With the implementation of the VeriFactu system drawing nearer, many freelancers and SMEs are wondering about the practical details of the new regulation. One of the most visible and novel elements is the mandatory inclusion of a QR code on every issued invoice. But what information does this code actually contain? Is it a simple decoration or a powerful tax tool?
The answer is clear: the QR code is a fundamental component for the traceability and immutability sought by the Spanish Tax Agency (AEAT). It's not a decorative element, but a container of structured data that allows for quick and secure verification of the invoice's authenticity.
Mandatory Information Inside the QR Code
According to the regulatory development of the VeriFactu system (Royal Decree 1007/2023), the QR code generated by your certified invoicing software must contain a series of specific and standardized data points. While it doesn't include the full details of the products or services, it does contain the essential information for identification and verification:
* Issuer Identification: The Tax Identification Number (NIF) of the company or freelancer issuing the invoice.
* Invoice Data: The invoice number and, if applicable, the series. This allows for its unique identification.
* Issue Date: The date the document was issued.
* Total Amount: The total amount of the invoice, including the taxable base and corresponding taxes (VAT, IRPF, etc.).
* System Identification: A marker indicating that the invoice was generated by a VeriFactu system.
* Digital Fingerprint (Hash): An alphanumeric code representing the invoice's content. Additionally, the hash of the previous invoice is included, creating a chain that ensures no prior records have been altered or deleted.
* Software Data: Technical information about the invoicing software used, such as the developer's NIF and the program's name and version.
All this information is encoded so that anyone, including an AEAT inspector or the client themselves, can scan the QR with a mobile device and verify that the data matches what is printed on the invoice.
What is this information for?
The main purpose of this code is twofold. On one hand, it allows the invoice recipient to verify its validity and, if they choose, voluntarily submit the information to the AEAT. On the other, it provides the Tax Agency with an agile control tool to combat tax fraud and dual-use software. To learn more about how the system works, you can consult our **What is VeriFactu? Guide for Freelancers in Spain**.
With the deadline for companies set for January 1, 2027, and for freelancers on July 1, 2027, it's crucial to ensure your invoicing system is ready. Don't leave adapting to one of the most significant tax regulations in recent years until the last minute. Check here **When is VeriFactu Mandatory? Key Dates and Deadlines** to be clear on all the timelines.