Spain regulatory update- Legislation
- Technical specifications
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Spain Publishes Order HAC/1177/2024 with Updated Veri*Factu Technical Rules
Spain publishes Order HAC/1177/2024, detailing updated technical specifications for Veri*Factu-compliant invoicing systems, without changing existing implementation deadlines.
SwathyContent MarketerPublishedReading time1 min readThis article describes the position at the time of publication. For current requirements, view the Spain country guide.View current Spain requirements
On October 17, 2024, Spain published Order HAC/1177/2024 in the Official State Gazette (BOE). The order defines the technical and functional specifications for computerized invoicing systems (SIF) used by businesses and professionals.
This order supports compliance with:
- Royal Decree 1007/2023. The Veri*Factu regulation on invoicing record systems.
- Royal Decree 1619/2012. Spain’s general invoicing obligations.
Key Points
- Businesses may use AEAT-certified invoicing systems.
- Other commercial invoicing software can still be used, provided it fully complies with the new requirements.
- Compliant systems are classified as Veri*Factu systems, meaning invoices can be verified and submitted to AEAT.
The order introduces only minor updates, mainly clarifying
- Technical, functional, and content requirements for invoicing systems.
- Standard formats for invoice records to ensure consistency and interoperability.
- Rules that promote data accuracy, transparency, and uniform VAT reporting.
Importantly, Order HAC/1177/2024 does not change the existing implementation deadlines set under Royal Decree 1007/2023. The Veri*Factu rollout timeline remains unchanged.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 30 Oct 2024
- Effective date
- Not set
- Content review
- Pending regulatory review
Spain: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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