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General issues

We briefly describe the general aspects of the Billing Computer Systems and VERI*FACTU

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Methods for complying with the operating obligations of the Billing Computer Systems (SIF).

There are two types of compliance, equally valid, which are regulated in the Regulation approved by Royal Decree 1007/2023:

  • The VERI*FACTU method requires that computerized invoice records be sent to the Tax Agency's electronic office immediately after their production, thereby preventing subsequent alteration and ensuring their preservation.

    Invoices produced using this procedure will be verifiable, as they can be reviewed on the Electronic Office by the customer to ensure their tax quality, using the QR code included in the invoice.

  • The NO VERI*FACTU modality, which does not require the submission of billing records to the Electronic Office, but in return, requires additional security requirements that include the signature produced by the issuing system and the maintenance and conservation of an "Event Log" of the system in the terms established by regulations.

    Invoices produced using this method will not be verifiable invoices, since they cannot be consulted at the headquarters, but they will also include the QR Code on the invoice and may be communicated to the Tax Agency.