Electronic Invoicing in Spain: Everything You Need to Know

The deadline for electronic invoicing in Spain is fast approaching. By July 1, 2025, all businesses must follow the new requirements under Royal Decree 1007/2023. In this Guide to e-invoicing in Spain you will learn everything about e-invoicing compliance in Spain.

What is Electronic Invoicing?

Electronic invoicing in Spain refers to the process of issuing, storing, and transmitting invoices in a digital format, ensuring compliance with the requirements established under Royal Decree 1007/2023. This regulation mandates that invoices be generated using computerized billing systems (SIFs) that guarantee integrity, traceability, and inalterability of billing records.

VERI*FACTU

VERI*FACTU is the billing system compliance framework introduced under Royal Decree 1007/2023. It establishes the technical and security requirements that computerized billing systems (SIFs) must meet to ensure traceability, authenticity, and fraud prevention.

Key Features of Electronic Invoicing

• Mandatory Use of Computerized Billing Systems (SIFs): Businesses using SIFs must comply with the traceability and security measures established in the regulation.

• QR Code and Verification Mechanisms: Invoices must include a QR code or a verification URL (for structured invoices) to facilitate tax validation.

• Real-Time Submission in VERI*FACTU Mode: Businesses opting for VERI*FACTU mode must send invoice records immediately to the AEAT for verification.

Who Is Required to Issue Electronic Invoices?

The obligation to issue electronic invoices applies to entrepreneurs and professionals engaged in economic activities in Spanish territory who use computerized billing systems (SIFs) to issue invoices.

Who Must Issue Electronic Invoices?

• Entrepreneurs and professionals who issue invoices using a SIF.

• Producers and marketers of computerized billing systems, responsible for ensuring compliance with Royal Decree 1007/2023.

• Business owners and professionals issuing invoices in B2B operations, where electronic invoicing is mandatory.

Exemptions:

The regulation does not apply to:

• Business owners and professionals who only issue invoices manually, without using a SIF.

• Taxpayers subject to the Immediate Supply of Information (SII) system, which follows different invoicing obligations.

• Entities whose tax domicile is in the Historical Territories of the Basque Country or the Foral Community of Navarre, as they are subject to their own regional invoicing regulations.

Key Requirements for Computerized Billing Systems (SIF)

Computerized Billing Systems (SIFs) must comply with the requirements established under Royal Decree 1007/2023, ensuring invoicing integrity, traceability, and security.

A SIF must:

• Guarantee integrity and inalterability – Billing records must be unalterable, preventing deletion or modification once generated.

• Ensure traceability – Each invoice record must be linked to the previous one, ensuring a continuous and verifiable audit trail.

• Maintain conservation, accessibility, and legibility – Stored invoice data must remain accessible and readable over time.

• Include a QR code – Invoices must feature a QR code to facilitate verification and reporting.

• Enable communication with the Tax Agency – In VERI*FACTU mode, invoices must be transmitted in real-time.

• Generate an event log – Non-VERI*FACTU SIFs must maintain logs of system operations and modifications.

These requirements ensure security, compliance, and fraud prevention in computerized invoicing.

Benefits of VERI*FACTU for Businesses

• Enhanced Security – Ensures invoice authenticity and fraud prevention by generating unalterable billing records with digital fingerprinting (hashing). This prevents invoice tampering and strengthens trust in financial transactions.

• Better Traceability – Each invoice is automatically linked to the previous one, creating a clear and unbroken record. This makes it easier to track invoices and reduces the chance of errors or missing documents.

• Regulatory Compliance – VERI*FACTU ensures invoices meet all official requirements set by the Spanish Tax Agency (AEAT).

• Saves Time and Effort – Manual invoicing takes time and can lead to mistakes. By automating the process, businesses can generate, report, and validate invoices faster, making financial tasks easier and more efficient.

How to Transition to VERI*FACTU Compliance

1. Assess Your Current Billing System – Check if your existing invoicing software supports VERI*FACTU requirements, or if you need an upgrade.

2. Choose a Compliant Solution – Integrate a VERI*FACTU-compliant billing system, like Flick Network, to ensure traceability and security in your invoicing.

3. Configure Automated Invoice Submission – Set up real-time reporting to the Tax Agency (AEAT) under VERI*FACTU mode, so your invoices are always compliant.

4. Train Your Accounting & Finance Teams – Help your team understand QR codes, verification URLs, and tax reporting rules to maintain accuracy and compliance.

5. Monitor and Maintain Compliance – Regularly review your system logs, audit trails, and reporting accuracy to stay compliant and avoid penalties.

How E-Invoicing Works in Spain

• Invoice Generation – Businesses create invoices using a computerized billing system (SIF) that meets regulatory requirements.

• Invoice Formats –

• Structured invoices (machine-readable formats like XML or UBL) contain a verification URL instead of a QR code.

• Unstructured invoices (PDF, JPEG, or scanned documents) require a QR code to ensure traceability.

• Invoice Submission to AEAT – Businesses using VERI*FACTU mode must submit invoices in real time to the Spanish Tax Agency (AEAT).

• Verification & Compliance – Invoice recipients can validate invoices using the QR code or verification URL via the AEAT electronic platform.

How Flick Network Helps Businesses Comply with VERI*FACTU

Flick Network provides a fully compliant e-invoicing solution, ensuring businesses meet all technical, security, and reporting requirements under Royal Decree 1007/2023 and the VERI*FACTU framework.

• Secure – Generates unalterable billing records using digital fingerprinting (hashing) to prevent modifications.

• Traceable – Ensures invoice traceability by automatically linking records in a sequential and verifiable manner.

• Automated Invoice Submission – Enables real-time transmission of invoices to the Tax Agency (AEAT) in VERI*FACTU mode.

• Seamless Integration – Easily integrates with your existing accounting and ERP systems.

• Regulatory Compliance – Maintains audit-ready records and ensures full compliance with AEAT requirements.

Conclusion

The VERI*FACTU compliance deadline is set for July 1, 2025, and it is important for businesses to upgrade their billing systems before this date. With Flick Network’s e-invoicing solution, you can seamlessly transition to electronic invoicing in Spain while automating invoice generation, e-invoicing compliance in Spain, real-time reporting, and tax validation.

For more information on VERI*FACTU compliance, contact us today.