VERI*FACTU is a system generated by the tax authorities to fight against tax fraud.
It is composed by an api where you have to send all the required information and a link where you can check if an invoice is registered in VERI*FACTU.
All systems that generate invoices must communicate with VERI*FACTU, unless you make the invoice by hand (without a computer system), you are obliged to communicate.
In this article we explain the requirements to be met by the computer systems that generate invoices, whether they are simplified or complete (with customer data).
What information do we need to send?
We have to send 3 types of documents:
- Invoice Register (ticket and invoices):
- F1: Invoice in which the recipient is identified (articles 6, 7.2 and 7.3 of RD 1619/2012).
- F2: Invoice simplifies (tickets, invoice without recipient data)
- F3: Substitute invoice without a negative annotation that cancels the simplified invoices it replaces. This type will only be used by those obligors that register invoices in substitution of simplified invoices.
- R1: Corrective Invoice (Error founded in right and art. 80 One Two and Six LIVA).
- R2: Corrective Invoice (Art. 80.three, due to insolvency proceedings).
- R3: Corrective Invoice (Art. 80.four, by uncollectible credit).
- R4: Corrective Invoice (Rest).
- R5: Corrective Invoice in simplified invoices and invoices without identification of the addressee.
- Cancellation Record
- In the case of generating an invoice by mistake, we can cancel it.
- Events: we have to notify a series of events continuously.
- a) Beginning of the operation of the computer system as “NO VERIFACTU”.
- b) End of the operation of the computer system as “NO VERIFACTU”.
- c) Launching of the anomaly detection process in the billing records.
- d) Detection of anomalies in the integrity, unalterability and traceability of billing records.
- e) Launching of the anomaly detection process in event records.
- f) Detection of anomalies in the integrity, unalterability and traceability of event records.
- g) Restoration of event records.
- h) Export of billing records generated in a period.
- i) Export of event records generated in a period.
- Additionally, the computer system shall generate, for every 6 hours that it has been operational and available for use, at least one summary record of the events that have occurred since the previous event summary record was generated.
- The event records shall be made in such a way as to guarantee their integrity, unalterability, traceability, conservation, accessibility and legibility, as required for billing records.
Traceability of billing records
To ensure the traceability and immutability of billing records, it is necessary to generate a fingerprint on each billing record that links all invoices.
The Footprint is a hash with the following data:
The information from which the fingerprint or “hash” will be generated will be based on a subset of data from the billing or event record
a) For the registration billing record:
- Issuer’s VAT number.
- Invoice number and series.
- Invoice issue date.
- Type of invoice.
- Total coute.
- Total amount.
- Footprint of the previous invoice record.
- Date, time and time zone of generation of the record.
b) For the cancellation billing record:
- Issuer’s VAT number.
- Invoice number and series.
- Invoice date of issue.
- Imprint of the previous invoice record.
- Date, time and time zone of generation of the record.
c) For the event record:
- Identifier of the producer of the computer system.
- Identifier of the computer system.
- Version of the computer system.
- Installation number of the computer system.
- NIF of the person obliged to issue.
- Type of event.
- Footprint of the previous event record.
- Date, time and time zone of generation of the record.
The only exception will be when there is no previous billing record because it is the first billing record generated in the system.
A single string for all the records associated to a NIF.
It is important to take into account that for one NIF and one software (application), the string must be unique regardless of whether we have an invoice in one table or in several. The string must be unique for all invoices.
Requirements to be met by the system in relation to integrity.
- The computer system shall allow tracking the sequence of the chain of billing records, both forward and backward, in a fast, easy and intuitive way.
- Except in the case of the first billing record, each time the computer system is to generate a new billing record, either as an entry or a cancellation, it shall first check that the following requirements are met:
- 1.º The last billing record generated is correctly chained.
- 2.º The date and time of generation of the last billing record generated is not more than one minute higher than the current date and time that will be used to date the billing record to be generated.
- When the computer system detects any type of circumstance that prevents guaranteeing or that violates or may violate the traceability and chaining of the billing records generated, it shall give notice thereof, proceeding in the same manner as indicated in article 6.f).
- The computer system must guarantee the conservation of all the invoicing records generated by it that are within the computer system itself, regardless of the method or place used to do so, and must allow access to where these are kept, as well as their recovery and consultation in readable electronic format by the Tax Administration.
- Billing records may be retained outside the computer system that generated them. In this regard, it should at least offer the possibility of exporting all billing records generated in a period.
- The export process shall be independent of the data backup policy that may be established for the computer system.
- Access to the functionalities of the computer system necessary to carry out the actions mentioned in paragraphs 1 and 2 on the data contained therein shall be available to the user in a quick, easy and intuitive manner.
Applicable regulations
Orden HAC/1177/2024, de 17 de octubre, por la que se desarrollan las especificaciones técnicas, funcionales y de contenido referidas en el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación, aprobado por el Real Decreto 1007/2023, de 5 de diciembre; y en el Reglamento por el que se regulan las obligaciones de facturación, aprobado por Real Decreto 1619/2012, de 30 de noviembre.