Spain Submits Draft Ministerial Order on Veri*factu to the EU Commission

The Spanish Tax Authority (AEAT) has submitted a draft Ministerial Order to the European Commission, detailing the technical, functional, and content requirements for Computerized Billing Systems (SIFs) and Veri*factu, Spain’s real-time invoice reporting system (RTIR).

This draft supports the implementation of Royal Decree 1007/2023, which requires taxpayers to adapt their invoicing systems from July 1, 2025. Businesses can comply in one of two ways:

• By generating and securely storing Invoice Registries, or
• By using Veri*factu to report invoice data to AEAT in real time.

Key Elements Covered in the Draft Order

• XML formats and data structures for invoice records
• Rules for storing or transmitting Invoice Registries to AEAT
• Event log specifications to ensure traceability
• Technical details for QR codes, hashes, or fingerprints, and electronic signatures

The European Commission has until October 4, 2024, to review and provide comments on the draft. Any feedback must be taken into account before Spain can approve and publish the final Ministerial Order.