Identifying of new VeriFactu fiscalization requirements in Spain

It can be conducted in two ways:

• QR code: Receipts and invoices issued by Verifactu Systems will have to incorporate a QR code that contains some information from the receipt or invoice that allows its recipients to identify it. In addition, they must include a phrase that expressly indicates that they are invoices issued by the Verifactu or Veri*Factu system. Therefore, new elements will be presented on the receipt or invoice.
• Sending information to the Tax Administration (AEAT) With the introduction of a QR code in the receipt or invoice, the final consumer can voluntarily provide, using a device for reading the QR code, the information on the receipt or invoice to the Tax administration.