VeriFactu: what the law requires of your invoicing software and what to check now

Before talking about deadlines, it is worth reading what the law already says. VeriFactu is not a technological trend: it is the implementation of an obligation written into the General Tax Law that affects any software program used for invoicing.

What the law says, in its own words

Article 29.2.j) of General Tax Law 58/2003 requires producers, distributors and users to ensure that accounting, invoicing or management programs «garanticen la integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros, sin interpolaciones, omisiones o alteraciones de las que no quede la debida anotación en los sistemas mismos» [guarantee the integrity, preservation, accessibility, legibility, traceability and inalterability of records, without interpolations, omissions or alterations that are not duly recorded in the systems themselves].

In plain terms: an issued invoice cannot be touched without leaving a trace. If anything changes, the system itself must record it.

The same article adds that «Reglamentariamente se podrán establecer especificaciones técnicas que deban reunir dichos sistemas y programas» [Technical specifications that such systems and programs must meet may be established by regulation]. That regulatory development is what in practice we know as VeriFactu.

What is penalised

Article 201 bis defines two distinct offences, and it is important not to confuse them:

• Those who manufacture or market programs that, for example, allow separate accounts to be kept or already recorded transactions to be altered. The penalty is a «multa pecuniaria fija de 150.000 euros, por cada ejercicio económico en el que se hayan producido ventas» [fixed pecuniary fine of 150.000 euros for each financial year in which sales have taken place].
• Those who use the program. «Constituye infracción tributaria la tenencia de los sistemas o programas informáticos o electrónicos que no se ajusten a lo establecido en el artículo 29.2.j) de esta Ley» [It constitutes a tax infringement to hold computer or electronic systems or programs that do not comply with the provisions of Article 29.2.j) of this Law], when they are not certified despite being required to be, or when the certified devices have been altered. Here the law provides for a «multa pecuniaria fija de 50.000 euros por cada ejercicio» [fixed pecuniary fine of 50.000 euros for each financial year].

The second is the one that matters to firms, consultancies, SMEs and the self-employed: the risk does not lie solely with the supplier, but also with the party issuing the invoices.

What to check now, without waiting for the timetable

1. Ask your supplier in writing how the program guarantees the inalterability and traceability of each invoice.
2. Check what happens when rectifying: a corrected invoice must generate a new record, not overwrite the previous one.
3. Review ‘home-made’ programs: spreadsheets and bespoke developments are precisely the ones that raise the most doubts.
4. If you invoice public administrations, remember that there is also a specific electronic invoice format for the public sector, with its own regulations and entry point.
5. Always check the current timetable on the Tax Agency website before setting dates: implementation deadlines are set by the implementing regulations, not by announcements.

Why this is a process issue, not just a software issue

In Spain, 60 % of SMEs identify a lack of in-house expertise to integrate automated systems into their processes as a major difficulty in adopting them (Flash Eurobarometer 578, European Commission; EU-27 average: 48 %). VeriFactu confirms this: compliance cannot be bought in a box; it is designed into the invoicing process of every firm and every business.

Frequently asked questions

Does VeriFactu only affect software development companies?

No. Article 201 bis of the General Tax Law also penalises the possession of programs that do not comply with Article 29.2.j) when they are required to be certified and are not, or when they have been altered.

What does it mean for records to be ‘inalterable’?

That an issued invoice cannot be modified without a record being left in the system itself. A rectification must leave a trace.

What is the penalty for someone who uses non-compliant software?

The law provides for a fixed pecuniary fine of 50.000 euros for each financial year, in the cases set out in paragraph 2 of Article 201 bis.

From when is it mandatory?

The implementation deadlines are set by the implementing regulations. Check the current timetable on the Tax Agency website before planning.

Official sources

Would you like to see how an invoicing process is structured with professional supervision? Try it for your case.