Information Note on the Ministerial Order Regulating the Computerized Billing Systems and VERI*FACTU
On October 28, 2024, Order HAC/1177/2024 was published, which regulates the technical conditions that the billing software that all companies must use from 1/7/2025 onwards[1].
The same Order also establishes the conditions for the use of the VERI*FACTU system, a platform that facilitates the submission of information to the State Tax Administration Agency (AEAT).
Adaptation period
As mentioned, a maximum period of nine months from the entry into force of this Order (until July 29, 2025) is established for manufacturers and distributors of invoicing software to adapt their products to the new requirements. Furthermore, it is also required that all taxpayers have an operational invoicing system in accordance with the Order before July 1.
What requirements must billing programs meet?
Basically:
- The programs must guarantee the integrity, preservation, and readability of the data by generating a digital fingerprint for each record, which must be electronically signed. The system will trigger an alarm in case of a data breach and will generate a detailed log of the incident.
- Invoices must include a QR code and specific phrases to ensure the traceability and authenticity of electronically issued invoices.
- Each billing system must include a declaration of responsibility from the producer ensuring that the program complies with current regulations.
- The program must also allow automatic submission to the Tax Office (see below “Veri*Factu System”)
The ultimate goal of the AEAT is to prevent, hinder, and detect fraud in the invoicing process.
Does this imply the immediate implementation of electronic invoicing?
No, although these issues are related, the obligation to issue, send, and receive electronic invoices does not yet have a start date, as it depends on the approval of regulations implementing this requirement. Once approved, a one-year period is expected for businesses with a turnover exceeding €8 million, and two years for all others.
What should you do in the short term?
Ensure that your software provider is prepared for the application of Order HAC/1177/2024 and that the billing program you are using complies with the requirements we have referred to.
If you are using a program that is not updated or generating your invoices through a non-specialized program such as Word or Excel, contact your tax or accounting consultant and they will suggest a possible solution.
VERI*FACTU System
As mentioned, the Order we are analyzing also introduces the VERI*FACTU platform, which will allow direct connection between invoicing software and the Spanish Tax Agency (AEAT). This platform will facilitate the electronic submission of invoicing data from businesses and professionals to the tax authorities, directly and in real time.
Although, for the moment, sending invoices through VERI*FACTU is voluntary, billing systems must be prepared for it within the specified timeframe.
For further details or clarification regarding these regulations, please do not hesitate to contact us. We are available to answer any questions you may have.
[1] It is expected that this deadline could be extended to January 1, 2026, for companies subject to Corporation Tax and to July 1, 2026, for all others. However, for the time being, this is only a proposed regulation, and we must adhere to the July 1, 2025 deadline.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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