Spain: mandatory invoicing software (Verifactu)

Businesses which are in scope of the verified invoicing system are excluded if already obliged (or having voluntarily applied) to file SII reports. The Ministerial Order (HAC/1177/2024), that contains the technical aspects required for the invoicing software to be used by companies, so they are compliant with the Veri*factu Ordinance, has been published. With the publication of the Order, the 9 months deadline for software developers and marketers to adapt their invoicing applications to the new technical requirements has started.

Under the new regulation the invoicing software must generate a register for every issued invoice (of for every cancellation if the invoice was issued by error). This register must be automatically generated by the software previously or simultaneously with the issuance of a new invoice, containing the data required in article 10 of the Veri*factu Ordinance (article 11 if it is a cancellation)

What does this mean?

This means that the approved invoicing software will be required to hold a defined data set requirements for each transaction. These include for example a digital timestamp for the transaction, a digital mark indicating the ERP, invoicing or similar system that created the record. A QR is required when the invoice is in paper or is an electronic image of the paper version.

In a Veri*factu invoicing software all the registers must be reported on real time to the tax authorities.

Companies that are in the scope of the Veri*factu Ordinance (i.e. Spanish resident companies or foreign businesses with a permanent establishment for Non-Resident Income tax purposes) are obliged to use a compliant invoicing software by July,1, 2025. However, given the delay in the completion of the regulatory process, an extension until 2026 is expected.

At Pincvision we can assist companies which may have problems to adapt their e-invoicing software on time, please contact us if you require more information about our solutions using the form below. We are ready to help you out.