New Technical Document and Updates for Spain’s
VeriFactu Fiscalization

The Spanish Tax Administration (AEAT) has recently shared some significant updates for developers and businesses involved in Spain’s fiscalization process. While the official ministerial order outlining the technical details is still pending, AEAT has published important documents to assist with understanding and implementing the new VeriFactu requirements.

Key Document Published: VERI*FACTU Technical Specifications

AEAT has released the technical specifications document titled “VERIFACTU—Technical specifications for the generation of the electronic signature of billing records.”* This document provides the essential technical details needed for compliance with Article 14, “Electronic signature of billing records,” under Order XXXXXX, in accordance with Royal Decree 1007/2023. It aims to standardize the billing record formats and define requirements for software systems supporting entrepreneurs’ and professionals’ billing processes.

The electronic signature operations covered by these specifications apply to:

• Registration and Cancellation: This includes the registration and cancellation within the scope of billing record designs for both submission requirements and conservation in non-VERI*FACTU systems.
• Event Record Signing: The generation and storage of signatures for event records.

The document outlines these processes to ensure accurate implementation and adherence to the regulations, including Article 6.5 of the billing obligations regulation approved by Royal Decree 1619/2012.

Updates to Existing Technical Documents

AEAT has also released updates for two crucial documents:

1. Technical Specifications for Generating the Hash of Billing Records: Clarifies the treatment of numeric values, specifically total amounts and fees, in the hash generation. Additionally, new examples have been added to demonstrate the correct process.
2. Technical Specifications of the Invoice QR Code: Provides changes and updates to the examples of invoice data, ensuring proper QR code generation and implementation.

For a complete overview and access to all the technical documentation, please refer to AEAT’s developer portal: AEAT Technical Documentation.