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Spain VERI*FACTU 2026 certified computerised e-invoicing tech specs

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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Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bosnia TBC Proposed e-invoicing mandate
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2027 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Hungary Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Moldova TBC Extension consultation for 2025
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Portugal Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia Jun 2026 B2B e-invoicing mandate
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Spain 3 Jan 2027? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers
UK Oct 2024 E-invoicing consultation

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