E-invoicing

Verifactu

Spain's certified invoicing rules: invoicing software must generate tamper-proof records with hash chains and QR codes and may send them to the tax authority in real time.

What Verifactu means

Verifactu is the name of the Spanish regulation on certified invoicing systems. Software that issues invoices must create a record for every invoice, chain the records with cryptographic hashes so that deletions or changes are detectable, and print a QR code on each invoice that the customer can use to check it with the tax authority AEAT. Software vendors sign a declaration that their product complies.

In the Verifactu mode the records are sent to AEAT immediately; in the alternative mode they are kept locally and provided on request. The obligation applies to companies and self-employed persons not already covered by the SII real-time ledger, with deadlines phased in from 2027. Spain is separately preparing a B2B e-invoicing mandate under the Crea y Crece law. Kontevia is prepared to issue Verifactu-compliant records for Spanish customers.

Related terms

E-invoice (electronic invoice)An invoice issued, sent and received in a structured electronic format that software can process automatically. A PDF is not an e-invoice under EU law.Digital bookkeepingKeeping accounting records in software rather than on paper, increasingly required by law together with digital submission to the tax authority.Electronic timestampA trust service that proves a document existed in a given form at a given time. Qualified timestamps carry a legal presumption of accuracy.EN 16931The European standard that defines the data model of an electronic invoice. Every EU e-invoicing format is built on it or maps to it.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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