The countdown to the full implementation of VeriFactu has begun. With final deadlines set for January 1, 2027, for companies and July 1, 2027, for freelancers and micro-SMEs, it's crucial to ensure that the tools you use for invoicing comply with the new regulations. Not just any program will do; the Anti-Fraud Law requires that invoicing software systems follow very strict technical rules.
But what are these requirements exactly? How can you know if your current software is compliant? Below, we break down the key technical aspects your program must meet to be considered a verifiable invoicing system by the Spanish Tax Agency (AEAT).
What is a "Verifiable Invoicing System"?
This is the official term used by the Tax Agency to refer to invoicing software that complies with the VeriFactu Regulation. It's not just about being able to issue invoices, but about guaranteeing their integrity and traceability from the moment they are created.
The main guarantee for you, as a user, is the "Statement of Responsibility" (Declaración Responsable). The software developer must issue this document, ensuring that their program meets all legal requirements. It is your right and duty to request it from your provider.
Essential Technical Requirements According to the AEAT
A VeriFactu-compliant software must, at a minimum, guarantee the following points:
- Integrity and Immutability: Once an invoice is generated, its main content cannot be altered. If a correction is needed, a credit note or a corrective invoice must be issued, but the original record remains untouched.
- Traceability and Chaining: Each generated invoice is digitally "chained" to the previous one using its digital footprint. This creates a sequential and unbroken chain of records, preventing invoices from being deleted or their order altered.
- Event Logging: The system must automatically log all important actions. From the creation of an invoice to its cancellation or a user login, everything is saved in a secure event log.
- Digital Footprint or Hash: When creating an invoice, the software generates a unique alphanumeric code (hash) that acts as a digital footprint of the content. This hash is key for the chaining process and for verifying the document's integrity.
- QR Code: All invoices, both full and simplified, must include a standardized QR code. This code contains essential invoice information and allows for quick verification by the customer or the AEAT.
- Generation of Billing Records: The program must be able to create a file in XML format with all billing records, ready to be sent to the AEAT's electronic headquarters if required.
How do I know if my invoicing software is compliant?
The easiest and safest way is to ask your provider if their software complies with Royal Decree 1007/2023 and if they can provide you with the Statement of Responsibility. Traditional tools like Word or Excel are completely ruled out, as they cannot meet any of these security requirements. To learn more about the system, you can check our complete guide on what is VeriFactu? Guide for Freelancers in Spain.
To ensure a smooth transition, the most recommended approach is to opt for a native solution like Fakturia, designed from the ground up to comply with the regulations. You can see a comparison in our guide on the best VeriFactu software for freelancers.