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Spanish E-Invoicing (VERI*FACTU)

Dernière mise à jour : 2026-03-06

Sources:sede.agenciatributaria.gob.essede.agenciatributaria.gob.esboe.es

e-Invoicing and VERI*FACTU in Spain (ES)

Spain has introduced new regulations to enhance the integrity and traceability of invoicing records, primarily through the VERI*FACTU system. This system sets technical requirements for invoicing software used by businesses and professionals, rather than mandating a specific electronic format for all invoices. It aims to ensure the integrity, conservation, accessibility, legibility, traceability, and unalterability of invoicing records.

Current Status

While Spain is moving towards broader e-invoicing mandates (such as those stemming from the Ley Crea y Crece for B2B transactions), the Reglamento que regula los requisitos de los Sistemas Informáticos de Facturación (RRSIF) (Regulation governing the requirements of Invoicing IT Systems), also known as Reglamento VERI*FACTU, approved by Real Decreto (RD) 1007/2023, de 5 de diciembre, focuses on the technical specifications of the invoicing systems themselves [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840].

Key aspects:

  • Mandatory Technical Requirements for Invoicing Software: All invoicing software (Sistemas Informáticos de Facturación - SIF) used by businesses and professionals must comply with specific technical requirements to guarantee the integrity, conservation, accessibility, legibility, traceability, and unalterability of invoicing records [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a1].
  • QR Code on Invoices: All invoices, whether complete or simplified, must incorporate a QR code. This code contains partial invoice information and a URL to the Agencia Estatal de Administración Tributaria (AEAT) (State Tax Administration Agency) website [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#df].
  • VERI*FACTU Legend: Invoices issued using systems that automatically transmit all invoicing records to the AEAT (known as "Sistemas de emisión de facturas verificables" or VERIFACTU systems) must also include the phrase "Factura verificable en la sede electrónica de la AEAT" (Invoice verifiable on the AEAT electronic headquarters) or "VERIFACTU" [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#df].
  • Distinction from B2B e-invoicing: This regulation is distinct from the general B2B e-invoicing mandate. The RD 1007/2023 explicitly notes that there are significant differences between e-invoicing regulations (which affect documentation, conservation, and transmission) and the subject of this Real Decreto, which refers to the requirements for IT systems supporting invoicing processes and the standardization of their formats [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#pr].

Timeline

The Real Decreto 1007/2023 and its associated regulation entered into force on December 7, 2023 (the day after its publication in the "Boletín Oficial del Estado" (BOE)) [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#df-4].

However, there are staggered deadlines for taxpayers to adapt their invoicing systems:

Future Dates (Dependent on Ministerial Order):

Formats Accepted

The VERI*FACTU regulation focuses on the standardization of the records generated by invoicing systems, rather than mandating specific external e-invoice formats like Peppol BIS, XRechnung, Factur-X, or FatturaPA. The regulation ensures that these records are structured and contain specific information to guarantee their integrity and traceability [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html].

Key format requirements:

Exemptions

The VERI*FACTU regulation includes several subjective and objective exemptions [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a3, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a4]:

Subjective Exemptions (Who is exempt):

Objective Exemptions (Operations that are exempt):

Request for Non-Application: The head of the Inspection Department of the AEAT may, upon request, resolve the non-application of this Regulation for specific business sectors, professionals, or taxpayers, or for operations with exceptional technical circumstances. This resolution may be temporary and subject to conditions [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a5].

Technical Requirements

All invoicing IT systems (SIF) used by obligated taxpayers must meet stringent technical requirements to ensure the integrity and traceability of invoicing records [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a8].

Core System Requirements:

Compliance Modalities and Transmission Channels:

Taxpayers have two main options for compliance [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a7]:

  1. Local Compliant System (NO VERI*FACTU): Use an invoicing system that meets all the integrity, traceability, and other requirements. These systems must have the capacity to export and transmit invoicing records online if required by the Tax Administration. For these systems, an electronic signature of the records is required in addition to the hash [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html].
  2. VERI*FACTU System: Voluntarily remit all generated invoicing records to the AEAT automatically, continuously, securely, correctly, integrally, consecutively, instantly, and reliably via electronic means. Systems operating in this mode are considered "Sistemas de emisión de facturas verificables" (Verifiable Invoice Issuance Systems) and are presumed to comply with the core requirements. They are also exempt from the electronic signature requirement for records, with the hash being sufficient [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a1-7, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a1-8].

Declaration of Responsibility: Producers of invoicing software must issue a declaration of responsibility (declaración responsable) certifying that their system complies with the legal and regulatory requirements. This declaration must be visible in the software and provided to clients and commercializers [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a1-5].

AEAT Application: The AEAT will provide a simplified invoicing application on its electronic headquarters for small operators who do not have their own SIF. This application is a VERIFACTU type system, generating printable invoices with QR codes and storing records in VERIFACTU mode [https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html, https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a1-8].

Practical Impact for Freelancers and Small Businesses

The VERI*FACTU regulation aims to modernize and digitalize the Spanish business ecosystem, including freelancers (autónomos) and small businesses (pymes y microempresas), while improving tax compliance and reducing administrative burdens [https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#pr].

Key Impacts:

Overall, the VERI*FACTU system aims to improve the quality and reliability of invoicing data, facilitating tax control and potentially streamlining administrative processes for compliant businesses.

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