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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 the computerised invoice records be sent to the electronic headquarters of the Tax Agency immediately after their production, thereby avoiding any subsequent alterations and ensuring their preservation.

    The invoices produced by this procedure will be verifiable invoices, since they can be consulted in the electronic office by the client to ensure their tax quality, using the QR code included in the invoice.

  • The NO VERI*FACTU mode, which does not require the submission of billing records to the Electronic Office, but as a counterpart, requires additional security requirements that include the signature produced by the issuing system and the maintenance and conservation of a “Record of Events” 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.