The launch of the VeriFactu project and anti-fraud legislation poses a direct challenge for all billing software developers and manufacturers in Spain. Under Royal Decree 10072023 and its technical orders, commercial invoicing programs must adapt to meet traceability, integrity, and record retention requirements. Every Electronic Invoicing System (SIF) must guarantee the generation of tamper-proof data, digital fingerprinting (hash), electronic signatures, and the ability to export records in official formats such as XML, FacturaE, UBL, etc. Moreover, the SIF must be certified according to specifications published by the Tax Agency, and manufacturers must submit a declaration of conformity for their product.
If a company or client chooses to activate VeriFactu, the software must enable automatic invoice submission to the Tax Agency, generating the required QR code and legend. But this is voluntary and under user control—not mandatory.
This legal framework extends not only to classic billing programs but also to any accounting or tax management solution that directly generates and processes invoices. If the tool is limited to internal accounting operations, it is not subject to full adaptation, but it’s recommended to apply the same security and export measures in case future obligations arise. Manufacturers have nine months from the technical order’s definitive publication to certify their products, adapt their code, and inform users of their obligations. Failure to adapt may result in fines and loss of validity for invoices issued by the program, affecting both manufacturers and end users.
Practical Advice for Manufacturers and Developers:
-
Review every technical specification published by the Tax Office, and check if your product needs all VeriFactu functions even if they remain inactive by default.
-
Educate and inform your clients about legislative changes and deadlines for adaptation.
-
Ensure your software allows exporting and retaining records for inspection, even if not using VeriFactu mode.
Conclusion:
The new regulation requires a significant improvement in billing software, regardless of end use. Swift adaptation is key to staying competitive and ensuring legal compliance for freelancers and companies, always guaranteeing the VeriFactu option as added value and defense against future tax controls.
