What exactly is Veri*factu?
Veri*factu is a system for Verifiable Invoice Issuance . It's not a government-issued program, but rather a technical standard that private invoicing programs must meet to ensure that every invoice is tamper-proof and secure.
The main objective is to prevent "dual-use software" or sales concealment, ensuring that each transaction is permanently recorded.
Key Features
- Immutability: Once the invoice is created, it cannot be modified or deleted without leaving a trace.
- Traceability: Each invoice generates a record linked to the previous one (like a blog chain).
- QR Code: All invoices must include a QR code so that the recipient can verify it on the AEAT website.
- Identification: Invoices must bear the text "Invoice verifiable at the AEAT electronic headquarters" or the mark "VERI*FACTU".
Who must comply with these regulations?
| Profile | Obligation |
|---|---|
| Self-employed and Professionals | Yes, throughout the Spanish territory (except for special tax regimes). |
| SMEs | Yes, it is their frame of reference. |
| Large Companies | Only if they are not already included in the SII (Immediate Supply of Information) system. |
Application schedule
It is essential to be prepared for the following deadlines:
- 2025: Software developers must have their solutions ready and certified.
- 2026: Deadline for all companies and self-employed individuals to operate under the Veri*factu system (subject to publication of the final ministerial order).