In recent years, the digital transformation and the fight against tax fraud have driven profound changes in the way companies manage their administrative processes. One of the most notable is the Mandatory electronic invoicing and the need to use certified softwareThe entry into force of new regulations and the imminent full implementation of the Create and Grow Law, together with the developments of the Anti-Fraud Law, have placed companies and self-employed workers before the challenge of adapting to an environment where the digitalization and traceability of invoices become key pivots of the transparency and tax efficiency.
With the new regulation, not only large companies, but also SMEs and the self-employed are called upon to review and update their billing systems. This change process not only involves adopting adapted software, but also understanding what technical and legal requirements the program must meet.
Legal and regulatory overview: from the Create and Grow Law to actual implementation
The obligation to electronic billing In Spain it is supported by various legal frameworks whose objective is, on the one hand, to facilitate the creation and growth of companies and, on the other, to combat late payment and tax fraud. The fundamental pillar is the Law 18/2022, on the Creation and Growth of Companies (known as the Create and Grow Law), to which is added the Law 11/2021 on Measures to Prevent and Combat Tax Fraud and their respective regulatory developments.
In the last stretch of 2024 the Royal Decree 1007 / 2023, that regulates the technical and operational requirements that the computer systems and programs used by companies and professionals in the billing processes must comply with. In parallel, the Ministerial Order HAC/1177/2024 specifies the technical details on formats, content, interoperability and certified procedures to ensure the legality and reliability of electronic invoices.
Who is affected by all these regulations? The obligation falls on all companies and self-employed individuals with activity in Spanish territory, except for those required to provide immediate information (SII) and those who are outside the national tax framework (such as some entities in chartered territories or outside the country).
Obligations and requirements: What must the electronic invoice comply with?
An electronic invoice is much more than a digital document. To be valid and protected against manipulation, it must comply with a series of requirements. essential technical and legal requirements:
- Structured and standard format: The invoice must be generated in a readable and automatable format, such as XML/UBL, Facturae, CEFACT, EDIFACT or any other format approved by the Administration.
- Contain a unique identification code and a QR code: The QR code must meet technical specifications and appear on both printed and digital invoices.
- Include the phrase “Invoice verifiable on the AEAT electronic headquarters” or the legend “VERI*FACTU”: essential when using systems that automatically send records to the Treasury.
- Ensure integrity, authenticity and traceability of the data: through electronic signature, hash, record chaining and systems that prevent unauthorized alterations.
- Keep for at least 5 years: Invoices must remain accessible, searchable, and downloadable throughout this period, both for the company and for the recipients or the Administration.
- Facilitate access to the invoice: Customers and recipients should be able to view, download, and print them free of charge.
- Mandatory issuance and reception in transactions between companies and self-employed workers (B2B): The obligation also extends to certain B2C sectors, such as telecommunications, insurance, energy, water and online sales.
Any electronic invoice must also include the basic data already typical in traditional invoicing: number and series, issue date, tax information of the issuer and recipient, concepts, tax bases, tax rates, total amount, and business registration information, where applicable.
What technical requirements must certified invoicing software meet?
El billing software It becomes the central element in tax management. To comply with regulations and be considered certified, it must ensure the following:
- Generation, preservation and chaining of records: You must create registration and cancellation records for each invoice, linking each one to the previous and subsequent invoices (hash), thus ensuring traceability and making any unauthorized manipulation or deletion difficult.
- Event log: It must record all relevant user operations, both routine ones (creation, modification, sending, payment) and periodic events, errors, system startups and shutdowns.
- Integrity and unalterability: No invoice or record data can be modified or deleted without leaving a digital trace (hash) and record of the action.
- Conservation and accessibility: All records must be available, exportable and readable at any time by the user, management or an auditor.
- Interconnection and interoperability capacity: The software must allow the exchange of information with other programs at no additional cost, to guarantee complete freedom for the user and facilitate regulatory compliance.
- Check the status of invoices: Both issuers and recipients must be able to check the status of each invoice online in real time. If the system voluntarily submits the records to the AEAT (VERI*FACTU system), they can also be consulted directly on the Treasury's online office.
- Differentiation between tax and confidential information: The system must separate information relevant to the Treasury from internal strategic data that has no tax impact, facilitating the work of inspectors and protecting corporate privacy.
- Compliance with electronic signature protocols and digital certificates: The electronic signature must be based on European standards and associated with a qualified certificate issued by an authorized provider.
- Responsible declaration: Software manufacturers must include a visible and personalized declaration within the system that guarantees that the program complies with all required legal standards.
Furthermore, all invoices issued for certified software must be able to clearly identify the program and its version, allowing authorities to verify the system's compliance with current regulations.
The VERI*FACTU system: a key tool for transparency
One of the main advances of the law is the creation of the VERI*FACTU system, a feature that allows companies and self-employed workers voluntarily submit all billing records to the Tax Agency at the exact moment of its generation.
The object is double: validate the authenticity and integrity of invoices immediately and simplify auditing by tax inspectors. Adopting VERI*FACTU also offers additional benefits for taxpayers, who can automate the entry of transactions into their VAT and personal income tax books without additional paperwork.
This system is optional, but Its use speeds up procedures, reduces the risk of errors and fraud, and provides legal security. both to the sender and the receiver.
What about double billing and dual-use software?
One of the major objectives of the new legal framework is to put an end to "dual-use" billing systems, that is, those that allow concealment, manipulation, or elimination of covert transactions. The new regulation expressly prohibits the development, sale, or use of any software that allows a Parallel accounting, deletion of records, alteration of data or invoicing outside of fiscal control.
All software must be prepared for prevent the destruction or manipulation of issued invoices and must generate, for each transaction, a digital fingerprint (hash), an associated event log, and a link to the rest of the invoices. This way, the administration can detect any attempt at alteration or deletion.
Software manufacturers and distributors who fail to comply can face severe penalties, as can companies that continue to use non-compliant software.
Interoperability, access, and registration: how it affects businesses and individuals
The regulation establishes that No client or recipient may impose on another the use of specific software. All solutions must be interoperable with each other, allowing for the Automatic connection, free sharing and real-time consultation by any authorized user.
Certified software must ensure that both businesses and individuals can access, consult and download invoices for free that correspond to them, for at least four years. In certain sectors—such as energy, telecommunications, banking, insurance, and online retail—it is also mandatory to provide electronic invoicing and access to individual consumers upon request.
The objective is twofold: on the one hand, to facilitate customers' right to information and ensure transparency; on the other, to promote collaborative control and the detection of errors or fraud at any point in the sales chain.
Formats, storage and exportability of billing records
To facilitate management, analysis and auditing, invoice data and its records should be stored in standard and structured formats, preferably XML with UTF-8 encoding, following the schemes defined by the Ministerial Order.
The software must allow the export and import of records (VAT, personal income tax, sales, and income ledgers) in standardized formats, facilitating migration between systems and administrative filing. In the case of offsite storage (e.g., cloud backup), the integrity and full availability of records must be maintained.
On the other hand, all invoices generated, whether on paper or digitally, must include the QR code and the legend VERI*FACTU if applicable, visible with the same clarity as the rest of the invoice data.
Consequences of non-compliance and advantages of correct adaptation
Failure to comply with regulations may result in significant risks for businesses and developersAmong the notable sanctions are fines of up to €10.000 for companies and €150.000 for those responsible for non-compliant software.
The adoption of a certified billing system It also brings clear benefits: saving time and costs, error reduction, improvement in document management, higher transparency and more agile management of tax obligations and tax inspections.
By efficiently managing the transition to mandatory electronic invoicing and comply with the certified software requirements Legality is guaranteed, in addition to accelerating the digital transformation of the business and strengthening the competitive position in an increasingly digital and demanding market.