Do simplified invoices (e.g., bar sales tickets) also need to be sent to the Tax Agency?

Yes, the [Verifactu system requirements](https://www.fiskaly.com/blog/api-verifactu-how-to-comply-anti-fraud-law-spain) include all registered transactions, whether they are simplified or full invoices.

Does Verifactu apply to all invoicing software, such as POS systems, e-commerce platforms, ERP, and marketplaces?

Yes, Verifactu applies to any software in Spain with invoicing capabilities, including POS systems, ERP, hotel management systems (CMS), invoicing programs marketed by independent developers (ISVs), or custom-developed business software.

Does Verifactu also apply to invoices from virtual stores and e-commerce platforms selling online services within Spain and abroad?

Yes, Verifactu will be mandatory for issuing any type of invoice within Spain by a company with a tax domicile in Spanish territory (excluding the three provinces of the Basque Country, which [must comply with TicketBAI](https://www.fiskaly.com/blog/myths-and-facts-ticketbai), and companies based in Navarra, which are subject to a separate fiscal reporting regulation currently under development).

If a company voluntarily adheres to SII, are they exempt from complying with the Anti-Fraud Law? Can Verifactu be implemented alongside SII, even if not required?

SII (Immediate Supply of Information) and Verifactu regulations will coexist, but it has not been specified whether they can be applied optionally in parallel. In principle, a company already compliant with SII does not need to additionally comply with Verifactu.

If a former client continues using my old software (without Verifactu), can I be fined? If the client is using an outdated version of the software without a support contract, who is responsible?

The regulation states that penalties will be shared between the company using the software and the developer if the latter fails to meet the law's requirements. Non-compliance fines can reach up to €50,000 annually for the user and up to €150,000 per year per client for software manufacturers or distributors whose software does not comply with the Anti-Fraud Law.

Can I have clients in my software who want to adhere to Verifactu and others who do not? If I, as a developer, decide to use Verifactu mode, does that mean my clients cannot choose otherwise?

The regulation is clear in this regard: all software with invoicing capabilities in Spain must comply with Verifactu regulations, but the taxpayer will decide which submission method to use.

What happens if I don’t make the required software modifications by July 29, 2025?

All invoicing software operating in Spain will be required to meet the anti-fraud software requirements starting July 29, 2025. Failure to comply with the regulation on time may result in significant penalties. It is essential to start looking for a simple solution as soon as possible to ensure your software not only complies with the regulation before July 29, 2025, but also remains consistently updated to meet the Tax Agency's technical requirements over time. If you are interested, you can check out our Verifactu API.

Who manages who is subject to VeriFactu or Non-VeriFactu mode, or exemptions? Or will the taxpayer be responsible for selecting the mode?

The regulation specifies that the taxpayer will choose whether to adhere to Verifactu or Non-Verifactu mode. The taxpayer can switch from Non-Verifactu to Verifactu mode at any time during the year, but once they adopt Verifactu mode, they must remain in that mode until the end of the fiscal year, i.e., December 31 of that year.

Is Verifactu mandatory for B2C stores as well?

The Verifactu regulation affects all types of invoicing, whether B2B or B2C. Any transaction and issued invoice must comply with the technical requirements of the Anti-Fraud Law.

Do Ceuta and Melilla also need to comply with Verifactu?

Yes, the Anti-Fraud Law is mandatory throughout Spanish territory, excluding the three Basque provinces and Navarra, which have their own fiscal reporting regulations.

Will the Tax Agency provide Verifactu software for free?

Tax Agency is developing a free platform for freelancers and companies with low invoicing volumes. Data entry on this platform will be manual, making it less optimal for companies with medium-to-high invoicing volumes or those needing to automate this process to save time and resources. For such cases, there are various market solutions available to meet the technical requirements, such as our Verifactu API. If you have questions about implementing the API, you can visit our developer page for technical documentation and implementation guides.

Do rental income transactions fall under Verifactu?

If rental income is received by a company or professional as part of their economic activity, it will be subject to the obligations outlined in the Verifactu regulation. This means they must use invoicing systems that comply with the technical and legal requirements established in the regulation.

What happens if the connection is lost and the API cannot be accessed?

In the event of a power outage, system failure, internet connection issues, or temporary inoperability of the Tax Agency electronic service, the deadlines for submission will be extended until the service is restored. Any incident affecting submission to the fiscal authorities does not require business invoicing to be interrupted. Business activities can continue as usual, and the systems must send the records as soon as the connection is restored.

What does Non-Verifactu mode mean? Is it mandatory for everyone?

The Tax Agency offers two options for compliance with the Anti-Fraud Law. The first is Verifactu mode, which involves sending all invoicing records to the tax authorities in real-time as transactions occur. In Non-Verifactu mode, records do not need to be sent to the AEAT in real-time but must be electronically signed (including managing signature certificates) and stored so they can be sent to the AEAT if required, such as during an audit. Compliance with one of these two reporting methods is mandatory for all businesses and professionals, but each taxpayer can choose between Verifactu or Non-Verifactu mode.

Will it be mandatory to include additional information on the invoice, such as a QR code?

Yes, invoices issued under the Verifactu system must include a QR code and the text "VERIFACTU" or the phrase “Invoice verifiable at the AEAT Electronic Headquarters.” The QR code must adhere to technical specifications, including dimensions and generation conditions. The content of the QR code will be a URL verifying the transmission of information at the AEAT Electronic Headquarters, including details of the issued invoice and its issuer. For electronically issued invoices, the QR code can be replaced with the URL contained in it.

If a company opts for Non-Verifactu mode, what is the purpose of the QR code if no communication with the tax authorities has been established and the customer cannot verify the invoice?

In Non-Verifactu mode, invoices must still include a QR code. This QR code can be used for future verification in case of audits or requests from the AEAT, even if there is no real-time communication.

I have clients who are already under SII and others who are not. Will additional information need to be included on invoices (complete or simplified) indicating that the company does not display the QR code because it complies with SII?

Taxpayers who comply with SII are exempt from printing the QR code.

If I need to modify details such as comments or delivery address on an invoice (i.e., non-economic data), do I also need to issue a rectified invoice?

According to Verifactu regulations, any change to an invoice that modifies its content, whether economic or non-economic (such as comments, delivery address, etc.), requires the issuance of a rectified invoice.

Can the user of our software issue invoices with skipped numbering? If so, how can such skips be justified?

No, skipped numbering in invoices is not permitted. Invoices must always have a sequential numbering order.

When is an invoice considered issued? Is it at the moment the record is saved, or does it need to be sent to be considered definitive?

This depends on the mode of compliance. In Verifactu mode, it is necessary to send the information in real-time to the tax authorities for it to be accounted as definitive. In Non-Verifactu mode, once the invoice is signed and stored, it is considered definitive.

In TicketBAI, to certify software as compliant, a report, a video showing critical processes, etc., must be submitted. How will software compliance be certified under Verifactu?

For Verifactu, the certification of compliant software will be conducted via a Responsible Declaration. At this time, the AEAT has not shared the exact models or process, but at fiskaly, we are in constant communication with the AEAT and will facilitate this process as much as possible for our clients.

To submit the Responsible Declaration, will there be a dedicated section in the fiskaly control panel used by our end clients?

Taxpayers are not required to submit a Responsible Declaration; this responsibility lies solely with fiskaly and the software manufacturer or provider.

Where is the XML file stored?

Once our SIGN ES solution is integrated, and as long as the contract is in effect, fiskaly handles the storage of these files. All files are available through our API dashboard for easy access.

Does the Verifactu API always require data in JSON format, which you then convert to XML, or is it sent directly in XML? TicketBAI uses XML.

Data is always sent in JSON format, with the relevant invoice details specified in the documentation.

Does fiskaly also handle record storage?

Yes. We store all records, backed by our ISO 27001 certification, for a period exceeding the legal requirements for different types of invoices.

Is the digital signature used by fiskaly or the taxpayer?

The digital signature used by SIGN ES belongs to fiskaly, acting as a social collaborator.

How will client certificates be managed? Does fiskaly handle them? Does fiskaly comply with EIDAS requirements? Do developers need to fulfill any additional requirements, even if they only facilitate the certificate for fiskaly?

With our Verifactu API, files are signed using fiskaly’s certificate. To enable this, a representation document must be signed between fiskaly, the taxpayer, and/or the POS.

Can dashboard actions be performed via API?

Yes, all actions can be performed through endpoints.

Once Verifactu API calls are implemented in our software, is it necessary to certify the software with the AEAT?

The software must have its own Responsible Declaration, formatted and accessible as established in the corresponding regulation. fiskaly is preparing a simple guide to help our clients understand the content and procedure clearly.

To verify that the chaining and signature of invoices within a specified range are correct, as well as registered events, will fiskaly’s API provide calls to perform the verification and return results? In other words, will the Verifactu API not only sign and send records but also meet the regulation’s other requirements, offering the necessary API for ERP implementation of all functionalities required by the tax authorities? Is that correct?

Yes. fiskaly’s Verifactu API meets all technical requirements of the regulation and includes a rejected file review system to ensure information availability in case of incidents. The integration includes endpoints for performing all actions covered by the regulation.

Where can we find the documentation for the information that must be sent in the API JSON for each invoice? For example, invoices with complex details, multiple VAT types, equivalence surcharge, early payment discounts, withholdings, etc.?

The integration guide contains all the possible fields for an invoice, in the section dedicated to invoice creation.

Can the Verifactu API be integrated with Filemaker?

Yes, it can. [Here is a tutorial](https://www.youtube.com/watch?v=sqdNWeb2xxc&t=2s) with more details, recently published by one of our clients.

In the event of an AEAT information request, would fiskaly directly provide the information to the AEAT?

There are endpoints available for each software user to provide this information autonomously, as required by the regulation.

What is the cost of integrating fiskaly's Verifactu API?

At fiskaly, we always strive to adapt to our clients based on their size, transaction volume, business model, and more. If you're interested in learning more about our pricing in detail, please write to us, and we’ll discuss your specific case.

Can fiskaly's SIGN ES API be used to comply with both Verifactu and TicketBAI simultaneously?

Yes, [our SIGN ES API ](https://www.fiskaly.com/signes)combines compliance with both TicketBAI and Verifactu under a single integration. Based on our extensive experience in other European markets and the time we’ve spent working with TicketBAI, we’ve learned that for software developers, the key is not just implementing the initial solution to comply with different regulations but also continuously updating the software to ensure ongoing compliance with the requirements of various tax authorities and to avoid significant penalties. Furthermore, with our SIGN ES API, you will not only meet the requirements of Verifactu and TicketBAI but also be prepared to comply with future fiscal regulations currently in development for Navarra, as well as the mandatory B2B electronic invoicing requirements under the "Ley Crea y Crece" (Create and Grow Law). With a single integration, you can ensure compliance with upcoming fiscal and invoicing regulations in Spain.

What is Verifactu?: Frequently Asked Questions for Software Developers

Camille MendonçaEsperta Fiscale in Spagna

10/02/20258 min tempo per leggere

At fiskaly, we understand that the transition to compliance with Veri*factu raises many questions for freelancers, businesses, and especially software developers, who must comply with the technical requirements of the law before anyone else, with a deadline of July 29, 2025. During our recent webinars, we received an overwhelming number of questions about the regulation and our Verifactu API. For this reason, we’ve prepared this post compiling the most frequently asked questions and their answers. We hope you’ll find the solutions to adapt your software easily and comply with the Anti-Fraud Law.

ℹ️ The answers provided by fiskaly Iberia S.L. are for informational purposes only and are not legally binding. fiskaly Iberia S.L. is not a tax consultancy firm but a developer of tax compliance software, so the information provided is advisory in nature. In any case, any activity related to invoicing and taxation should always be consulted with a tax advisor who understands the specific implications of each regulation for individual businesses or professionals.

Obligation to comply with Verifactu for different types of businesses and software developers