Jan 2026 SIF VERI*FACTU approved invoicing software: new technical specifications
28 Oct 2024: The newest technical specifications (Order HAC/1177/2024) have been gazetted for the new computerised invoicing requirements (SIF) detailing the legal requirements (VERI*FACTU). This represents relatively small changes to the last details, and covers:
- Requirements for computer billing systems
- Basics on integrity, data management, audit traceability, preservation and traceability of billing records
- Invoice QR code verification to link to AEAT’s records
- Defines the standard format for billing records
- Regulates the voluntary submission of information to the Tax Agency
The likely go-live date is now 1 January 2026 – six months later than the original plan. This will be for businesses subject to Corporate Income Tax. Other micro businesses will be subject to the new requirements from 1 July 2026.
NOTE: the separate Spanish B2B e-invoicing (Crea y Crete) plans are likely to launch in January 2027 or later due to technical delays.
On 18 October 2024, the Spanish tax authority, Agencia Tributaria, has published the updated:
- XSD schemes (SupplyInformation.xsd and SupplyResponse.xsd);
- Validations and Errors Document (0.9.1); and
- Web Service Description document (v0.4.1)
Spain published the Royal Decree in May 2024 for the launch rules on invoices and their production electronically, including computerised invoicing.
3 Oct 2024 new Test portal and Technical Specifications
Agencia Tributaria has published the updated technical specifications for the mandatory invoicing software proposals for all resident taxpayers. The new test portal is also available on AEAT’s site. VERI*FACTU excludes taxpayers subject to the existing Spanish SII live reporting regime, and non-residents unless they have a VAT fixed establishment in Spain.
‘Verifiable invoicing systems’ or VERI*FACTU systems
Taxpayers will be able to use some limited approved invoicing systems from the tax authorities. Otherwise, any commercial product must include commitments to compliance with the new rules, including submission of invoices to the Agencia Tributaria. Such systems will be deemed ‘verifiable invoicing systems’ or VERI*FACTU systems
The new rules only apply to resident businesses. Non-residents without a permanent establishment are not included.
New transactional-level requirements
Taxpayers will be required to hold defined data set requirements for each transaction. These include:
- Current Spanish invoice disclosure obligations
- Unique and sequential digital hash identifier for the transaction
- Digital time stamp for the transaction
- Digital market indicating the ERP, invoicing or similar system that created the record
- QR Code which the customer may use to verify compliance
Any invoices not reported via VERI*FACTU must be separately digitally identified for audit purposes via a Qualified Electronic Signature.
Portugal certified invoicing systems includes similar requirements.
The previous Royal Decree sets minimum standards on accounting and invoicing technologies to prevent fraudulent invoices or manipulation of data. This covers technical specifications and rules to safeguard the creation, integrity, auditability and security of invoices and supporting documents. This includes minimum requirements for producers of systems and accounting software to produce invoices in standard formats.
- Key features of the new regime will include:
- Digital fingerprints or ‘hash’ on records
- Electronic signatures when not submitting invoices directly to the tax office
- ID code for the software used to produce the invoice
- Time stamping electronically
- Digital referencing on credit notes and replacement invoices
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