One of the systems that have been introduced in the Draft Royal Decree, which introduces new billing requirements, is the "VeriFactu" or "Veri*factu" system. We can define it as software that complies with the Royal Decree-Draft Law, which was published in February 2022 and introduces fiscalization in Spain. More precisely, a "VeriFactu" system is a verifiable receipt (invoice) issuance system, and its adoption is voluntary under the Draft Royal Decree.
What represents the "VeriFactu" fiscalization system in Spain?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2836
Content accuracy validation date:
10.05.2023
Content accuracy validation time:
08:08h
More precisely, VeriFactu is a voluntary system that will be in force until the mandatory implementation of the law. Although this regulation is not yet officially approved, it sets out the main requirements of the new fiscalization system in Spain, and its main goal is to communicate in real-time with the Spanish Tax Administration. Taxpayers who use computer billing systems to comply with invoicing obligations may choose to continuously send all the billing records generated by their systems to the tax authority. Therefore, and according to the current Draft Royal Decree, this is on a voluntary basis—automatically and securely by electronic means, all the billing and sales records generated by the computer systems are sent to the Tax Administration. Although it is voluntary, the Spanish authorities recommend choosing this way. This will be beneficial not only in relation to fiscalization but also from the perspective of accounting because, in this way, all sales and income will be reported to the Tax Administration. Also, in this case, the electronic signature will not be mandatory for the computer systems that send all billing and selling records to the Tax Administration, it will be sufficient that they calculate the footprint, or "hash," of billing and selling records. According to current information, this system is expected to be "live" by July 2024.
If the systems are "VeriFactu", receipts and invoices must include a phrase stating so. In other words, the expression "VeriFactu" or the entire phrase in Spanish "Factura verificable en la sede automática de la AEAT", which means that receipt (invoice) is registered, delivered, or verified in the AEAT, Also, a QR code will be present on the receipt (invoice).
To summarize, "VeriFactu" selling software must meet the following requirements:
- Guarantee the inalterability of billing and sales records.
- Include the QR code.
- Ability to automatically send the record to the Tax Administration
Other news from Spain
Are vending machines subjects of fiscalization in Spain?
Spain
Author: Nikolina Basić
In Spain, vending machines are generally subject to fiscalization and must issue simplified invoices in compliance with VERIFACTU or NO VERIFACTU formats. Let's delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
Author: Gordana Lakić
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
What contains the example declaration of certification document for POS SW for Spain’s fiscalization?
Spain
Author: Nikolina Basić
Spain’s AEAT has published a model responsible declaration for POS software providers to certify compliance with the VERI*FACTU fiscalization framework, referencing Royal Decree 1007/2023 and Order HAC/1177/2024. Let's find out more about the required details. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Spain's tax administration publishes an example certification template for POS software under the VERI*FACTU system.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s tax authority has published a sample responsible declaration template for certifying POS software under the VERI*FACTU system, applicable to companies with a Spanish tax ID. This model declaration confirms that the software complies with all fiscalization requirements, forming part of Spain’s verification-certification approach to prevent tax fraud and ensure accurate transaction reporting... Read more
Clarification on certification in Spain and version control for customized SIF (POS) products
Spain
Author: Nikolina Basic
Industry experts have clarified that customized SIF/POS software under Spain’s RD 1007/2023 does not require separate certification unless the changes affect core regulatory functions. Minor customizations—such as layout or interface tweaks—are permitted without a new Responsible Declaration, provided they don’t alter billing component compliance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Spain Delays VERI*FACTU Rules by Six Months and Launches New Online Tools
Public
Spain
Author: Ivana Picajkić
Spain
Author: Ivana Picajkić
Spain has delayed the implementation of VERI*FACTU by six months due to pending technical specifications, with the new start dates set for January 1, 2026 (corporate taxpayers) and July 1, 2026 (others). In the meantime, the Spanish Tax Agency has launched online tools to help businesses comply, including invoice submission portals, QR code verification, and download options for invoice records. V... Read more