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    VeriFACTU with PuenteSIF:
    Verifiable Invoicing System (SIF)

    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.

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    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.
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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 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.

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    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 to adapt your current software to the VeriFACTU system with PuenteSIF

    VeriFACTU via API: Easily integrate PuenteSIF with your ERP

    Thanks to our PuenteSIF Platform, any management system can issue invoices through an Invoicing IT System approved under the Verifactu regulations.

    Our PuenteSIF solution enables VeriFACTU integration via API Call with any ERP on the market, including: SAP (S/4HANA, R/3), Oracle, Navision, Microsoft Dynamics, Baan, SAGE X3, Murano, IBM Series (AS/400, iSeries), AX Axapta, Movex, M3 Infor, JD Edwards, or even in-house or custom-developed systems — without altering internal operations.

    With PuenteSIF, there is no need to replace your system — just connect it.

    PuenteSIF is the SaaS platform developed by GESISA that allows for a secure, fast, scalable, and frictionless integration via RESTful API with any invoicing software. Once connected, PuenteSIF acts as a trusted third party and issues your compliant, verifiable invoices on your behalf, according to the standards required by the Spanish Tax Agency (AEAT). Thanks to PuenteSIF, your invoicing system will be officially certified to meet VeriFACTU requirements.

    Advantages of using the PuenteSIF Platform as a certified Invoicing IT System:

    • Use of a billing process officially certified by the AEAT
    • Full compliance with anti-fraud legislation (Law 11/2021) and related Royal Decrees and Ministerial Orders
    • API integration without major changes to your existing system
    • Platform adaptable to any ERP — custom-built or off-the-shelf
    • Reduced internal development costs
    • Guaranteed updates in the event of regulatory changes
    • Real-time automatic transmission of records to the AEAT
    • Technical support during both implementation and end-user phases
    • Ideal for multi-ERP integrations, complex environments or multi-branch organisations

    PuenteSIF offers a modular structure designed to adapt to different business requirements. The VeriFACTU Module can be linked with the Electronic Invoice Module, ensuring compliance with the “Create and Grow” Law as well.

    VERI*FACTU Module

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

    Electronic Invoicing Module:

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

    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

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    FAQs about Verifactu, SIF and the PuenteSIF API Integration

    It is the new certified invoicing system that all obligated companies in Spain must use to issue their invoices, complying with strict requirements, including the creation of a registration log and the inclusion of a QR code on the invoice.

    Verifactu is the term used to describe the new system established by the Spanish Tax Agency (AEAT), which requires companies to issue verifiable invoices using a Verifiable Invoicing IT System. Although the legislation also allows for the issuance of non-verifiable invoices, doing so comes with certain disadvantages.

    It is an Invoicing IT System (SIF) that records every invoice issued and automatically sends this record to the Tax Agency, complying with the requirements set by current legislation.

    No, only those that automatically and voluntarily transmit records to the AEAT are considered verifiable.

    It includes the word “Veri*Factu” or the phrase “Verifiable invoice at the AEAT electronic office” beneath the tax QR code printed at the top of the invoice. When scanning the QR code, it will indicate that the invoice has been registered in the AEAT’s electronic office.

    No, what becomes mandatory from 1 January 2026 is to issue invoices using a SIF that complies with Royal Decree 1007/2023 and its corresponding Ministerial Orders. However, all companies and professionals not enrolled in the Immediate Supply of Information system (SII) who wish to issue verifiable invoices must use a VeriFACTU-compliant system.

    In addition to financial penalties, failing to issue valid electronic invoices may result in losing the right to deduct VAT, facing potential criminal charges for tax fraud, and even a suspension of business activity. There’s also a risk of being excluded from the market, as many clients and suppliers will require digital proof for their own tax declarations.

    Compliance with anti-tax fraud regulations. Enhanced security and transaction traceability. Reduced risk of penalties from using uncertified software. Improved corporate image through the adoption of advanced technologies and verifiable invoicing.

    It is a certified platform that connects your ERP or invoicing software with the AEAT, Canarian Tax Agency (ATC), and regional tax authorities (Haciendas Forales), ensuring that you can issue verifiable invoices in compliance with Verifactu and the Anti-Fraud Law. It also enables sending and receiving invoices in structured electronic format, complying with the Create and Grow Law.

    Yes, PuenteSIF is 100% adaptable to custom-developed, in-house, or tailored systems. Through a REST API, it converts your system into a certified verifiable invoicing system. There is no need to replace it — just connect it to PuenteSIF.

    With PuenteSIF, there’s no need to build from scratch. Simply connect your existing system and start issuing invoices in compliance with VeriFACTU.

    Between 2 and 5 weeks, depending on the ERP and environment. However, once connected, we recommend allocating enough time for the testing phase. We have extensive experience with fast integrations for SAP, Oracle, Navision, and other industry-specific ERPs.

    Yes. We use encrypted connections, log control, and digital validation via electronic certificate.

    Contact us. With just a few questions, we can advise you on the best option for your specific situation. At GESISA, in addition to the PuenteSIF platform, we also offer the PuenteSII platform.

    Complete this short questionnaire to download
    SIF&VeriFACTU EBOOK: technical and legal specifications




      Complete this short questionnaire to download
      SIF&VeriFACTU EBOOK: technical and legal specifications




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