Spain Verifactu: Software Requirements & Anti-Fraud Compliance
Tax & Compliance Series
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What Technical Requirements Must Verifactu Software Meet?
1. Immutable Invoice Records
- Every invoice record must be tamper-proof once created
- Records cannot be modified or deleted — only corrective invoices (credit notes) can adjust previous invoices
- The software must log every action with timestamps
2. Cryptographic Hash Chain
- Each invoice generates a SHA-256 hash incorporating key invoice data
- The hash of each invoice includes the hash of the previous invoice, creating an unbreakable chain
- Any attempt to modify or delete a record breaks the chain, making tampering detectable
- The first invoice of each series uses a known initial value
3. QR Code on Every Invoice
- Every printed or PDF invoice must include a QR code
- The QR code links to AEAT's verification portal
- Recipients can scan the QR to verify the invoice was properly registered
4. Reporting Options
Businesses choose one of two modes:
- Verifactu mode: Invoice data is transmitted to AEAT in real-time or near-real-time. Offers the "Verifactu" label on invoices as a trust signal.
- Non-Verifactu mode: Records are maintained locally with the hash chain intact. Subject to AEAT audit requests.
How Does Software Certification Work?
Unlike some countries (e. g.
Unlike some countries (e.g., SAF-T certification in Portugal), Spain uses a "responsible declaration" model:
- Self-certification: Software producers declare their product meets all technical requirements
- Declaration filing: Submitted to AEAT through their electronic portal
- No pre-approval testing: AEAT does not test or certify software in advance
- Post-market enforcement: AEAT can audit and sanction non-compliant software at any time
What Data Must Be Included in Each Record?
Invoicemonk meets all Verifactu technical requirements with built-in hash chain generation, QR code creation, optional real-time AEAT transmission, and immutable invoice records — ready for the July 2026 deadline.
| Field | Description |
|---|---|
| NIF (tax ID) of issuer | Issuer's tax identification number |
| Invoice number and series | Unique identifier within the series |
| Invoice date | Date of issuance |
| Invoice type | F1 (standard), R1 (credit note), etc. |
| Tax base and VAT amounts | Per applicable rate (21%, 10%, 4%) |
| Total amount | Including all taxes |
| Hash of current record | SHA-256 incorporating all fields + previous hash |
| Timestamp | Record creation date and time |
Invoicemonk meets all Verifactu technical requirements with built-in hash chain generation, QR code creation, optional real-time AEAT transmission, and immutable invoice records — ready for the July 2026 deadline.
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