Yes, the QR code is a mandatory requirement for both Verifactu and non-Verifactu systems that must be presented on receipts (invoices). If the QR is scanned, the AEAT will know if it has been generated by a Verifactu (which will have sent the corresponding billing record) or a No Verifactu (which will not have sent it and must keep it locally), responding accordingly.
Does a QR code have to be present if there are no real-time receipts (invoices, no-Verifactu) in the new fiscalization system in Spain?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
163
Content accuracy validation date:
18.03.2024
Content accuracy validation time:
08:31h
Content
If we consider the purpose of the QR code, we can say that through the QR, the receipt (invoice) is not sent to the AEAT; it is only checked whether its corresponding billing record is in the possession of the AEAT or not—in the case of a SIF Verifactu; in the case of a SIF No Verifactu, it serves to record this data that could be used for a possible future comparison by the AEAT and control purposes.
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