{"id":42666,"date":"2025-10-01T16:14:53","date_gmt":"2025-10-01T14:14:53","guid":{"rendered":"https:\/\/deveho.com\/?p=42666"},"modified":"2025-12-04T15:32:04","modified_gmt":"2025-12-04T13:32:04","slug":"verifactu-spains-new-tax-control-system","status":"publish","type":"post","link":"https:\/\/deveho.com\/nl\/newsroom-nl\/verifactu-spains-new-tax-control-system\/","title":{"rendered":"VeriFactu: Spain’s new tax control system"},"content":{"rendered":"
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VeriFactu: Spain’s new tax control system<\/red><\/h2>\n

In Spain, businesses are facing a new compliance challenge with the introduction of VeriFactu<\/red>. Initially scheduled for 2026, the mandatory implementation of VeriFactu has been officially postponed to 2027.
Deriving from the 2021 anti-fraud law and specified by Royal Decree 1007\/2023 and Ministerial Order HAC\/1177\/2024, VeriFactu aims to make invoices more traceable and transparent in order to combat tax fraud more effectively. <\/p>\n

As a Sage business partner, Deveho Consulting Group<\/red> supports companies in this transition by offering solutions such as Sage X3 2025R1<\/red>, which are designed to meet the new requirements.<\/i><\/p>\n

What is VeriFactu?<\/h3>\n

VeriFactu is an advanced invoice verification system that requires certified invoicing software to ensure that each invoice is authentic, traceable and unalterable. <\/strong><\/p>\n

In practice, each issued or modified invoice automatically generates a record that can be:<\/p>\n

    \n
  • Transmitted in real time to the Spanish Tax Agency (AEAT), or<\/li>\n
  • Stored in an unalterable form for possible presentation at the AEAT’s request.<\/li>\n<\/ul>\n
    \n

    The objective is clear:<\/strong> to prevent invoice manipulation and enhance tax control.<\/p>\n<\/blockquote>\n

    \"Logo-Verifactu\"<\/p>\n<\/p>\n

    Implementation schedule:<\/h3>\n

    The transition will take place in several stages:<\/p>\n

      \n
    • From 28 July 2025, only certified software will be available for sale.<\/li>\n
    • From 1 January 2027, companies and consultancies will be required to use it.<\/li>\n
    • From 1 July 2027, this obligation will be extended to self-employed workers.<\/li>\n<\/ul>\n
      \n

      Please note that taxpayers who already use the immediate information system (SII) are generally exempt from this obligation.<\/p>\n<\/blockquote>\n

      How can you ensure compliance with VeriFactu?<\/h3>\n

      In order to comply with the regulations, certified invoicing software must incorporate the following requirements:<\/p>\n

        \n
      • Digital certification<\/strong>: authentication via the SIF supplier’s electronic certificate.<\/li>\n
      • Inalterability<\/strong>: once issued, it must be impossible to modify or delete an invoice without creating a new time-stamped record.<\/li>\n
      • A mandatory QR code<\/strong> to allow the recipient to verify or transmit the data to the AEAT.<\/li>\n
      • A digital fingerprint (hash)<\/strong>: each record is irreversibly linked to ensure traceability.<\/li>\n
      • Real-time transmission<\/strong>: automatic sending of records, unlike traditional electronic invoicing.<\/li>\n<\/ul>\n

        The roles of the parties involved<\/h3>\n
          \n
        • Issuer:<\/strong> The entity that issues the invoice and, if it is a VeriFactu member, transmits the records to the AEAT. Invoices must include the words ‘Invoice verifiable on the AEAT website’ or ‘VERI*FACTU’.<\/li>\n
        • Recipient:<\/strong> Receives the invoice and can send the information contained in the QR code to the AEAT for validation if they wish.<\/li>\n<\/ul>\n

          The advantages of VeriFactu<\/h3>\n
            \n
          • Real-time access to an invoicing database for the AEAT.<\/li>\n
          • Increased transparency and reduced fraud.<\/li>\n
          • Simplified tax inspections.<\/li>\n
          • Fewer technical requirements for companies that choose to join.<\/li>\n
          • Increased customer confidence thanks to the verifiable QR code.<\/li>\n
          • A key step in the digitalisation of SMEs and the self-employed.<\/li>\n
          • The potential to reduce certain formal obligations in the future, as was the case with the SII.<\/li>\n<\/ul>\n

            How Deveho Consulting Group can support you<\/h3>\n

            Compliance with VeriFactu can be complex. As a Sage business partner, Deveho Consulting Group<\/strong> offers its expertise and tailored solutions such as Sage X3<\/a> 2025R1.<\/strong><\/p>\n

            Our solution enables businesses to:<\/p>\n

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            • Secure their invoicing processes.<\/li>\n
            • Ensure regulatory compliance.<\/li>\n
            • Look ahead with confidence to the future of digital tax administration in Spain.<\/li>\n<\/ul>\n

              Electronic invoicing vs VeriFactu<\/h2>\n<\/p>\n

              Electronic invoicing vs VeriFactu<\/red><\/h3>\n

              Spain is currently undergoing a major transformation, with new regulations being introduced to strengthen tax control and combat fraud. Two systems are at the forefront of this change: electronic invoicing and VeriFactu. Although these systems are related, they have different objectives and requirements.<\/em><\/strong><\/p>\n<\/p>\n

              Electronic invoicing<\/h3>\n

              Electronic invoicing involves creating, sending and storing invoices in a digital format.<\/p>\n

              The main purpose of electronic invoicing is to simplify administrative processes, reduce costs and improve efficiency.<\/p>\n

              \ud83d\udc49 It also offers a degree of flexibility, as an electronic invoice can be modified using the issuing software if regulations allow.<\/p>\n

              \n

              Read our dedicated article to find out more about the electronic invoicing system in Spain and Europe:<\/p>\n

              E-invoicing in Europe: Accelerating towards compliance<\/a><\/p><\/blockquote>\n