Spain's Ley de Medidas de Prevención y Lucha contra el Fraude Fiscal (commonly known as the Ley Antifraude) introduced a sweeping set of requirements for electronic invoicing that affect virtually all businesses operating in Spain. The core technical standard underlying these requirements is called VeriFactu.
What Is VeriFactu?
VeriFactu (from "verificable" and "factura") is a technical specification developed by the Agencia Tributaria (Spanish Tax Authority) that defines how invoices must be generated, chained, and reported to ensure they cannot be manipulated after the fact. The name refers to the verifiable, tamper-proof nature of invoices created under the system.
Who Is Affected?
The requirement applies to:
- All companies incorporated in Spain (Sociedades Anónimas, Sociedades de Responsabilidad Limitada, etc.)
- Self-employed individuals (autónomos) who issue invoices
- Foreign businesses with a permanent establishment in Spain
- Software providers whose billing software is used in Spain must comply with the VERI*FACTU standard or offer a certified alternative
Core Technical Requirements
VeriFactu-compliant invoicing software must:
- Generate a unique invoice identifier containing the issuer's NIF (tax number), invoice series, and number.
- Create a hash chain — each invoice includes a cryptographic hash of the previous invoice, linking all records in an unbreakable sequence.
- Record a timestamp for each invoice at the moment of generation.
- Include a QR code on the printed or PDF invoice that links to the tax authority's verification portal.
- Submit invoice data to the AEAT in real time (for VERI*FACTU mode) or store it for periodic submission.
- Prevent modification or deletion of any issued invoice — cancellations must be recorded as new corrective invoices (facturas rectificativas).
VERI*FACTU vs SII: What Is the Difference?
Many larger Spanish businesses already comply with SII (Suministro Inmediato de Información), which requires real-time electronic submission of invoice data to the AEAT. VeriFactu is a separate (though related) standard aimed at smaller businesses and software providers that are not already under SII. Both systems work toward the same goal: eliminating invoice fraud by making tax evasion technically impossible.
Deadlines
The Royal Decree implementing the invoicing software regulation has been progressing through Spain's legislative process. Software providers must certify compliance, and businesses must use certified software. Check the Agencia Tributaria's official publication for the latest enforcement dates, as these have been updated during the regulatory process.
Penalties for Non-Compliance
Using non-certified billing software or billing software that allows invoice manipulation carries serious penalties under the Ley Antifraude, including fines starting at €50,000 per product or version of non-compliant software.
How Facturi Handles VeriFactu
Facturi's Spain Pro plan is built around VeriFactu compliance. Every invoice issued through the Spain Pro plan automatically:
- Generates the required hash chain linking each invoice to the previous one
- Includes the AEAT-required QR code for public verification
- Records immutable timestamps at invoice generation
- Prevents any post-issuance modification (cancellations create rectificativas)
- Provides a public verification URL meeting AEAT verification requirements
You do not need to understand the cryptographic details — the platform handles compliance automatically so you can focus on running your business.
What Should I Do Now?
If your business issues invoices in Spain, you should:
- Confirm that your current billing software is VeriFactu-certified or on a certified compliance roadmap.
- If not, evaluate certified alternatives before the enforcement deadline.
- Review your invoice numbering sequences — VeriFactu requires unbroken, sequential numbering with no gaps.
- Train your accounting team on the new correction invoice workflow (facturas rectificativas replace deleted or modified invoices).