SIF & VeriFACTU
What is SIF and what is VeriFACTU?
The SIF System is the Invoicing Computer System approved according to the technical requirements defined in the Laws, RD and OM approved and published for that purpose, which any company or professional that does not bill manually must use to generate and issue invoices.
Likewise, they are considered the Verifiable Invoice Issuance System or VeriFACTU, the Invoicing Computer Systems (SIF) that send invoice registration records to the Tax Agency.
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.
On July 9th, 2021, Law 11/2021 was published, on measures to prevent and combat tax fraud, which prohibited the use of double accounting software and cited for the first time the future approved Invoicing Information Systems (SIF) that will give support to billing processes.
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:
- Keep and process the invoicing information, either in the Invoicing Computer System itself or by external physical support or by telematic referral to another computer system, whether or not it is for billing.
- 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, which links them, as a chain, and guarantees their traceability.
- Sign the records with the electronic certificate of the SIF producer.
- 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 Event Log that allows:
- Ensure traceability of any log download, dump, or storage.
- Guarantee the unalterable preservation of the original data, recording any modification or cancellation by creating a new record.
- Store all registration records generated by the system itself.
- Have an Event Log that automatically records any interactions, operations performed, startup and shutdown, user input and output, and errors that have occurred, which is also searchable and tamper-proof.
- Enable the presentation to the AEAT (Spanish Tax Agency) of all invoice records, and specially, those of invoice registration.
- Facilitate the immediate access and/or data extraction to the AEAT, in case of inspection.
In addition, the Invoicing Computer System (SIF) must be registered as such and must show, in a visible way, who is the responsible producer that certifies it.
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 prejudice to the specific tax regimes of the Basque Country, Navarra, the Canary Islands, Ceuta or Melilla.
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.
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What is the Verifiable Invoice Issuance System or VeriFACTU System?
The Verifiable Invoice Issuance System or VeriFACTU is the Invoicing Computer System (SIF) that sends the registration and cancellation records of invoices to the Spanish Tax Agency.
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.
- The Event Log can be dispensed with.
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.
Each invoice sent through a Verifiable Invoice Issuance System or VeriFACTU, once accepted by the AEAT, will be included in the sales and income record books and, if sent by the recipient, in the purchase and expenses record books.
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.
When does the use of the Invoicing Computer System - SIF come into force?
July 2025 is the deadline for the entry into force of the mandatory use of an Invoicing Computer System (SIF).
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. However, they will not be imposed until the Technical Regulations are officially published by Ministerial Order.
At the moment, the delivery of the registration records to the Tax Agency through the Verifiable Invoice Issuance Systems or VeriFactu is voluntary.
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…)
PuenteSIF offers a modular structure to adapt to different requirements, being able to act in parallel or integrated into the ERP:
Through which the electronic invoice is generated, incorporates the QR and allows payment control.
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:
- Generates invoice registration records in XML format.
- Generates invoice cancellation records in XML format.
- Incorporates the hash footprint in the records.
- Signs the registration records with the required electronic certificate.
- Includes in the invoice the phrase “Factura verificable en la sede electrónica de la AEAT” or VERI*FACTU.
- Transmits all invoice records to the AEAT.
- 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
