Some time ago we talked about i-fraude Law and what it meant for, above all, software companies such as GSol. This law, together with the Create and Grow Law, has had many different interpretations since its creation.
This panorama has become clearer since the beginning of the year and it is now clear that the alternative to this law, which is very difficult to comply with, is for companies to embrace Verifactu (or Veri*factu) to submit electronic invoices that will be uploaded instantly to the Spanish Tax Authorities (Agencia Estatal de Administración Tributaria or AEAT), and to do so before 1 July 2025.
The essential thing about Verifactu is that it ensures that each invoice issued by companies or freelancers rigorously complies with anti-fraud regulations, adding various security elements such as chained hashes and electronic signatures. This facilitates a more agile and efficient administrative management but requires a change in the current computer processing.
se sancionarán con multa pecuniaria fija de 1.000 euros por cada sistema o programa comercializado en el que se produzca la falta del certificado..
La intención de GSol es dar el mejor servicio a las empresas, y por supuesto cumplir con las leyes, así que, a día de hoy lo que tenemos claro es que nuestros programas han de cumplir lo siguiente:
Integridad
en facturas y asientos contables
Al registrar la información, esta debe mantenerse auténtica e íntegra
Conservación
una obligación anterior
La no conservación de la información es ya considerada como infracción tributaria grave, con una sanción proporcional al volumen.
Accesibilidad
control de accesos
La información debe ser siempre accesible por todos los usuarios y usuarias a las que se ha otorgado acceso, a través de nombres y contraseñas encriptadas, y con roles específicos.
Legibilidad
información comprensible
Tiene que cumplir con los formatos estándar para su legibilidad, y no debe estar codificada, para permitir su verificación.
Trazabilidad
para poder seguir los procesos
Se debe registrar quién crea o modifica cada documento, así como toda su gestión documental relacionada, llevando una trazabilidad completa de todos los procesos de venta y de compra.
Inalterabilidad
sin interpolaciones, omisiones o alteraciones
La información debe mantenerse siempre igual, y esta inalterabilidad no debe romperse jamás.
Operation and preparation
To adapt to Verifactu, companies and the self-employed must send invoices to the AEAT when they are issued, enabling immediate verification, and customers will be able to verify their validity directly on the AEAT website using a QR code, as invoices must include the words "Invoice verifiable at the AEAT's electronic headquarters" or "VERIFACTU", ensuring transparency and security for both issuers and customers.
In addition, the recipients of these invoices will be able to access them, which will considerably streamline and modernise their processing.
Although the main goal of the Verifactu Regulation is to combat tax fraud and promote the digitalisation of Spanish companies, the aim is to integrate each invoice instantly with the Spanish Tax Authorities, which will allow us to have a draft for filing taxes such as VAT or 349 in a short period of time, which we will only have to validate.
Compliance and deadlines
Companies and the self-employed have until 1 July 2025 to adapt to the new system. We believe it is essential to be properly informed about the requirements of Verifactu and to consult with suppliers/integrators of invoicing software such as GSol Soluciones Informáticas to ensure compliance with the regulations.
In addition, the Recovery, Transformation and Resilience Plan Kit Digital can offer free funding to meet this obligation on time.
So, is Verifactu mandatory?
No. Companies can opt out of Verifactu but comply with the Anti-Fraud Law in two ways:
- companies/self-employed persons who do not have the possibility to be continuously connected can maintain non-connected software that complies with the principles of integrity, conservation, accessibility, readability and traceability, and that their software provider is the guarantor of this solution, which can be audited by the tax authorities,
- companies currently compliant with the SII will remain compliant with the SII, at least for the time being.
Where are we going?
The aim is to fully integrate all data and legal requirements for filing and paying taxes, both at national and European level.
This is good for businesses, as it will simplify procedures and make it quicker and easier to comply with them. And it is good for taxpayers as it will eliminate a lot of fraud, and make us all compliant.
How do I comply with Verifactu?
Verifactu is compatible with the current e-invoice format but requires a comprehensive adaptation of business IT systems, and for these to be continuously connected.
This unified approach to digitisation and security of invoicing fits perfectly with the Digital Kit grants that are still in force, and opens a door to innovation and competitiveness for Spanish companies. The digitisation of invoicing processes is not only a response to the need for transparency and efficiency in tax management, but also an opportunity for companies to review and improve their internal processes.
If you need help with digitisation, digital kit or Verifactu compliance, we will help you with our Odoo implementation solutions, a very powerful Belgian software that runs in the cloud and has been compliant with other similar European standards (including the Basque TicketBai) for years.
You can find more information about Verifactu and Odoo on other especialised websites,, The Spanish Tax Agency Odoo Association,to which we belong.
Veri*factu