VeriFACTU with PuenteSIF

SIF & VeriFACTU

What is VeriFactu and what is SIF?

The SIF System is the Invoicing Computer System approved by Law 11/2021, of July 9, also known as the Anti-Fraud Law, which every company or professional that does not issue invoices manually must use to generate and issue them.

Invoicing Computer Systems (SIF) must generate an invoice record every time they issue an invoice.

When a SIF sends invoice records immediately after generation, electronically, to the Tax Agency’s electronic office, it is considered a Verifiable Invoice Issuance System or VeriFACTU.

Therefore, VeriFACTU is the new mandatory system for issuing verifiable invoices, developed within the framework of the Verifiable Invoicing Computer System (SIF).

And the invoices that contain the phrase “Factura verificable en la sede electrónica de la AEAT” or VERI*FACTU, will enjoy the legal prestige of having been correctly registered in the AEAT.

What requirements must the Invoicing Computer System - SIF meet?

By virtue of RD 1007/2003 published in the BOE of December 6, 2023, which approves the regulation that establishes the requirements that must be adopted by Invoicing Computer Systems (SIF), these must:

Store invoicing records, either in the invoicing system itself or through an external physical or virtual medium.
Generate, simultaneously or immediately prior to the issuance of the invoice, an invoice registration record in XML file format.
Incorporate a hash in the registration and cancellation records, ensuring their inalterability and integrity.
Link the registration and cancellation records in a single chain per taxpayer, linking each new record to the immediately preceding one, to ensure traceability.
Sign the records with the SIF producer’s electronic certificate.
Include a readable QR code on the invoice that facilitates its capture and digitization and even allows the recipient to voluntarily provide information about it to the AEAT.
Have an automated Event Log that :
- Record shutdown and startup events.
- Record any operating mode changes, incidents, downloads, log dumps, or backup restorations.
- Also contain a fingerprint or hash that guarantees their integrity and unalterability.
- Ensure traceability by linking event logs to the immediately preceding event.

Facilitate the downloading or uploading of invoicing and event records, and their secure archiving, to ensure their availability and legibility.
Send invoicing records electronically to the AEAT headquarters, either voluntarily or upon request.

In addition, the Invoicing Computer System (SIF) must have a responsible declaration, made by its producer, certifying compliance with the regulations, and this must always be visible and accessible to its users.

Download the SIF & VERIFACTU EBOOK with technical and legal specifications established by law.

Who is required to use the Invoicing Computer System - SIF?

The obligated companies and professionals are those:

Non-exempt taxpayers from Corporation Tax or Income Tax, as well as entities subject to the income allocation regime.
Issuers of invoices through computer applications.
Issuers of registered or simplified invoices.
Issuers of invoices from anywhere in Spanish territory, without harm to the provisions of the specific tax regimes of the Basque Country and Navarre.

The companies and professionals exempt from the use of an Invoicing Computer System (SIF) are:

Those who keep their invoice record books at the electronic headquarters of the Spanish Tax Agency (AEAT), through the Immediate VAT Information Supply (SII)
Those who choose to issue their invoices through the website that the AEAT makes available.
Those who do not use any computer system to issue their invoices.

GESISA clients will have free access

What is the Verifiable Invoice Issuance System or VeriFACTU System?

The Verifiable Invoice Issuance System or VeriFACTU is the Invoicing Computer System (SIF) that immediately and automatically submit the registration and cancellation records of invoices to the Spanish Tax Agency on a voluntary basis.

The invoice issued with VeriFACTU must include the phrase “Factura verificable en la sede electrónica de la AEAT” or VERI*FACTU.

When an Invoicing Computer System (SIF) has been designed and conceived solely and exclusively to function as a VeriFACTU System, that is, to send all the records to the AEAT:

The electronic signature of the invoice registration and cancellation records will not be necessary anymore.
The functionalities of consulting/downloading/dumping/copying and exporting the invoice records can be dispensed with since these will have already been correctly sent to the AEAT and it will not request them again.
It will be presumed that it complies, by design, with the requirements established in article 8 of the Regulation that governs the SIF

When the Verifiable Invoice Issuance System or VeriFACTU is managed by a third party, the AEAT may require the taxpayer’s information retention obligations to the system manager and not directly to the taxpayer.

Once the systematic submission of invoices to the AEAT has been chosen through a Verifiable Invoice Issuance System or VeriFACTU, it must be maintained for the rest of the year and will be maintained annually automatically, unless expressly waived.

Ask for your free DEMO

When doesVeriFACTU come into force?

On October 28th, 2024, Ministerial Order HAC7/1177/2024 was published in the BOE, regulating Invoicing Computer Systems and VERI*FACTU.

This publication established the deadline of July 29th, 2025, by which manufacturers, developers, and marketers of invoicing software must have adapted to the regulations.

On April 1, 2025, the Official State Gazette (BOE) published Royal Decree 245/2025, which modifies Royal Decree 1007/2023 and defines new dates for the entry into force of VeriFACTU, leaving behind the initial date of July 1st, 2025 and thus proposing two speeds:

January 1st, 2026: taxpayers of Corporate Tax
July 1st, 2026: the rest of the companies and professionals.

At the moment, these dates do not affect the provincial territories (Basque Country and Navarra).

Furthermore, on April 23, 2025, the Tax Agency enabled the public invoice verification system for those obligated to use VeriFACTU, where they can now voluntarily submit invoicing records for Verifiable Invoices (VeriFACTU).

Penalties of up to €150,000 are provided for software vendors that do not meet the requirements and up to €50,000 for users using unapproved systems.

How can we help you to comply with SIF & VeriFACTU?

PuenteSIF is the SaaS platform created by GESISA to cover all the needs related to the Invoicing Computer System (SIF) and VeriFACTU or Verifiable Invoice Issuance System, adaptable to any ERP (Microsoft Dynamics, Baan, Navision, SAGE X3, Murano, AS400, SAP, Oracle, AX – Axapta, Movex, M3 Infor, JdEdwards, own or customized ERP…) via API Call.

PuenteSIF offers a modular structure to adapt to different requirements, being able to act in parallel or integrated into the ERP. The VeriFACTU Module can be linked to the Structured Electronic Invoice Module, allowing you to also comply with the create and grow law:

Electronic Invoicing Module:

Through which the electronic invoice is generated, incorporates the QR and allows payment control.

**VERI*FACTU** Module

Through which the records of invoice registrations and cancellations are generated and sent to the AEAT.

PuenteSIF: VERI*FACTU Module

This PuenteSIF module is the Verifiable Invoice Issuance System through which, simultaneously or immediately prior to the issuance of the invoice or other electronic document that justifies the operations of delivery of goods or provision of services:

Issue verifiable invoices according to the standard required by the AEAT
Generates invoice registration records in XML format.
Generates invoice cancellation records in XML format.
Incorporates the hash footprint in the records.
Includes in the invoice the QR code and the phrase “Factura verificable en la sede electrónica de la AEAT” or VERI*FACTU.
Sends invoicing records to the Treasury automatically and in real time
Visibly shows the responsible producer who certifies it.
Store invoice records for the legally required period.

In addition, it allows rectifying and correcting registration errors from the same PuenteSIF platform

VeriFACTU with PuenteSIF

SIF & VeriFACTU

What is VeriFactu and what is SIF?

What requirements must the Invoicing Computer System - SIF meet?

Who is required to use the Invoicing Computer System - SIF?

What is the Verifiable Invoice Issuance System or VeriFACTU System?

Ask for your free DEMO

When doesVeriFACTU come into force?

How can we help you to comply with SIF & VeriFACTU?

Electronic Invoicing Module:

VERI*FACTU Module

PuenteSIF: VERI*FACTU Module

How can we help you?

**VERI*FACTU** Module