Jan 2026 VERI*FACTU approved invoicing software: revised XSD schemes, Web and errors documentation
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)
The Ministerial Order implementing VERI*FACTU requirements to only use approved software for invoices is expected in October 2024. The likely go-live date is now 1 January 2026 – six months than the original plan. The latest regulation includes requirement for invoices to have a QR Code to link to AEAT’s records.
NOTE: the separate Spanish B2B e-invoicing (Crea y Crete) plans are likely to launch in January 2027 or later due to technical delays.
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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