Invoicing public authorities through Facturae does not exempt businesses from complying with VeriFactu. While Facturae is the structured XML format required for submissions to government entry points such as FACe, Real Decreto 1007/2023 governs the software that generates tax records. Every billing computer program must register sales transactions with chained cryptographic hashes and QR codes.
Regulatory differences between Facturae format and VeriFactu system
The Facturae format and the VeriFactu regulation address entirely separate tax purposes within the Spanish legal framework. Facturae serves as the mandatory XML structure for billing public sector entities (B2G), focusing on administrative accounting reception by state departments. In contrast, VeriFactu stems from article 29.2.j) of the General Tax Law, introduced by Law 11/2021 on fraud prevention and enforcement measures.
Real Decreto 1007/2023 and Orden HAC/1177/2024 establish the technical specifications for electronic billing software systems. A program can produce a valid Facturae file for a town hall or ministry, but if that software fails to generate an invoice registration record with a SHA-256 hash linked to the previous one, it breaches national tax legislation.
| Criteria | Facturae (Public Sector) | VeriFactu (AEAT) |
|---|---|---|
| Main scope | Public B2G invoicing | Tax software audit control |
| Legal basis | Public procurement law | Real Decreto 1007/2023 |
| Key requirement | Signed XML structure | SHA-256 hash and QR code |
| Data delivery | Entry portal (FACe) | Optional transmission to AEAT |
Mandatory electronic invoicing between businesses, introduced under Law 18/2022 on business creation and growth, adds a separate operational layer: it mandates commercial B2B data exchange where the buyer must acknowledge the status of the invoice within four calendar days of delivery.
VeriFactu implementation timeline for public sector contractors
Deadlines to adapt invoicing systems to VeriFactu do not depend on client categories, but rather on the legal structure of the issuing enterprise. When issuing public claims through Facturae, the cut-off date is determined exclusively by the official regulation schedule.
- Software developers: their transitional window for selling only compliant billing systems closed on July 29, 2025, exactly nine months after Orden HAC/1177/2024 entered into force.
- Commercial corporations: January 1, 2027 is the hard deadline for all Corporate Income Tax payers, including limited liability companies (SL) and corporations (SA).
- Freelancers and pass-through entities: July 1, 2027 marks the adaptation limit for sole traders, civil partnerships, and shared asset communities.
Understanding this VeriFactu implementation schedule prevents operational bottlenecks, given that software updates must be fully installed and functional before the very first working day of the relevant phase.
Taxpayers exempt from VeriFactu when issuing public invoices
Submitting invoices via Facturae never grants an automatic waiver, although the law establishes precise statutory exceptions where VeriFactu does not apply. The statutory exemptions from VeriFactu cover only three distinct circumstances:
- Businesses registered under the Immediate Supply of Information system (SII), which submit VAT ledger records directly to the online portal and skip filing modelo 390.
- Taxpayers whose tax domicile is situated in the Basque Country regional territories (subject to TicketBAI rules) or the Chartered Community of Navarre.
- Individuals or businesses issuing invoices entirely by hand on paper, without relying on any billing computer program or digital application.
Taxpayers established in the Canary Islands, Ceuta, and Melilla fall fully within the VeriFactu perimeter, meaning they must operate compliant chained computer systems regardless of local indirect tax variations.
Penalties under article 201 bis of the General Tax Law
Using billing software that fails to meet technical standards leads to fixed financial penalties without scale reductions based on company turnover. Article 201 bis of the General Tax Law outlines distinct fines for each participant:
- User penalty: 50,000 € per fiscal year for working with software that allows record tampering or lacks integrity and audit tracking specifications.
- Developer penalty: 150,000 € per fiscal year for marketing non-compliant software, charged across every individual system version distributed.
- Missing declaration of conformity: 1,000 € for every billing tool marketed without the formal developer compliance statement.
It is essential to note that the Spanish Tax Agency (AEAT) does not certify or validate any billing package on the market. The only valid legal proof during a tax inspection is the written statement of compliance executed by the software manufacturer.
Numerical example of tax breakdown on professional service invoices
When a registered sole trader bills services via Facturae or standard commercial channels, tax deductions and charges must be itemized clearly. The general VAT rate stands at 21 %, while standard personal income tax withholding (IRPF) for professional services is 15 % (reduced to 7 % for newly registered freelancers under article 95.1 of the IRPF Regulations).
| Invoice line item | Calculation | Amount |
|---|---|---|
| Taxable base | professional service fee | 1,000.00 € |
| VAT (21 %) | 1,000.00 € × 21 % | 210.00 € |
| IRPF withholding (15 %) | 1,000.00 € × 15 % | −150.00 € |
| Invoice total (base + VAT) | 1,000.00 € + 210.00 € | 1,210.00 € |
| Net receivable amount | total − withholding | 1,060.00 € |
The client remits the withheld income tax through the quarterly modelo 111 and summarizes it yearly via modelo 190. The freelancer settles VAT through modelo 303, the quarterly VAT return, and declares net profit advance payments of 20 % via modelo 130.
Frequently asked questions
Does invoicing through FACe exempt businesses from VeriFactu?
Invoicing through FACe does not exempt businesses from complying with VeriFactu under any circumstances. The public general entry point only handles document reception for government bodies, but the billing software must simultaneously generate the chained audit record with cryptographic hash required by Real Decreto 1007/2023.
Can the Spanish Tax Agency certify a Facturae software program?
The Spanish Tax Agency (AEAT) does not certify or approve commercial invoicing software or Facturae applications. The only valid legal guarantee is the formal responsible statement issued by the software developer itself, certifying that the tool strictly meets all technical requirements established under Orden HAC/1177/2024.
When must small companies working with the public sector apply VeriFactu?
Small companies operating as commercial corporations must implement VeriFactu starting on January 1, 2027. In contrast, when public sector services are carried out by a sole trader or freelancer, the mandatory legal deadline for software compliance extends until July 1, 2027.
If you want to verify whether your billing program satisfies public and commercial requirements, complete the VeriFactu business risk diagnosis from Fakturia and check your compliance level in just two minutes.