Veri*FACTU / SIF (certified invoicing software)

Veri*FACTU is Spain's framework that makes invoicing software tamper-proof and, optionally, a real-time reporter to the tax authority.

Definition

SIF (Sistema Informático de Facturación) means any software or computer system used to issue invoices in Spain. The Veri*FACTU rules require such systems to ensure the integrity, retention, traceability and tamper-resistance of invoicing records.

Veri*FACTU is the mode in which the software automatically transmits each invoice record to the AEAT at the moment of issuance.

Two compliance modes

The rules allow two ways to comply:

• Veri*FACTU mode: the software sends records to the AEAT in real time; in return, the internal anti-fraud requirements are lighter.
• Non-Veri*FACTU mode: the software sends nothing automatically but must keep locally stored records that are timestamped, hash-chained and signed, ready for inspection.

How it works

Each invoicing record carries a hash linked to the previous record, forming a tamper-evident chain, plus a QR code printed on the invoice that lets the recipient verify or report the document.

The software manufacturer must issue a responsible declaration certifying that the product meets the technical specifications.

Good to know

Veri*FACTU is primarily an anti-fraud measure and should not be confused with the upcoming mandatory B2B e-invoicing arising from the Crea y Crece law. The entry-into-force timetable is staggered by taxpayer type and by the nature of the software used.